Section 8(5) in The Orissa Entertainment Tax Act, 2006
(5)Where the Government is satisfied that the entertainment programme is not conducted for profit and the entire gross proceeds from payment for admission as defined in clause (h) of Section 2 of an entertainment are to be utilized for philanthropic, religious or charitable purposes, without any deductions whatsoever on account of the expenses of the entertainment, it may, subject to the rules, grant exemption to such entertainment from payment of tax under this Act on such terms and conditions as it may deem fit to impose.
