RATES / TARRIFS

Entry No. Classes of Assesses or description Rate of tax per month / Year
in Rs.
1 2 3
1.   Salary and Wage earners, whose monthly salaries or wages in rupees  
  (i) Up to Rs.5,000/- Nil
  (ii) From Rs.5,001/- to Rs.6,000/- 60/- PM
  (iii) From Rs.6,001/- to Rs.10,000/- 80/- PM
  (iv) From Rs.10,001/- to Rs.15,000/- 100/- PM
  (v) From Rs.15,001/- to Rs.20,000/- 150/- PM
  (vi) Above Rs.20,000/- 200/- PM
2   Legal Practitioners including Solicitors and Notaries Public and Technical and Professional Consultants other than those mentioned elsewhere in the Schedule and Tax Consultants whose standing in the profession.
  (a) In the Hyderabad and Secunderabad Urban Agglomeration or within the Municipal limits of District Headquarters / town is: -
  (i) Up to three years Nil
  (ii) Three to Seven years 500/- PA
  (iii) Above 7 years 1,000/- PA
  (b) In any other area in the State is: -  
  (i) Less than two years Nil
  (ii) Two ;years or more but less than seven years 300/- PA
  (iii) Seven years or more 750/- PA
3 (i) Chief agents, Principal agents, Special agents, Insurance agents and Surveyors or loss assessors registered or licensed under the Insurance Act 1338. (Central Act IV of 1938) whose annual income is not less than Rs.18000/- 550/- PA
  (ii) Pigmy Agents or UTI Agents whose annual income is not less than Rs.18000/- 120/- PA
4   Members of Stock -Exchanges recognized under Security Contracts (Regulation) Act, 1956 Auctioneers, Commission Agents and Del Credere agents 2500/-PA
5 (a) Estate Agents or Brokers 550/-PA
  (b) Contractors  
  (i) Contractors falling in the categories mentioned below as per the guidelines issued by the Government from time to time for registration of contractors.  
  (a) Class I Contractors 2500/-PA
  (b) Class II Contractors 1500/-PA
  (c) Class III Contractors 500/-PA
  (ii) Contractors not falling in sub-category(i) mentioned above and the amount of works contract executed by them during a year is  
  (a) Below rupees ten lakhs 500/-PA
  (b) Above rupees ten lakhs 1500/-PA
6   Directors (other than those nominated by the Government) of Companies Registered under the Companies Act, 1956. 2500/-PA
7 (a)(i) Race horse owners and trainers licensed by the turf clubs. 2500/-PA
  (ii) Jockeys licensed by the turf clubs 550/-PA
  (b) Book Makers licensed by turf clubs of Hyderabad Race Club or any other Race Club. 2500/-PA
8   Self-employed persons in the motion picture industry as follows:-  
  (a) Writers, Cameraman, still Photographers. 1500/-PA
  (b) Lyricists, Directors, actors and actresses (including Junior artists), playback singers, recordists, editors and producers of films. 2500/-PA
  (c) Junior artists, production managers, assistant directors, assistant cameraman, assistant recordists, assistant editors, musicians and dancers: 500/- PA
9   Dealers registered or liable to be registered under Andhra Pradesh Value Added Tax Act, 2005 (Act 5 of 2005) (other than those mentioned in item (19) whose total turnover in any year ranges.  
  (a) Up to Rs.5,00,000/- Nil
  (b) From Rs.5,00,001/- to 10,00,000/- 800/- PA
  (c) From Rs.10,00,001/- to 25,00,000/- 1200/- PA
  (d) From Rs.25,00,001/- to 50,00,000/- 1500/- PA
  (e) From Rs.50,00,001/- and above 2500/- PA
10   Occupiers of factories as defined under Factories Act, 1948 who are not covered by item 9 1,000/- PA
11   Employers of establishments as defined under the Andhra Pradesh Shops and Establishments Act, 1988 such employers of establishments who are not dealers covered by item 9  
  (i) Where there are no employees Nil
  (ii) Where not more than 5 employees are employed 110/- PA
  (iii) Where more than 5 but not more than 10 employees are employed 400/- PA
  (iv) Where there are more than 10 employees but not more than 20 are employed. 1,000/- PA
  (v) Where more than 20 employees are employed 2,500/- PA
12 (a) Owners or lessees of petrol / diesel filling stations and service stations garage and workshops of automobiles 2,500/- PA
  (b) Owners or lessees of Jute Mills, Rice Mills, Dall Mills, Power-looms, Mini Steel Plants, Rerolling Mills, Khandasari Sugar Factories, Sugar Factories, Foundaries, Tanneries, Stone Crushers, Bottling Units, Distilleries, Tiles Factories, Biscuit factories, Chemicals and Pharmaceutical Labs., Printing Presses (With power) Fruit Canning Units. 2500/-PA
  (c) Owners or lessees of Nursing Home and Hospital other than those run by the State or Central Government. 2500/-PA
  (d) Owners or lessees of Pathological Testing Lab and X Ray Clinics 550/-PA
  (e) Owners or lessees of Beauty Parlours, Dry Cleaners and Interior Decorators, 550/-PA
  (f) Owners or lessees of Oil ghanies (with power), Oil rotaries (with power) Huller Mills, Cashew Factories, Decorticating Mills, Saw Mills, Cotton Ginning or Pressing Factories, Small Flour Mills, (Working on Hire-Basis), Gum manufacturing units, Bakeries, Hosiery manufacturing units, Cement flooring or stone manufacturing units, other than those covered by Entry 9. 1500/-PA
13 (a) Owners of Residential Hotels or Lodging Houses having not less then 20 rooms 2500/-PA
