ENTERTAINMENT TAX FOR DUBBED FILMS AND TAMIL
FILMS WILL BE EQUAL AND THERE WILL BE NO DIFFERENCE
The Entertainment Tax for Dubbed Films
i.e. any film for Cinematograph Exhibition made or produced originally in a
language other than Tamil and subsequently dubbed in Tamil language as per
Clause 3-A of the Tamil Nadu Entertainment Tax Act, 1939 were collected at the
rate of 50% of gross payment for admission inclusive of the amount of tax under
Section 4-H of the Tamil Nadu Entertainment Tax Act, 1939.
The Government has omitted Clause 3-A and
Section 4-H of the Tamil Nadu Entertainment Tax Act, 1939 with effect from
29.1.2016 (Act No. 15 of 2015).
Hence Entertainment Tax on dubbed films
will be levied as per Section 4 of the Tamil Nadu Entertainment Tax Act, 1939
i.e. at the same rate of Tamil Films and there will be no difference.
In
simple for Tamil Films and Dubbed Films Entertainment Tax will be collected at
the same rate without any difference.
https://ctd.tn.gov.in/documents/10184/10943/217+%28Act+No.15%29/fb4c279c-96de-4fe2-a85a-d0801653c440?version=1.1
https://ctd.tn.gov.in/documents/10184/10943/217+%28Act+No.15%29/fb4c279c-96de-4fe2-a85a-d0801653c440?version=1.1