Section 6 in The U.P. Advertisements Tax Act, 1981
6. Exemptions.
(1)No tax shall be payable in respect of-(a)any advertisement exhibited for or on behalf of any Government or local authority;(b)any slide relating to the exhibition of feature films in the cinema in which the slide is being exhibited.(2)Where the District Magistrate, or any other officer authorised by the State Government in this behalf is satisfied that any advertisement is exhibited for philanthropic, charitable or educational purposes without any profit, he may exempt such advertisement from payment of tax.
