Section 2(18) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
(18)"taxable complimentary ticket" means any complimentary ticket issued in excess of ten complimentary tickets or two per cent of the seating capacity of the place of entertainment, whichever is less,-(a)for each entertainment, in the case of single ticket or pass; or(b)for each season, in the case of season ticket or pass:Provided that in the case of a cricket tournament or other tournaments any complimentary ticket issued in excess of two per cent of the seating capacity of the stadium shall be taxable.Explanation. - For the purpose of determining the taxable complimentary ticket under this clause, any fraction of a ticket shall be regarded as one ticket;
