Sl No.

Class of assesses

Rate of Tax Per Month/Per Annum Rs.

(1)

(2)

(3)

1.

Salary and wage earners whose monthly salaries or wages in Rs.

(i) Up to 15, 000

(ii) From 15,001 to 20,000

(iii) Above 20,000

Nil

150 PM

200 PM

2.

Legal practitioners, Solicitors, Notaries, Tax Consultants Chartered Accountants, Technical and Professional Consultants, Engineers, RCC Consultants, Engineers, RCC Consultants, Architects, Management Consultants, Estate Agents, Chief Agents, Principal Agents, Special Agents, Insurance Agents, Surveyors or Loss assessors registered or Licensed under the Insurance Act, 1938 (Central Act IV of 1938), Pigmy Agents, UTI agents, Authorized Assistants and

Sub brokers recognized by SEBI, Commission Agents, Dalals, Brokers, Auctioneers, Medical Practitioners, Journalists, Medical Consultants (Other than that Practitioners of Ayurvedic, Homeopathic and Unani systems of Medicines), Dentists, Radiologists, Pathologists and persons engaged in other similar professions or callings of a Paramedical nature, whose standing in the profession is:

(i) Up to 5 years

Nil

(ii) More than 5 years

2500 PA

3.

Members of Stock Exchange recognized under Security Contracts (Regulation) Act, 1956

2500 PA

4

Contractors scoring annual turnover as under:

(a) Below Rs. 10 lakhs

Nil

(b) From Rs. 10 lakhs to Rs. 50 lakhs

1250 PA

(c) Above Rs. 50 lakhs

2500 PA

5

Directors (other than those nominated by the Government) drawing remuneration from the company of Companies Registered under the Companies Act, 1956.

2500 PA

6

(i) Race horse owners, Trainers and Book Markers licensed by the Turf Clubs of Hyderabad Race Club or any other Race Club.

2500 PA

(ii) Jockeys licensed by the Turf Clubs.

1250 PA

7

Persons employed in the motion picture industry namely:-(i) Film Producers, Film Distributors, Film Directors, Cinematograph Film Processors, Directors of Photography, Music Directors, Choreographers, Lyricists, Actors and Actresses, Story writers, Play-back singers, Recordists, Editors, Owners or Lessees of outdoor film units.

2500 PA

(ii) Assistant Music Directors, Assistant Director of Photography, Cameraman, Still Photographers, Junior Artists, Production Managers, Assistant Directors, Assistant Cameraman, Assistant Recordists, Assistant Editors, Musicians and Dancers.

1250 PA

8

AP VAT registered Dealers or Dealers liable to be Registered under AP VAT Act, 2005 including FP shop dealers, Shopkeepers (Employers) of establishment as defined under AP Shops and Establishment Act 1988, whose annual business turnover is:-

(i) Below Rs. 10 Lakhs

Nil

(ii) From Rs. 10 Lakhs to Rs. 50 Lakhs

1250 PA

(iii) Above Rs. 50 Lakhs

2500 PA

9

Owners or Lessees of factories as defined under the Factories Act, 1948 with annual turnover as follows:

(i) Below Rs. 10 Lakhs

Nil

(ii) From Rs. 10 lakhs to Rs. 50 lakhs

1250 PA

(iii) Above Rs. 50 lakhs

2500 PA

10

Owners or Lessees of Petrol/Diesel/Gas filling stations and Service Stations, Garage and Workshops of automobiles

2500 PA

11

Owners or Lessees of Nursing Homes or Hospitals other than those run by the State, Local Bodies or Central Government.

2500 PA

12

Owners or Lessees of Pathological Testing Labs, X Ray Clinics and Medical Diagnostic Centers.

2500 PA

13

Owners or Lessees of Beauty Parlours/Saloons and Interior Decorators.

2500 PA

14

Owners or Lessees of Hotels, Restaurants, Bars or Lodging Houses having annual turnovers as follows:-

(i) Below Rs. 10 Lakhs

Nil

(ii) From Rs. 10 lakhs to 50 lakhs

1250 PA

(iii) Above Rs. 50 lakhs

2500 PA

15

Owners or Lessees or operators of Convention Centers, Cinema theatres, Amusement Parks, Clubs, Resorts, Video parlours. Master Cable TV, Cable TV, DTH, Video games and Computer Games.

