PROFESSIONAL TAX - THE ANDHRA PRADESH TAX ON PROFESSIONS, TRADES

Latest Professional Tax G.o dt 4-2-2013 which has increased the minimum slab rate from Rs 5000 to Rs 15000.That means upto Rs 15,000 no professional tax is payable w.e.f 1-2-2013.

Effective date of implementation has not been mentioned in the G.o, as g.o is dated 4-2-2013 it has to be construed wef 1-2-2013. So while filing the Feb 2013 PT return pl make note of this.