Professional Tax

          Andhra Pradesh Professional Tax

          Professional tax is tax payable to the government in India and is mandatory just like income tax. The tax is levied on salaried individuals or people practicing professions such as doctor, lawyer, chartered accountant, etc. The tax has to be paid to the state government by the owner of the business. Applicability of professional tax is well stated in article 276 of Constitution of India. The maximum amount payable as professional tax is Rs.2,500 per year. Professional tax is one of the main sources of revenue for the government in India.

Andhra Pradesh Professional Tax Slab Rate:

Andhra Pradesh has its own professional tax slab rate. The professional tax slab rate is revised every year. Given below is the professional tax slab rate of Andhra Pradesh depending on the salary.

Monthly Income	Professional Tax Levied
For salary up to Rs.15,000	Nil
For salary between Rs.15,001 to Rs.20,000	Rs.150 per month
For salary of Rs.20,001 and above	Rs.200 per month

G.O. on Andhra Pradesh Professional Tax

TA Rules 1996

A.P. Travelling Allowance Rules – 1996

Basis for these Rules

Proviso to Article 309 of the Constitution.

Extent of Rules

These Rules shall apply to all Government employees

(1) Under the administrative control of the A.P. Government.

(2) Subject to the Fundamental Rules.

(3) Whose pay is debitable to the consolidated fund of the state. 

Definitions (Rule 2):

1.    Travelling Allowance -An Allowance to cover the expenses which he/she incurs on travelling in the interest of public service (Rule 2 (i))

2.    Day - Continuous absence of 24 hours from headquarters (Rule 2(ii))

3.    Pay - The basic pay referred to in Fundamental Rule 9 (21) (a) (i), is actually drawn by a Government employee.

4.    Public Conveyance – A train or other conveyance which ply regularly for the conveyance of passengers.

5.    Transfer – The movement from one headquarter station to another such station to take up the duties of a new post or in consequence of a change of his headquarters.

6.    Headquarters – Duty point as defined in the explanation to rule 22. Family – Includes the following, if they are residing with a Government employee and are wholly dependent.

7.    Wife/Husband.

8.    Children including stepchildren and adopted children.

9.    Married daughter till she is placed under her husband’s protection.

10. Widowed daughter.

   11. Father and Mother (excluding step/adopted father and mother) (only for Transfer Travelling Allowance).

Travelling Allowance is admissible for journeys on:
      a)     Official Tours 
      b)   Transfer
      c)    Leave Travel Concession.

Different Kinds of Travelling Allowances:

a)    Fixed Travelling Allowance.

b)   Tour T.A.

c)    Transfer T.A. and

d)   Leave Travel Concession

Ø  Every bill for Travelling Allowance, other than FTA, shall be paid only after it is countersigned by the controlling officer of the claimant. (Rule-3). 

Ø  The controlling officer shall be the head of the office. If the head of the office is NGO, then the immediate superior Gazetted Officer shall be the controlling Officer. In case of Heads of offices themselves, the next superior officer shall be the controlling officer. (Rule 4) 

Ø  Heads of Depts., Chief Justice of A.P. High Court, Govt. Pleaders, Dist. Collectors etc. may present their bills without the countersignature of a Controlling Officer. (Rule 5).

Duties of the Controlling Officer (Rule 7):

a)    Scrutinize the necessity, frequency and duration of journeys and halts. Scrutinize carefully the distances, rates and calculations.

b)   Satisfy himself that the bill is in accordance with the rules in force.

c)    Countersign the TA bill for net amount only in the case of TA bills containing recoveries of advances of TA.

d)   The controlling officers have no discretion to restrict the TA for journeys on transfer to TA admissible for journeys on tour.

Rule-8:

Ø  A Government employee’s claim for TA shall be regulated by the rules in force at the time of performing the journeys.

Ø  TA claims of Govt. employees who are promoted or reverted with retrospective effect should not be revised.

