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The Andhra Pradesh Entertainment Tax (Amendment) Act, 1986

The Andhra Pradesh Entertainment Tax (Amendment) Act, 1986

Tax20054 sections

The Andhra Pradesh Entertainment Tax (Amendment) Act, 1986 modifies the state's existing entertainment tax framework by omitting specific sections and updating administrative provisions. Applicable across the state of Andhra Pradesh, it regulates the levying and collection of taxes on entertainment events such as cinema screenings and public shows. By removing specific provisions and empowering the state government to issue official notifications for tax administration, the legislation streamlines compliance while repealing temporary ordinances. It directly impacts theater owners, event organizers, and moviegoers by establishing a transparent, uniform legal structure for ticket taxation.

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  1. 1. Short title, extent and commencement
  2. 2. Government may, by notification, appoint.
  3. 3. Omission of section 5
  4. 4. Repeal of Ordinance 7 of 2005

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