2500 PA

16

(i) Holders of permits of less than Three (3) transport vehicles (other than auto rickshaws) granted under the Motor Vehicles Act, 1988.

Nil

(ii) Holders of permits of Three (3) or more transport vehicles (other than auto-rickshaws) granted under the Motor Vehicles Act, 1988.

2500 PA

17

Money lenders, licensed under the law relating to money lenders, Micro Finance Institutions (MFIs) and Individuals or institutions conducting/running Chit Funds.

2500 PA

18

Co-operative Societies registered under the A.P. Co-operative Societies Act, 1964 and engaged in any profession, trade or calling:

(i) Village and Mandal level societies

Nil

(ii) District Level societies

1250 PA

(iii) State level societies

2500 PA

19

Banking Companies as defined in the Banking Regulations Act, 1949 including its each branch/ATM/extension counter in addition to the area Office/Zonal Office/Head Office.

2500 PA

Explanation : For the purpose of this entry "Banking Companies" shall mean and include any bank, which came into existence after the year 1949 through separate Act but whose operations are Governed by the provisions of the Banking Regulation Act, 1949 (Central Act 10 of 1949) irrespective of how the bank (s) came into existence.

20

All Companies registered under the Companies Act, 1956, not being a dealer under AP VAT Act, 2005 and engaged in a profession, trade or calling with turnover of Rs. 10.00 lakhs and above.

2500 PA

21

Each partner of a firm drawing remuneration from the firm engaged in any profession, trade or calling

1250 PA

22

Travel Agencies

2500 PA

23

Advertising Firms/Agencies

2500 PA

24

Persons using Photocopying machines for job works:

(i) Less than 3 Photocopying machines.

Nil

(ii) Three or more number of Photocopying machines.

1250 PA

25

Video Cassette, DVD, CD Libraries

1250 PA

26

Each branch and Head Office of Educational Institutions and Tutorial Colleges or such other Institutes other than those owned by the State, Local Bodies or Central Government.

2500 PA

27

Institutes such as Motor Driving Institutes, Technical Training Institutes, Computer Institute selling time, Computer training Institute, Typewriting and shorthand training Institutes by whatever name they are called other than those owned by State or Central Government.

2500 PA

28

Property Developers including Land Developers and Building/Flat Developers.

2500 PA

29

Owners or Lessees of Marriage Halls/Kalyana Mandapams/Auditorium/Convention Halls

2500 PA

30

Transport Companies and Transport contractors including Forwarding and Cleaning agents.

2500 PA

31

Weigh Bridge Operators

1250 PA

32

Courier Service Operators

2500 PA

33

Broadcasting and Telecasting Service Providers other than Central Government or State Government agencies.

2500 PA

34

Mobile phone or fixed line phone service providers, Internet Service Providers, Leasing Lines Service Providers, VSAT Service Providers and Wireless Service Providers.

2500 PA

35

Owners of Call centres and BPO/KPO Centres

2500 PA

36

ISD, STD and PCO Operators, other than Government or physically challenged persons, with:

(i) One Telephone line

Nil

(ii) More than one Telephone line.

1250 PA

37

Cyber Cafes

2500 PA

38

Owners or Lessees of premises, rented or leased out for commercial or industrial purposes, other than those owned by State, Local Bodies or Central Government Agencies.

2500 PA

39

1. Agriculturalist 2. Persons engaged in performing religious duties 3. Skilled persons that is to say Gold Smith, Black Smith, Pot Maker, Basket Maker, Washerman, Barber, Cobbler, Tailors, Carpenters, Masons, Plumbers, Book Binder, Toddy Tappers and Electricians 4. Physically Handicapped persons with 40% or more disability of any kind 5. Dry Cleaners.

Exempted

40

Persons, other than those mentioned in any of the preceding entries, who are engaged in any profession, trade or calling or employment with annual income of more than Rs. 1,80,000/- but excluding those who are exempted under Section 31 of the Act and Entry No. 39 above.

2500 PA