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1) In order to get tax exemption the films should carry U certificate from the Censor Board and the will not be given for films with U/A and A certificates.
2) The story of the film should be relevant to Tamil culture and help the same to flourish.
3) Majority of the dialogues should be in Tamil
4) The film with heavy high adult content and violence will not be eligible for tax waiver.
As per the GO has been passed it will be applicable to all films which wanted to get exemptions from tax.A special body will framed to advise films that would be eligible for the entertainment tax waiver.