“As MSMEs operating in India, particularly as family-run partnership firms, the current tax burden of 30% places us at a disadvantage compared to private limited organizations enjoying a 22% tax rate. Reducing the tax rate for partnership firms would not only level the playing field but also empower us to reinvest more working capital, fostering growth and sustainability. Furthermore, as manufacturers of cinema screens under the banner of Galaltie Screens, we advocate for the alignment of the movie ticket tax slab at 28%, mirroring the rate applied to OTT digital content (18%). This strategic adjustment can potentially invigorate cinema attendance, offering a revitalized and immersive cinematic experience. Such a shift can play a pivotal role in providing a much-needed avenue for escapism, contributing to enhanced mental well-being, and bolstering the vitality of the entertainment industry.”