Entertainment Tax Department

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. The department has completely exempted the registered societies pre-eminently devoted to the promotion of arts and theatres etc., and also the Magic Shows and Circus from entertainment tax.

Bowling Alley : An Entertainment Tax Source .

Entertainment tax exemptions are granted liberally to plays, ballets, Operas, classical dance/music, puppet shows etc. There is 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 every year.

Entertainment Tax Department is a small department as compared to other revenue earning departments of Delhi Govt. like Sales Tax, Transport, etc. Inspite of this the Department’s contribution to the Exchequer has not been insignificant.

Cinema Halls : Major Entertainment Tax Source

Entertainment Tax in the National Capital Territory of Delhi is leviable on all entertainments/amusements like cinema, theatre ticketed sports events and variety entertainments and also on betting and floor shows.Entertainment tax on cable television network has been introduced w.e.f.1.4.98 in the NCT of Delhi. Initially the rate of Entertainment Tax on Cable Television Network was as under.

Individual Subscriber Rs.10/- per subscriber per month.

Hotel/Guest Houses Rs.50/- per room per month.

The rate of Entt. Tax on individual subscribers has been increased from Rs.10/- to Rs.20/- per subscriber per month w.e.f. 1.1.2000.It is enforced by The Delhi Entertainments and Betting Tax Act.,1996. In the year 1997-98 the no of cinema halls functioning in Delhi was 68, inthe 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 55.

Computerised Ticketing

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.

List of Cinema Halls (Click here) 

District Wise List of Cable Operators (Click on the district given below)

• North
• East 
• West
• Central
• North East
• North West
• South West
• South
• New Delhi

To download the forms prescribed under various rules click below

• Form 5
• Form 6 (Prescribed under rule 11)
• Form 14 (Prescribed under Rule 36)

	Application for NOC for an Invitee Entertainment Programme
	Application for exemption from Entertainment Tax
	Check List for request of Grant of exemption from payment of Entertainment Tax

For other specific details, kindly contact the

Entertainment Tax Officer
Excise, Entt. & Luxury Tax Department,
L-Block, I.P. Estate,
New Delhi-110 002
Phone :  23370947
Email :  eeltaxes@del2.vsnl.net.in