Films usually take a while to get that coveted 'tax free' tag, an exemption that multiplies their profits tremendously.

However, Subhash Ghai's latest film, an effort promoting secularism, Black & White has been declared as tax-free within just three days of its release, at least in New Delhi.

The tax-free status offers a huge boost to filmmakers making films of social relevance, and after Aamir Khan's [Images] Taare Zameen Par, it looks like Ghai's low-budget film -- which has opened poorly -- might yet be in a position to benefit, considering that most other states usually follow the capital city's example.