Amendment status not verified — confirm the current text below against the official source.
The rate of entertainment tax in the case of payment for admission to any cinematograph exhibition shall be as follows, namely :-- Where the payment excluding the amount of tax-- (i) is twenty paise or more but is not more than fifty paise-- twentyfive per centum of such payment rounded off, if is not multiple of five paise, to the next higher multiple of five paise. (ii) is more than fifty paise but is not more than one rupee-- fifty percentum of such payment rounded off, if it is not a multiple of five paise, to the next higher multiple of five paise ; (iii) is more than one rupee but not more than two rupees twenty- five paise-- one hundred twentyfive percentum of such payment rounded off, if it is not a multiple of five paise to the next higher multiple of five paise". Tax on paym- ent for a d m i - ssion to cinem- atograph exhibi- tion. Additional tax on cin- ematograph exhibitions. Entertain- ments tax to be charged on all free or complimen- tary passes or tickets. Conditions as to con- s o l i d a t e d payment of twenty per centum of the gross sum. Admission to entertain- ments. 4