Section 3(4) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
(4)The entertainments tax on cinematograph film exhibited on Television Screen through Video Cassette Recorder, or through Cable Television Network shall be calculated on each payment for admission at the following rates, namely:-(a)at the rate of fifty per cent of the gross payment for admission inclusive of the amount of tax for old film; and(b)at the rate of sixty per cent of the gross payment for admission inclusive of the amount of tax for new film.
