Assam Stamp Duty Reimbursement 2019
By Department of Industries, Government of Assam
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Quick Answer
Assam reimburses 100% of stamp duty on land bought for a manufacturing facility or hotel, up to Rs 25 lakh.
About this subsidy
Clause 14.3(a) of the Industrial and Investment Policy of Assam, 2019 reimburses 100% of the stamp duty paid on land, subject to a monetary ceiling of Rs 25 lakh.
The land must be used exclusively for setting up the manufacturing facility or hotel, as specified in the Assam Industries (Tax Reimbursement for Eligible Unit) Scheme, 2017. Agricultural land does not qualify, and land used for manufacturing activities in urban areas is outside the benefit.
Eligibility
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Full eligibility criteria — entity type, stage, sector, founder profile and registration requirements — plus your fit for this program. Sign up to view.
Subsidy providers
Benefits & Funding
- Amount
- Up to ₹25L
What You Get
The full stamp duty you pay while acquiring land for a new manufacturing plant or hotel comes back to you, capped at Rs 25 lakh. Two exclusions decide whether you can claim at all: the parcel cannot be agricultural land, and land used for manufacturing activities inside urban areas is not covered. The land also has to be used exclusively for the facility, as defined in the Assam Industries (Tax Reimbursement for Eligible Unit) Scheme, 2017.
- Disbursement
- Reimbursement
- Bootstrap friendly
- Yes
Timelines & Process
Applications
Rolling basis
Selection Process
No competitive selection. The claim is verified against the registered sale deed, the stamp duty actually paid and the land-use conditions in the 2017 tax reimbursement scheme before sanction.
Application Process
- 1
Register the unit
Obtain eligibility under the Assam industrial policy for the manufacturing facility or hotel.
You - 2
- 3
- 4
How to apply
Four steps from draft to disbursement — one action each.
- 1
See the questions before you start
Download every question this programme's application form asks, so you can prepare your answers offline before opening the portal.
- 2
Line up your documents
Keep every document from the checklist ready in one folder. Missing docs are the #1 reason applications get bounced.
- 3
Submit on the official portal
Use the official application link and verify all details before final submission.
- 4
Follow up
Reach out 5–7 days after submitting to confirm receipt and ask about the review timeline.
Frequently Asked Questions
How much stamp duty is reimbursed?
100% of the stamp duty paid, subject to a monetary ceiling of Rs 25 lakh.
Does hotel land qualify?
Yes. Land used exclusively for setting up a hotel is covered alongside manufacturing facilities.
Is agricultural land eligible?
No. The benefit is not available for agricultural land.
What about land inside a city?
Land used for manufacturing activities in urban areas is excluded from this reimbursement.
Which scheme governs the definition?
The Assam Industries (Tax Reimbursement for Eligible unit) Scheme, 2017.
Is the duty waived up front?
No. You pay the stamp duty on registration and claim it back as a reimbursement.
Sources
Data on this page is compiled from official program and provider references.
