The Priyanka Chopra-starrer Mary Kom was declared tax free in many states of India even before its release. This was a first as prior to this, no movie had got an exemption from tax before its release. Similarly, Rani Mukerji’s action thriller Mardaani is India’s first film with an ‘A’ certificate to be exempted from tax, solely for its bold and sensitive handling of of human trafficking.

Priyanka Chopra (left) essayed the role of boxing champion Mary Kom (right) in the latter’s biopic Mary Kom. The movie was declared tax free in Maharashtra, UP and Rajasthan

The trend of tax-free films is not a recent phenomenon, but the manner in which, of late, tax exemptions are being granted is intriguing. As per experts, there are no set parameters. The onus is on the government to judge films based on the social and motivational message it conveys.

Kulmeet Makkar, chief executive officer, Film and Television Producers Guild of India, says, “The different state governments occasionally grant entertainment tax exemption on the basis of the subject of the film, with the objective that it is seen by a large number of people including the audiences from smallers cities.”