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"Agricultural Income Tax Holiday" under the "Assam Tea Industries Special Incentives Scheme"

The scheme aims to ensure long-term financial sustainability of the Tea industry and to incentivize manufacturers to move from Crush, Tear, Curl tea to Orthodox tea production. The scheme is implemented by the Finance Department and the Industries & Commerce Department, Government of Assam.

Ministry / Department
Finance Department
Level
State
Benefit type
other
Last verified: 18 Jun 2026

"Agricultural Income Tax Holiday" under the "Assam Tea Industries Special Incentives Scheme" क्या है?

The scheme aims to ensure long-term financial sustainability of the Tea industry and to incentivize manufacturers to move from Crush, Tear, Curl tea to Orthodox tea production. The scheme is implemented by the Finance Department and the Industries & Commerce Department, Government of Assam.

लाभ
• * लाभ अवधिः * * कृषि आयकर अवकाश के 3 साल। * * लागू वित्तीय वर्षः * * 2022-23 से 2024-25। * * शर्तः * * विवरणी नियत तिथि के भीतर दाखिल की जानी चाहिए; यदि नियत तिथि पर दाखिल नहीं किया जाता है, तो ब्याज और जुर्माना लागू होगा। <बीआर>
स्तर
State — Assam
मंत्रालय / विभाग
Finance Department
लाभ का प्रकार
other
मुख्य पात्रता
The applicant must be a tea plantation across all sizes.
अंतिम सत्यापन
18 Jun 2026

योजना का विवरण

असम सरकार के वित्त (संस्थागत वित्त) विभाग द्वारा 2020 में शुरू की गई असम चाय उद्योग विशेष प्रोत्साहन योजना (एटीआईएसआईएस) का उद्देश्य चाय उद्योग की दीर्घकालिक वित्तीय स्थिरता सुनिश्चित करना और निर्माताओं को क्रश, टियर, कर्ल चाय से रूढ़िवादी चाय उत्पादन की ओर बढ़ने के लिए प्रोत्साहित करना है। इस योजना को वित्त विभाग और उद्योग और वाणिज्य विभाग, असम सरकार द्वारा बैंकों और जिला उद्योग और वाणिज्य केंद्र सहित कई कार्यान्वयन एजेंसियों के माध्यम से लागू किया जाता है। इस योजना के लिए आवेदन प्रतिपूर्ति के लिए प्रत्यक्ष लाभ हस्तांतरण तंत्र के साथ एक समर्पित पोर्टल के माध्यम से ऑनलाइन स्वीकार किए जाते हैं। <बीआर>

लाभ

* लाभ अवधिः * * कृषि आयकर अवकाश के 3 साल। * * लागू वित्तीय वर्षः * * 2022-23 से 2024-25। * * शर्तः * * विवरणी नियत तिथि के भीतर दाखिल की जानी चाहिए; यदि नियत तिथि पर दाखिल नहीं किया जाता है, तो ब्याज और जुर्माना लागू होगा। <बीआर>

पात्रता

  • आवेदक को सभी आकारों में चाय बागान होना चाहिए।-आवेदक को क्रश, टियर, कर्ल टी, ऑर्थोडॉक्स टी, या ग्रीन टी, ऊलोंग टी, व्हाइट टी, येलो टी और पर्पल टी सहित विशेष चाय बनाने वाली चाय निर्माण इकाई होनी चाहिए।-आवेदक पूरी तरह से असम में स्थित होना चाहिए।-आवेदक के पास असम राज्य के बाहर स्थित वृक्षारोपण या विनिर्माण सुविधा का कोई हिस्सा नहीं होना चाहिए
क्षेत्र: Assamलाभ: other

आवश्यक दस्तावेज़

  • ✓ Agricultural Income Tax Return Filing Documents.
  • ✓ Tea Estate Registration Certificate.
  • ✓ Common Documents for All Benefits.
  • ✓ Aadhaar Card.
  • ✓ Permanent Account Number Card.
  • ✓ Business Registration Certificate.
  • ✓ Bank Account Details.
  • ✓ Address Proof of Unit Location in Assam.
  • ✓ <br>

आवेदन कैसे करें

  1. चरण 1: Online — Step 1

    Visit the dedicated portal of "Assam Tea Industries Special Incentives" Scheme. Click on the "New User Registration" option.

  2. चरण 2: Online — Step 2

    In the registration form, fill in basic details including name, mobile number, and email address. Create a username and password following the portal's password policy. Verify your mobile number through one-time password verification. Complete Captcha Code verification. Submit the registration form.

