Section 2(12) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
(12)"new film" means a film of not more than ten years old;Explanation. - For the purposes of this clause and clause (13), the ten years period shall be calculated from the date of issue of certificate for the film for the first time under the Cinematograph Act, 1952 (Central Act XXXVII of 1952);
