The State government has added more norms for feature films bearing titles in Tamil to be eligible for entertainment tax exemption.

Modifying the current position that any film will be eligible for such exemption if its title is in the Tamil language, the Commercial Taxes Department has issued an order stating that films applying for exemption should have been given ‘U' (unrestricted viewing) certificate by the Censor Board and that they should not depict excessive violence or obscenity.

Further, the story-line or plot of the films should be conducive to the development of Tamil language and culture. The dialogues in the films should also be predominantly in Tamil, barring scenes in which the use of other languages may be necessary.

“It is not possible to ascertain whether a film's plot is in conformity with Tamil culture and dignity merely because it bears a Tamil title. Further, some substandard films, too, manage to obtain entertainment tax exemption solely by virtue of having Tamil titles,” the State government said in its order issued on July 21.

The government has made it clear that depiction of excessive violence or obscenity will render a film ineligible for entertainment tax exemption.

The DMK regime had introduced the exemption scheme in July 2006 in a bid to encourage Tamil film-makers to avoid giving titles that included words in other languages such as English. In November that year, the scheme was expanded to include old films also.

In August 2007, it formed a committee to examine the eligibility of films for entertainment tax exemption.

Now, the State government has decided to form a special committee to view films and decide on their suitability for exemption based on the new norms.

These norms would also apply to pending applications for exemption, it said.