Not for movies with adult content

The state government has issued a notice that states the new guidelines for films seeking entertainment tax waiver. According to the new rules:

The film should have procured U certificate from the Censor Board
The crux of the story should be in consonance with the Tamil culture
Majority of the dialogues should be in Tamil
Movies with high adult content and violence will not be eligible for tax waiver

These guidelines will be applicable to all films that are yet to get the tax exemption. Further, a special committee will be appointed to recommend films that would be eligible for the entertainment tax waiver.

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