Vidhi Codex

Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987

Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987

Tax198738 sections

The Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 establishes a legal framework for levying and collecting professional tax across the state. It regulates individuals engaged in various professions, trades, callings, and employments, as well as salaried workers. The legislation requires employers to deduct and pay taxes on behalf of their employees while mandating proper registration, filing of returns, and official assessments. This Act matters because it ensures a steady stream of state revenue by holding taxpayers and employers accountable, detailing clear procedures and consequences for failing to deduct or pay the required taxes.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement
  3. 2. Definitions
  4. 3. Appointment of a Commissioner and other officers
  5. 4. Levy and charge of Tax
  6. 5. Employer's liability to deduct and pay tax on behalf of employees
  7. 6. Registration and enrolment
  8. 7. Returns
  9. 8. Assessment of an assessee
  10. 9. Assessment of escaped or under assessed tax
  11. 10. Payment of tax by certain assessees
  12. 11. Consequences of failure to deduct or to pay tax
  13. 12. Penalty for non-payment of tax
  14. 13. Recovery of tax, etc.,
  15. 14. Appointment of collecting agents
  16. 15. Appeals
  17. 16. Revision
  18. 17. Accounts
  19. 18. Special mode
  20. 19. Recovery of tax where trade, calling etc., of employer is transferred
  21. 20. Production and inspection of accounts and documents and search of
  22. 21. Refund of excess
  23. 22. Offences and penalties
  24. 23. Offences by Companies
  25. 24. Power to transfer proceedings
  26. 25. Compounding of offences
  27. 26. Powers to enforce attendance, etc.,
  28. 27. Bar of jurisdiction of courts
  29. 28. Protection of acts done in good faith
  30. 29. Power to delegate
  31. 30. Power to make rules
  32. 31. Power to exempt
  33. 32. Local authorities not to levy profession tax
  34. 33. Amendment of certain enactments
  35. 34. Cesses not be levied in certain cases
  36. 35. Grant to Local authorities for loss of revenue
  37. 36. Power to remove difficulties
  38. 37. Power to amend First Schedule

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