Section 4I in Tamil Nadu Entertainments Tax Act, 1939
4I. [ Tax on direct to home service. [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.]
(1)Notwithstanding anything contained in Sections 4 and 7, there shall be levied and paid to the State Government a tax (hereinafter referred to as the 'entertainment tax') calculated at the rate of thirty per cent of the gross charges excluding the service tax, received by the provider of a direct to home service.(2)The tax levied under sub-section (1) shall be recoverable from the proprietor.(3)The provisions of this Act (other than Sections 4, 7 & 13) and the Rules made thereunder shall, so far as may be, apply in relation to the tax payable under sub-section (1)].
