Agricultural Income Tax Holiday under Assam Tea Industries Special Incentives Scheme (ATISIS)
By Finance (Institutional Finance) Department, Government of Assam
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Quick Answer
A scheme by the Government of Assam offering a 3-year agricultural income tax holiday to tea plantations and manufacturing units to promote financial sustainability and Orthodox tea production.
About this subsidy
Launched in 2020 by the Finance (Institutional Finance) Department, Government of Assam, the 'Assam Tea Industries Special Incentives Scheme (ATISIS)' is a pivotal initiative designed to bolster the long-term financial sustainability of the state's vital tea industry. Assam, renowned globally for its unique tea, faces various challenges, and this scheme directly addresses them by providing crucial financial relief. A key objective of ATISIS is to incentivize tea manufacturers to transition from the traditionally dominant Crush, Tear, Curl (CTC) tea production to Orthodox tea production, which often commands higher value in international markets. This strategic shift is intended to enhance the competitiveness and profitability of Assam's tea sector. The scheme is a collaborative effort, implemented by both the Finance Department and the Industries & Commerce Department, Government of Assam. It leverages a modern, efficient online application portal with a Direct Benefit Transfer (DBT) mechanism, ensuring that the financial advantages, primarily in the form of tax holidays, directly reach the eligible tea plantations and manufacturing units.
Eligibility
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Subsidy providers
Benefits & Funding
What You Get
The scheme offers a significant financial incentive through a 3-year Agricultural Income Tax holiday for eligible tea plantations and manufacturing units. This non-repayable benefit is applicable for the financial years 2022-23 to 2024-25, providing substantial tax relief to foster economic resilience and growth within the tea sector. The tax holiday directly reduces the tax burden, allowing businesses to reinvest savings into modernization, quality improvement, and the strategic transition to Orthodox tea production. To ensure the continuity and proper administration of this benefit, recipients are strictly required to file their tax returns within the stipulated due dates. Failure to comply with the filing deadlines will result in the application of standard interest and penalties, even if the unit is otherwise eligible for the tax holiday. The benefit is disbursed directly to the beneficiary's registered bank account, streamlining the process through a Direct Benefit Transfer mechanism and enhancing transparency and efficiency.
- Disbursement
- Reimbursement
- Bootstrap friendly
- Yes
Timelines & Process
Applications
Rolling basis
Selection Process
Applications undergo an initial registration approval phase, where submitted unit details and eligibility documents are verified. Following successful registration, applicants can proceed to apply for benefits. Applications for benefits are then tracked through various stages of verification by the implementing agencies. The Finance Department, Government of Assam, is responsible for the final release of benefits.
Application Process
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New User Registration
Visit the portal, fill basic details, create credentials, verify mobile, and submit registration.
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How to apply
Four steps from draft to disbursement — one action each.
- 1
Submit on the official portal
Use the official application link and verify all details before final submission.
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Follow up
Reach out 5–7 days after submitting to confirm receipt and ask about the review timeline.
Program templates & documents
Files the program publishes for applicants — download these and apply in the prescribed format.
Frequently Asked Questions
What is the main objective of the Assam Tea Industries Special Incentives Scheme (ATISIS)?
The primary objective of the ATISIS scheme is to ensure the long-term financial sustainability of the tea industry in Assam. It also aims to incentivize tea manufacturers to move from the production of Crush, Tear, Curl (CTC) tea to the more specialized and often higher-value Orthodox tea production.
What is the specific benefit offered under this scheme?
The scheme offers eligible tea plantations and manufacturing units a valuable 3-year Agricultural Income Tax holiday, providing direct financial relief and reducing their tax liability.
Which financial years are covered by this tax holiday?
The Agricultural Income Tax holiday is applicable for a consecutive three-year period, specifically covering the financial years 2022-23, 2023-24, and 2024-25.
Who is eligible to apply for this scheme?
The scheme is open to tea plantations of all sizes and tea manufacturing units. Applicants must be located entirely within the state of Assam, and their manufacturing units can produce Crush, Tear, Curl (CTC), Orthodox, or various Speciality teas such as Green tea, Oolong tea, White tea, Yellow tea, and Purple tea.
What is the application process for the ATISIS scheme?
The application process is entirely online. Applicants must first register on the dedicated portal, provide basic details, create an account, and complete unit registration by uploading supporting documents. Once the unit registration is approved, applicants can log in to apply for specific benefits, fill out the form, upload all necessary documents, and submit their application.
How is the tax holiday benefit disbursed to beneficiaries?
The financial benefit, which is the tax holiday, is processed by the Finance Department and disbursed directly to the beneficiary's registered bank account through a Direct Benefit Transfer (DBT) mechanism. Applicants receive SMS alerts regarding the disbursement status.
Are there any specific conditions to avail the tax holiday?
Yes, a crucial condition for availing the tax holiday is that applicants must file their tax returns within the due date. Failure to file returns by the specified deadline will result in the application of interest and penalties, even if the unit is otherwise eligible for the tax holiday.