  3. चरण 3: Online — Step 3

    Check your registered email for the account activation link. Click on the activation link to activate the account. Log in to the portal using registered credentials.

  4. चरण 4: Online — Step 4

    Upload all supporting documents of eligibility in the prescribed format. Fill in complete unit details, including location, type of tea production, and capacity. Submit the unit registration form. Wait for registration approval. <br> Application Process

  5. चरण 1: Online — Step 1

    Log in to the portal using registered credentials. Navigate to the "Apply for Benefits" section. Select the scheme component that you intend to apply for.

  6. चरण 2: Online — Step 2

    Fill in the prescribed application form with all mandatory fields. Upload all supporting documents as mentioned in the portal. Ensure file formats and file size restrictions are followed as per the portal guidelines. Review all entered information for accuracy.

  7. चरण 3: Online — Step 3

    Upload documents in the specified format and size. Ensure all documents are clear and legible. Complete document verification checklist.

  8. चरण 4: Online — Step 4

    Review the complete application before submission. Apply online. _*Note down the application reference number. Save a copy of the submitted application form._ _*Applicants are strongly encouraged to save a copy of the submitted application, confirmation message, and application reference number for future reference and tracking purposes._ <br> Application Status Tracking Log in to the portal to check application status. Track application progress through different stages of verification. Receive Short Message Service alerts throughout the process, including registration, fund release, etc. _*For Technical Support, please write to [email protected]._ <br> Disbursement Process The Finance Department releases the benefit directly to the beneficiary's bank account. Short Message Service alerts sent for funds disbursement. The beneficiary receives the Direct Benefit Transfer in a registered bank account. <br>

FAQ

How long will I be exempted from paying agricultural income tax under this incentive scheme?

You will receive a complete agricultural income tax holiday for 3 years under this scheme. <br>

Which specific financial years are covered under the agricultural income tax holiday benefit provided by this scheme?

The agricultural income tax holiday applies to the financial years 2022-23, 2023-24, and 2024-25. <br>

What is the most important condition I must fulfill to continue enjoying the agricultural income tax holiday benefits?

You must file your tax returns within the due date for each applicable financial year to maintain the tax holiday benefit. <br>

What consequences will I face if I fail to file my tax returns by the due date during the tax holiday period?

If you do not file returns by the due date, interest and penalty charges will become applicable despite the tax holiday. <br>

Can I apply for this agricultural income tax holiday if I own a tea plantation of any size or capacity?

Yes, tea plantations across all sizes are eligible to apply for the agricultural income tax holiday under this scheme. <br>

What types of tea manufacturing activities make me eligible to receive the agricultural income tax holiday benefits?

You are eligible if you manufacture Crush, Tear, Curl tea, Orthodox tea, or Speciality tea including Green tea, Oolong tea, White tea, Yellow tea, and Purple tea. <br>

Is there any geographical restriction on where my tea plantation should be located to qualify for this tax holiday?

Yes, your entire tea plantation must be located within the State of Assam without any part outside the state. <br>

Can I still qualify for the agricultural income tax holiday if part of my plantation is located outside Assam?

No, you cannot qualify if any part of your plantation or manufacturing facility is located outside the State of Assam. <br>

Do I need to have both tea plantation and manufacturing facilities to be eligible for the tax holiday?

You can be eligible as either a tea plantation across all sizes or as a tea manufacturing unit producing the specified types of tea. <br>

What is the primary objective behind offering this agricultural income tax holiday to tea industry participants?

The scheme aims to ensure long-term financial sustainability of the tea industry and incentivize manufacturers to move from Crush, Tear, Curl tea to Orthodox tea production. <br>

Which government departments are responsible for implementing this agricultural income tax holiday scheme in Assam?

The scheme is implemented by the Finance Department and the Industries & Commerce Department, Government of Assam. <br>

What agencies will be involved in the actual implementation and processing of my tax holiday application?

The scheme is implemented through multiple agencies including banks and the District Industries & Commerce Centre along with the government departments. <br>

How can I apply for this agricultural income tax holiday and what is the application submission method?

Applications for this scheme are accepted online through a dedicated portal with a streamlined digital submission process. <br>

What mechanism is used for providing the tax holiday benefits and how will I receive confirmation of the same?

The scheme uses a Direct Benefit Transfer mechanism for processing and confirming the agricultural income tax holiday benefits. <br>

Sources & References

Ready to apply?

Applications are accepted only on the official government portal.

Open Official Website

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