Ø  For the purpose of regulating the TA claims the Govt. employees are divided into three grades. (G.O.Ms.No.124 dt.21.08.99)

Grades of Officers in Revised Pay Scales 2015:

Grade	Scale of pay
	AIS Officers RPS 2010	State Govt. employees	UGC scale 2006
Grade – I	Officers above Jr.Time Scale	Rs.49870-100770 & above	Rs.10000-15200 and Rs.15600-39100 + AGP 7000 and above in the U.G.C. Pay Scales of 1996/2006
Grade – II	Junior Time scale	Rs.28,940-78,910 and up to and inclusive of Rs.46060-98440	Other than the above
Grade – III		Rest of the employees

Ø  Employees continuing in RPS 2015, shall have the same grades prior to the introduction of RPS of Pay 2022.

 (G.O.Ms.No.101 Finance (PC-TA) Dept. dated 11-05-2022.)

Grades & Rates of Daily Allowance:

Grade	D.A. for tours within the State		D.A. for tours to any place outside the State
	Existing	Revised	Existing	Revised
Grade – I	Rs.450/-	Rs.600/-	Rs.600/-	Rs.800/-
Grade – II	Rs.300/-	Rs.400/-	Rs.450/-	Rs.600/-
Grade – III	Rs.225/-	Rs.300/-	Rs.300/-	Rs.400/-

Ø  The Pay Scales assigned for Automatic Advancement Scheme in respect of Government servants/Non-teaching Staff and the Career Advancement Scheme in respect of Teaching Staff shall not be taken into account for determination of Grades indicated in this para. Only the Pay Scales attached to the posts shall be taken into account for determination of the Grade of such employees who perform the tours.

 (G.O.Ms.No.101 Finance (PC-TA) Dept. dated 11-05-2022.)

Travel by Train:

1. All Government employees who are drawing pay in RPS 2015 of Rs.28940-78910 (corresponding to the existing scale of Rs.14860-39540) and above shall be eligible to travel by 1st class. (i.e., Gr.I and II)

2.  All other employees shall be eligible to travel by Second class.

3.  Officers eligible to travel by First Class may travel either in I class or in II A.C or in III A.C or in A.C Chair Car.

4.  Officers eligible to travel by Air may travel by AC first class in rail.

5.  All the employees are permitted to travel by all types of express trains i.e., Super fast Sampark kranti, Rajdhani, Satabdi, Garib Rath, “Duranto’.

6. The pay scales assigned for Automatic Advancement Scheme in r/o Govt. Servants/Non-teaching staff and the Career Adv. Scheme in r/o teaching staff shall not be taken into acct. for determination of the eligibility to travel by train. Only the PayScale attached to the posts shall be taken into a/c for determination of the eligibility to travel by train.

 (G.O.Ms.No.101 Finance (PC-TA) Dept. dated 11-05-2022.)

Travel by Buses of A.P.S.R.T.C.:

1. The employees belonging to Grade-I and Grade-II of Annexure-I of T.A. Rules, are hereby, permitted to travel by Air-conditioned buses of A.P.S.R.T.C., irrespective of whether the places are connected by rail or not.
2. Similarly, the employees belonging to Grade-III are hereby permitted to travel by A.P.S.R.T.C. buses of any type, except by A.C. buses, between the places connected by train also and claim the bus charges actually paid, without restricting the claim to the train fare by the eligible class.
3. The pay scales assigned for the automatic advancement scheme shall not be taken into account to travel by AC buses of APSRTC. Only the pay scale attached to the post shall be taken.
4. Grades II, III RTC buses of any type except AC buses between places connected by train also and claim the bus charges actually paid without restricting the claim to the train fare by the eligible class.
5. Not connected by railway or public motor service – entitled for the payment of mileage allowance as detailed below. 

Category	Scales of pay of the employee	Nature of Conveyance permitted	Rates of Mileage Allowance
1	Officers who are drawing pay in the revised scale of Pay of Rs.57,100-147760 (Corresponding to Rs.37,100-91,450) and above	One Motor Car	a) Rs.15-50ps per K.M., for Petrol driven vehicle; b) Rs.11-50/- per K.M. for Diesel driven vehicle
2	Officers who are drawing pay in the revised scale of Pay of Rs.38720-118390 and above but below the Revised scale of Pay of Rs.57,100-147760	One Motor Cycle/Scooter	Rs.6.40/- per K.M.