  (b) (i) Owners of theatres 2500/-PA
  (ii) Owners of touring talkies 1000/-PA
    (iii) Owners of Video parlours 500/-PA
    (iv) Cable TV Operators 2500/-PA
14   Holders of permits of transport vehicles (other than auto-rickshaws) granted under the Motor Vehicles Act, 1988.  
  (i) If possess permit for one vehicle 750/- per annum
  (ii) If possess permit for two vehicles 1500/- per annum
  (iii) If possess permit for three vehicles 2250/- per annum
  (iv) If possess permit for more than three vehicles 2500/- per annum
15   Money lenders, licensed under the law relating to money lenders, for the time being in force in the State.
  (a) Those who lend rupees fifteen lakhs and above in a year 2500/-PA
  (b) Other than those specified at (a) above 550/-PA
16   Individuals of institutions conducting Chit Funds 2,500/- PA
17   Co-operative Societies registered under the A.P. Co-operative Societies Act, 1964 and engaged in any profession, trade or calling:-  
  (i) State level societies 2,500/- PA
  (ii) Co-operative Sugar Factories, Spinning mills, banks 2,500/- PA
  (iii) District level societies 330/- PA
  (iv) Mandal level societies 220/- PA
  (v) Village level societies 150 /-PA
18 Banking Companies as defined in the Banking Regulations Act, 1949 2,500/- PA
19   All Companies Registered under the Companies Act, 1956 and engaged in a profession, trade or calling 2,500/- PA
20   Each partner of a firm engaged in any profession, trade or calling 500/- PA
20 (A) Chartered Accountants where the standing in profession is:-  
  (i) Not less than 2 years, but less than 5 years 550/- PA
  (ii) Not less than five years 2,500/- PA
20 (B) Medical practitioners including Medical Consultants (Other than Practitioners of Ayurvedic, Homeopathi and Unani systems of Medicines) Dentists, Rediologists, Pathologists and persons engaged in other similar professions or callings of a Paramedical nature: -  
  (a) In Hyderabad and Secunderabad Urban Agglomeration or other Corporation areas or in special grade, selection grade and first grade Municipalities where the standing in profession is: -  
  (i) Less than 2 years Nil
  (ii) Two years or more but less than 5 years 1,000/- PA
  (iii) Five years or more 2,500/- PA
  (b) In any other area in the State:-  
  (i) Less than two years Nil
  (ii) Two years or more but less than 5 years 500/-PA
  (iii) Five years or more but less than 10 years 1000/-PA
  (iv) Ten years or more 1500/-PA
20 (C) Engineers, RCC Consultants, Architects and Management Consultants.  
  (a) In the Hyderabad & Secunderabad Urban Agglomeration or within the Municipal Limits of the District Headquarters town, where the standing in profession is:-  
  (i) Less than two years Nil
  (ii) Two years or more but less than five years 550/-PA
  (iii) Five years or more but less than ten years 1000/-PA
  (iv) Ten years or more 2500/-PA
  (b) In any other area in the State is:-  
  (i) Less than two years Nil
  (ii) Two years or more but less then five years 330/-PA
  (iii) Five years or more but less than ten years 750/-PA
  (iv) Ten years or more 1000/-PA
20 (D) (a) Film Distributors and travel agents not falling under sub item (b) below:- 550/-PA
  (b) Air travel agents 2500/-PA
20 (E) Journalists 550/-PA
20 (F) Advertising Firms/Agencies 2500/-PA
20 (G) Persons using Photocopying machines for job works 550/-PA
20 (H) Video Cassette Libraries 660/-PA
20 (I) Educational Institutions and Tutorial Colleges or Institutes other than those owned by the State or Central Government as follows:-  
  (i) Tutorials running classes upto 7th standard; 750/- PA
  (ii) Tutorials running classes upto 10th standard; 1,500/- PA
  (iii) Junior Colleges and all other Educational Institutions and Tutorial Colleges running Classes above 10th standard 2,500/- PA
20 (J) Typewriting institutes / teaching shorthand and typing 750/- PA
20 (K) Persons owning / running STD / ISD Booths other than those owned run by Government or physically handicapped persons 250/- PA
20 (L) Property Developers including Land Developers and Building / Flat Developers 2,500/- PA
20 (M) Persons owning / running  
  (a) Computer institutes selling time 1,000/- PA
  (b) Computer Training institutes 2,500/- PA
  (c) Driving Institutes / Technical Training Institutes 500/- PA
20 (N) Persons owning Marriage Halls / Kalyana Mantapams 2,500/-PA
20 (O) (a) Cinematograph film processors 2,500/-PA
  (b) Owners of outdoor film shooting units 2,500/-PA
20 (P) (a) Forest Contractors 750/- PA
  (b) Transport Companies and transport contractors including forwarding and clearing agents (other than holders of permits of transport vehicles. 2,500/-PA
20 (Q) (a) Authorised assistants recognized by stock exchange 550/-PA
  (b) Sub-brokers recognized by the Stock Exchange Board of India 1000/-PA
  (c ) Persons running weigh bridges 500/-PA
  (d) Persons operating courier service 1500/-PA
21   Persons, other than those mentioned in any of the preceding entries, who are engaged in any profession, trade or callings or employments. 750/-PA