MUMBAI: Aamir Khan's directorial debut film Tare Zameen Par (TZP) is declared tax-free in Delhi in view of the message it conveys.

TZP is about children who are slow learners and has a protagonist who himself is dyslexic.

Produced by Aamir Khan and PVR Pictures, TZP follows Anurag Kashyap's Return of Hanuman which was also declared tax-free nation-wide before its release. The Rs 200 million-budget film Return of Hanuman is releasing on 28 December.

"The expectation is that the tax-free status of TZP will extend to other states," an industry observer said.

TZP, which opened with 425 prints pan-India, has reportedly raked in Rs 150 million at the domestic box office in the first three days.

In the recent past, movies like Koi Mil Gaya, Rang De Basanti and Lage Raho Munnabhai have been declared tax-free in some states.