Ø  Daily Allowance shall not be paid to the Government servants claiming the Mileage Allowance for their tours.

 (G.O.Ms.No.101 Finance (PC-TA) Dept. dated 11-05-2022.)

LTC Leave Travel Concession

LEAVE TRAVEL CONCESSION (LTC) - TRAVELLING ALLOWANCE (TA): 

Reimbursement of expenditure incurred by the Government employee and family members to travel from his Head Quarters to Home Town / Any place within the state is called as Leave Travel Concession or LTC. You Can Download LTC Application Form, Model Proceedings and all GOs below. As per Rule 92, (Annexure VII), of APCS(TA) Rules,1996, The Government employees are permitted to avail Leave Travel Concession in a Block Period of 4 years to visit ‘ Home Town’ during the first block of two consecutive calendar years and may avail this concession to visit any place within the state during the during the second Block.

1. As per G.O. Ms. No.151, Finance (TA) Department, dated:04.05.2010 Government employees were permitted to avail Leave Travel concession to go to any place outside the State also but within the country, together with eligible family members during the second Block period of two years subject to the condition that their claim shall be restricted to the last point in that direction within the state.

2. As per G.O.Ms.No. 98 Dated: 21-05-2011. Government permitted all the Government employees of Andhra Pradesh to travel anywhere in India on Leave Travel Concession once in entire service, during second part of the Block period, upto a maximum distance of 3,500 Kms to and fro, and subject to restricting the claim to Rs.12,500/-. The other terms and conditions shall remain same as mentioned in the reference 2nd cited.

Check List & Rules for LTC Leave Travel Concession 

• To be sanctioned to the Government servant who had put in 5 years of service.
• The permission granted to avail the LTC is given by the authority competent to sanction leave other than casual leave
• Prior permission is obtained before commencing the upward journey
• The Govt. servant should touch the destination for which he/she is permitted
• The LTC concession is availed correctly with reference to block period
• The claim is supported with money receipts in original
• The claim is preferred by the Govt.servant within 30 days from the date of return journey or otherwise 15% cut is imposed.
• SR entry should be made and certificate in token of having availed the facility is furnished with the bill
• Certificate stating that the spouse has not availed the similar facility is to be enclosed and attested by DDO
• Bill shall be preferred in TA Bill form
• From 1.4.96 onwards the LTC should be limited to only two dependent children. Any children born prior to 1.4.96 all the dependent children are eligible for LTC
• Parents of Gazetted officers shall not be treated as family members
• Parents of married female Government employees will be treated as members of family provided they are dependent on them
• Pensioners cannot be defined as dependent parents in LTC
• Journeys by private services or car, hired car, private taxis vans etc. shall not be allowed.
• LTC should be allowed within the State only. If the Employee’s Home Town is outside the State the LTC Claim should be restricted to last point of the State in that direction only.
• LTC advances watch register should be maintained to watch the recovery of amounts advanced. 18. Govt.employees are permitted to travel any place in India on LTC once in entire service during second block period Upto a maximum distance of 3,500KMs to and fro and Subject to restricting the claim to Rs.12,500/-
• LTC should not be availed during holidays. 
• LTC travels can be performed but he/she should touch the destination
• LTC can be availed by the Govt. employee himself and the family separately. But the employee has to avail LTC otherwise it will be lapsed.

• GO'S RELATED TO LTC	DOWNLOAD
  Travelling Allowance Bill (TA-BILL) APTC FORM-52	CLICK HERE
  GO.98 - Permission to Travel any where in INDIA once in Entire Service	CLICK HERE
  GO.151 - LTC as per  Revised Pay Scales 2010	CLICK HERE
  GO.129- TRAVELLING ALLOWANCES RULES (TA) as per PRC 2010	CLICK HERE
  GO.150- TRAVELLING ALLOWANCES RULES (TA) as per PRC 2015	CLICK HERE