Here are the latest rules and regulations:
1) Only 'U' certificate movies with the Tamil titles are eligible to get 15% exemption from the government. The movies, which is rated 'U/A' and 'A' from the Regional Censor Board, will not get the tax benefit.
2) The story and the dialogues in the film should contribute to the development of the Tamil language, culture and heritage. Adding to that the major part of the dialogues in the film should be in the state language.
3) Overdose of violence, adult content, obscenity or the movies, which harm the peace of the state, are not eligible to get the tax exemption from the government.
The new rules will badly affect commercial movies, as the maximum number of the films get 'A' or 'U/A' certificate. The guidelines will be applicable with immediate effect and movies like Avan Ivan, Aranayakandam, Kanchana, which have applied for tax benefit, are not eligible and Vikram's Deiva Thirumagal is the only movie, which has cleared the censor test with clean 'U'.
However, the government will form a special committee, which will perform the role of an advisory council on the entertainment tax exemption.