DEMO|

Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987.
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2. Definitions

In this Act, unless the context otherwise requires:-

(j) "person" means any person who is engaged in any profession, trade, calling or employment in the State of  Andhra Pradesh and includes a Hindu undivided family, fir, company,  corporation or other corporate body, any society, club or association, so engaged but does not include any person who earns wages on a casual basis:

Explanation: Every branch of a firm, company, corporation or other corporate body, any society, club or association shall be deemed to be a person;