*Assistant Professor,
**Research Scholar,
Tourism industry is helping the improvement of the socio and economic conditions of the tour and travel operators, hoteliers, guides and other dependents. The tourism sector helps by making an efficient contribution to the state economy. Hence it is mandatory to make a proper policy on tourism by the state and central governments. Therefore, the development of tourism sector, each and every state has its own responsibility for making the proper rules and policy on tourism in order to attract more number of tourists in their respective states. In order to give new look to the Tamilnadu tourism industry, in the year 2010-2011the new tourism policy was approved by the government which helps to provide full potential employment, to increase revenues of the economy. It is understood that the new policy should avoid the drawbacks of early tourism policy and it should create new opportunities, above all it should be friendly and risk free.