In exercise of the powers conferred by sub -section (1) of section 6 of the Delhi Entertainments and Betting Tax Act. 1996 (Delhi Act No.8 of 1997) and in supersession of this Government’s notification F.12/(3)/(T&E)/2008-09/JS-FIN/338 dated the 17th July, 2008, except as respects things done or omitted to be done before such supersession, the Government of National Capital Territory of Delhi hereby notifies that the rate of entertainment tax on payment for admission in respect of all cinematographic exhibition of films in the National Capital Territory of Delhi, shall be forty percent. The notification shall come into force with effect from 20th July, 2015.
By order and in the name of the
Lieutenant Governor of the National
Capital Territory of Delhi
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SECRETARIAT, I.P. ESTATE, NEW DELHI-02
Dated the 15th July 2015
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