New Professional Tax Rates effective from 04th February, 2013 in Telangana

 

Sl.
No.
Description Tax Per month (PM)
or Per Annum (PA) in
(Rs)
(1) (2) (3)
1 Salary and wage earners whose monthly salaries or wages in Rs:
(i) Up to 15,000 Nil
(ii) From 15,001 to 20,000 150 PM
(iii) Above 20,000 200 PM
2 Legal practitioners, Solicitors, Notaries, Tax Consultants, Chartered Accountants, Technical and Professional 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 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-Exchanges 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 lakh to Rs.50 lakhs 1250 PA
(c) Above Rs 50 lakhs 2500 PA
5 Directors drawing remuneration from the company
(other than those nominated by the Government)
of Companies Registered under the Companies Act,
1956.
2500 PA
6 (i)Race horse owners, Trainers and Book Makers
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 APVAT registered Dealers or Dealers liable to be
Registered under APVAT Act 2005 including FP
shop dealers, Shopkeepers (Employers) of
establishment as defined under AP Shops and
Establishment Act 1988 whose annual business
turnover is Rs:
(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 10 Lakhs Nil
(ii) From 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.
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.
2500 PA
20 All Companies registered under the Companies Act,
1956, not being a dealer under APVAT 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 Clearing 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, Leased Lines Service
providers, VSAT Service Providers and Wireless
Service Providers.
2500 PA
35 Owners of Call centers and BPO/KPO Centers. 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
preceeding 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

NOTE : First Schedule (as amended upto date)-G.O.Ms.No. 82 , Dated.04-02-2013.