Andhra Pradesh raises enterprise-turnover PT categories

Andhra Pradesh has raised the professional tax categories that apply to enterprises based on turnover. This is a different kind of liability from the salary deduction most payroll teams think of when professional tax is mentioned, and missing the distinction is a common gap. Professional tax operates on two tracks in most states. One is deduction from employees' salaries, which payroll handles. The other is the entity's own liability as a person carrying on a trade or profession, which is assessed on the business rather than on individuals and is often invoiced separately. Maharashtra makes the split explicit through PTRC for employee deductions and PTEC for the entity. Andhra Pradesh assesses the entity track by turnover category. The practical risk is structural. Payroll systems are built to handle the employee deduction and generally handle it well. The entity liability sits outside payroll, is nobody's obvious responsibility, and produces no error anywhere when it goes unpaid. A company can run compliant employee deductions for years while its own registration lapses or its turnover category goes unreviewed. A turnover-based category also moves with the business. Growth pushes an enterprise into a higher category without any notification, so the category has to be reassessed against actual turnover each year rather than set once at registration. Note also that Andhra Pradesh and Telangana have diverged since the state was divided, so an Andhra Pradesh turnover category should never be inferred from a Telangana figure or the reverse.