The Department regulates the entertainment activities
in the N.C.T. of Delhi as per the provisions of
The Delhi Entertainments and Betting Tax Act., 1996.
Entertainment means any exhibition , performance, amusement , game,
sport or race, (including horse race) and cinematographic exhibitions.
The liability to collect entertainment tax from the patrons and
to deposit the same with the Government lies with the proprietors /
organizers of entertainments. Cinemas are the main source of
revenue from Entertainment Tax and the rate of tax on entry
tickets to cinematographic exhibitions is thirty (30%) percent .
The Entertainment Tax Department
under the Commissionerate is considered to be an
important source of revenue for the Govt of Delhi, but
it's equally important contribution is towards the
promotion of ancient Indian arts, culture, and also
sports by granting tax exemption.
It is mandatory to obtain
permission from the Department before organizing any
entertainment programme. Details of the
different type of programmes are given below:-
TAX PAID PROGRAMMES
: Where entry to an entertainment is through priced tickets , the
patron has to pay entertainment tax at the rate of 25% of the entry
charges. The organizer of the programme has to obtain prior permission
from the Department upon making an
application in Form-5 and the full house
tax has to be deposited in
: Where entry to a programme is only through
invitation cards, an application has to be made by the
organizers in Form-6 alongwith an affidavit of the organizer, a sample
of the invitation card and the details of the invitees.
TAX EXEMPTED PROGRAMMES:
The Government also grants exemption from the payment of entertainment
tax for the conduct of entertainment programmes where the objective is
to promote philanthropic, charitable or religious activities. This
requires an application to be made in Form-14 alongwith a copy of the
certificate of registration of the applicant Society/Trust , the
audited Balance Sheets of the previous three years, printerís certificate and information
about the core activities of the Society/Trust.
In addition , the Government of N.C.T. of Delhi has granted
permanent exemption from the payment of entertainment tax to all those
Societies which are registered in Delhi under the Societies
Registration Act, 1860 as well as those Trusts which are registered
with the Commissioner, Income Tax in Delhi, for the purpose of
organizing drama performances including plays, ballets,
puppetry shows etc. To avail of such exemption, the registered
Societies/Trusts should be primarily engaged in the promotion of
Indian art, culture or literature . The Government has also granted permanent exemption from the
payment of entertainment tax to magic shows and circus performances
provided prior information of the same is given to the department and
50% discount on the price
of the tickets is given to school students on the production of
identity cards , in respect of circus performances .
Alley : An Entertainment Tax Source .
also a provision to grant tax exemption to films which
have received National & International awards.
Entertainment shows organised to promote the cause of
education, philanthropy and sports are also granted tax
exemptions. Inspite of granting liberal exemptions, the
revenue collection by the department has been increasing
The detail of the yearwise exemption
vis a vis revenue collection are given below:-
PARKS/VIDEO GAME PARLOURS ETC
: Amusement parks , video
game parlours , bowling alleys and billiards/pool joints also come
within the ambit of the Entertainment Tax Department. All these entities are required to obtain prior permission
from this Department before commencing their operations. Patrons have
to pay entertainment tax at the rate of 25% of the admission charges
for gaining entry to these entertainment venues
except video game parlours where the rate of tax is Rs.50/- per
machine per week in case
of a token of Re.1/- is used.
children below 17 years of age, wearing school uniforms or carrying
valid school Identity Cards have been exempted from the payment of
entertainment tax for facilities used in fun parks in National Capital
Territory of Delhi.
CABLE TELEVISION NETWORKS :
also includes entertainment through cable service and this industry is
the second major source of entertainment tax. The proprietors of cable
television networks are liable to pay entertainment tax at the rate of
Rs.20/- per subscriber per month. The hoteliers providing cable
service in their rooms have to pay tax at the rate of Rs.50/- per room
per month. Further,
obtaining the permission of the Commissioner, Entertainment Tax, is
mandatory for operating a cable television network and for providing
cable service in hotels or guest houses.
BETTING TAX :
Government also receives revenue from the Delhi Race Course
where betting on horse racing in respect of both on-course and
off-course races takes place. Bets can be placed by the general public
either with the bookmakers or in computers which are called
totalizators .The stewards of the Club are responsible for collecting
betting tax at the rate of the 20% and for depositing the same with
the Department in cases where people place bets at the totalizators.
For bets placed with the bookmakers, the bookmakers are
responsible for collecting and depositing betting tax at the rate of
10% on all sums of money placed by way of bets with them.
Halls : Major Entertainment Tax Source
To impart ease and
efficiency to tax collection, use of information
technology is being liberally resorted to. Use of the Computerised ticketing in the cinema halls with online
data transmission to the Entertainment department is a
step in this direction.
In the year 1997-98 the number of cinema halls
functioning in Delhi was 68, in the year 1998-99 it was
63, while in the year 1999-2000 it has come down to 60 and as on date
the number is 128.
List of Cinema Halls
List of Cable operator
To download the forms
prescribed under various rules click below
For other specific
details, kindly contact the
Excise, Entt. & Luxury Tax Department,
L-Block, I.P. Estate,
New Delhi-110 002
Phone : 23378107
Email : firstname.lastname@example.org