Section 3C(2) in The U.P. Entertainments and Betting Tax Act, 1979
(2)The Fund shall be utilised for the following purposes namely :-(a)to finance films;(b)to provide subsidy to regional films;(c)to develop infrastructure for films;(d)to establish Film Development Board;(e)to give awards and scholarships;(f)to organise film festivals;(g)to purchase equipments; or(gg)[ to finance cinema for their re-construction, renovation or up-gradation to increase facilities, for cinema goers.] [Inserted by U.P. Act No. 25 of 2009 (w.e.f. 16.6.2009).](h)any other purpose connected with the development of films.
