Prior to the amendment of Tamil Nadu Entertainments Tax Act 1939 on 22 July 2006, Gross was 115 per cent of Nett for all films. Post-amendment, Gross equalled Nett for films with pure Tamil titles. Commercial Taxes Department disclosed ₹13.18 crore in entertainment tax revenue for the year. Producer Dhananjayan reports in his publication The Art & Business Of Cinema that the box office generated ₹525 crore in domestic nett against investment of ₹650 crore. The following is a list of films produced in the Tamil cinema in India that released in 2009.