Section 3(2)(a) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017

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State of Tamilnadu - Subsection

Section 3(2)(a) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017

(a)on each payment for admission to any cinematograph exhibition in the theatres located,-

(i)within the limits of the Municipal Corporations, Municipalities, Special Grade and in the theatres, whether permanent or semi-permanent, within five kilometers from the outer peripheral limits of such areas of the Municipal Corporations and Municipalities, Special Grade,-

(A)at the rate of thirty per cent of the gross payment for admission inclusive of the amount of the tax for new film; and

(B)at the rate of twenty per cent of the gross payment for admission inclusive of the amount of the tax for old film;

(ii)in the areas other than those specified in sub-clause (i), at the rate of twenty per cent of the gross payment for admission inclusive of the amount of the tax for new or old film.

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State of Tamilnadu - Subsection

Section 3(2)(a) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017