The Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987.
andhra-pradesh · 1987
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1The section titles the act and specifies its applicability in Andhra Pradesh.
- S. 2Section 2 defines key terms used in the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987.
- S. 3Section 3 appoints a Commissioner and other officers to exercise powers and perform functions under the Andhra Pradesh Profession Tax Act.
- S. 4Section 4 imposes a tax on professions, trades, callings, and employments in Andhra Pradesh for state benefit.
- S. 5Section 5 mandates employers to deduct and pay tax on employees' salaries, except for certain dual-employed or government officers, and turf clubs to collect and pay tax for licensed horse racing personnel.
- S. 6Section 6 mandates registration and enrolment for professionals in Andhra Pradesh, with penalties for non-compliance.
- S. 7Section 7 mandates registered assessees to submit tax returns and pay due tax, with penalties for late submission.
- S. 8Section 8 outlines the process for assessing tax dues, including penalties for willful non-disclosure or evasion.
- S. 9Section 9 allows reassessment of escaped or under assessed tax within four years.
- S. 10Section 10 specifies tax payment deadlines for various assessees in Andhra Pradesh, with specific dates for different enrollment periods.
- S. 11Section 11 penalizes non-deduction or non-payment of tax by assessees and enrolled persons with default status and prescribed interest.
- S. 12Section 12 imposes penalties up to 50% for non-payment of tax in Andhra Pradesh.
- S. 13Recovery of tax, etc
- S. 14Section 14 authorizes the government to appoint collecting agents for tax collection under the Act.
- S. 15Section 15 allows assessees to appeal tax orders to an appellate authority, with certain conditions and procedural guidelines.
- S. 16Section 16 allows the Commissioner to review assessing or appellate authority orders to ensure their legality and propriety.
- S. 17Section 17 mandates the assessing authority to direct assessees to maintain adequate business records and imposes penalties for non-compliance.
- S. 18Section 18 authorizes tax officials to demand payment from third parties holding funds for the assessee to cover tax arrears.
- S. 19Recovery of tax where trade, calling etc
- S. 20Section 20 allows officers to inspect, search, and seize relevant documents for professions taxed under the Act.
- S. 21Section 21 allows the assessing authority to refund excess tax, penalty, or interest paid by the assessee, either in cash or by deduction from future dues.
- S. 22Section 22 imposes fines for non-compliance with the Andhra Pradesh Tax Act, up to ₹5,000 or daily fines for ongoing offenses.
- S. 23Section 23 makes company officers liable for tax offenses committed by the company, unless they prove lack of knowledge or due diligence.
- S. 24Section 24 allows the Commissioner to transfer tax proceedings to another officer after hearing the parties, except when both offices are in the same location.
- S. 25Section 25 allows the assessing authority to permit tax offenders to pay a compounded fee to avoid further proceedings.
- S. 26Powers to enforce attendance, etc
- S. 27Section 27 bars courts from hearing suits challenging assessments or decisions made under the Act.
- S. 28Section 28 protects government officials from legal action for actions done in good faith under the Act.
- S. 29Section 29 allows the Commissioner to delegate powers under the Act to subordinate officers or authorities.
- S. 30Power to make rules - (1) The Government may, by notification, make rules to carry out all or any of the purposes of thi
- S. 31The section allows the government to exempt or reduce tax rates for specific groups under the act.
- S. 32Section 32 prohibits local authorities from levying profession tax on trades and employments.
- S. 33Section 33 amends specified enactments without affecting existing rights or legal proceedings prior to its enactment.
- S. 34Section 34 prohibits the levy of cess on taxes for professions, trades, callings, and employments, repealing existing laws allowing such levy.
- S. 35Section allocates tax proceeds to local authorities for revenue loss from abolished profession tax.
- S. 36Section 36 grants the government authority to issue notifications to resolve any issues in implementing the Act.
- S. 37Section 37 allows the Andhra Pradesh government to amend tax rates for professions and employments listed in the First Schedule.
- S. 1987(2) It extends to the whole of the State of Andhra Pradesh