Sarkari Yojana
“Agricultural Income Tax Holiday” under the “Assam Tea Industries Special Incentives Scheme”
About “Agricultural Income Tax Holiday” under the “Assam Tea Industries Special Incentives Scheme”
Launched in 2020, the “Assam Tea Industries Special Incentives Scheme (ATISIS)” by Assam’s Finance (Institutional Finance) Department aims to secure the tea industry’s long-term financial sustainability and encourage manufacturers to shift from Crush, Tear, Curl (CTC) tea to Orthodox tea production. The Finance Department and the Industries & Commerce Department jointly implement it through several agencies, including banks and District Industries & Commerce Centres, with applications accepted online via a dedicated portal that disburses reimbursements through Direct Benefit Transfer.
Scheme Overview
State Government
Individual
Scheme Details
Eligibility Requirements
To qualify for "Agricultural Income Tax Holiday" under the "Assam Tea Industries Special Incentives Scheme", applicants must satisfy the following conditions:
The applicant must be a tea plantation, regardless…
The applicant must be a tea plantation, regardless of size.
The applicant must be a tea manufacturing unit…
The applicant must be a tea manufacturing unit producing Crush, Tear, Curl Tea, Orthodox Tea, or Speciality tea, including Green tea, Oolong Tea, White tea, Yellow tea, and Purple tea.
The applicant must be located entirely within Assam
The applicant must be located entirely within Assam.
No part of the applicant's plantation or manufacturing…
No part of the applicant's plantation or manufacturing facility may lie outside Assam.
Benefits Provided
"Agricultural Income Tax Holiday" under the "Assam Tea Industries Special Incentives Scheme" provides the following benefits to eligible applicants:
Benefit Period:
A 3-year Agricultural Income Tax holiday. Applicable Financial Years: 2022-23 to 2024-25. Condition: Returns must be filed by the due date; late filing attracts interest and penalty.
Documents Required
Applicants should keep the following documents ready before starting the application:
Documents related to filing the agricultural income tax…
Documents related to filing the agricultural income tax return.
The tea estate's registration certificate
The tea estate's registration certificate.
Documents common to all benefits under the scheme
Documents common to all benefits under the scheme.
Aadhaar card
Aadhaar card.
PAN (Permanent Account Number) card
PAN (Permanent Account Number) card.
Business registration certificate
Business registration certificate.
Bank account details
Bank account details.
Proof of the unit's address within Assam
Proof of the unit's address within Assam.
How to Apply
Online Application
Applicants can apply for "Agricultural Income Tax Holiday" under the "Assam Tea Industries Special Incentives Scheme" through the online application process outlined below.
Registration Process
Visit the dedicated portal for the "Assam Tea…
Visit the dedicated portal for the "Assam Tea Industries Special Incentives" Scheme and select "New User Registration".
In the registration form, enter basic details—name, mobile…
In the registration form, enter basic details—name, mobile number, and email address—and create a username and password following the portal's password policy. Verify your mobile number via OTP, complete the Captcha verification, and submit the form.
Check your registered email for the account activation…
Check your registered email for the account activation link, click it to activate your account, then log in with your registered credentials.
Upload all supporting eligibility documents in the prescribed…
Upload all supporting eligibility documents in the prescribed format, complete the unit details—location, type of tea production, capacity—and submit the unit registration form. Wait for approval. Application Process
Log in with your registered credentials, go to…
Log in with your registered credentials, go to "Apply for Benefits", and select the scheme component you want to apply for.
Complete the prescribed application form's mandatory fields, upload…
Complete the prescribed application form's mandatory fields, upload the supporting documents specified on the portal (following its file format and size rules), and review all entries for accuracy.
Upload documents in the specified format and size,…
Upload documents in the specified format and size, ensuring they're clear and legible, and complete the document verification checklist.
Review the full application before submitting it online
Review the full application before submitting it online. *Note down the application reference number and save a copy of the submitted application form. *Applicants are strongly encouraged to keep the submitted application, confirmation message, and reference number for future tracking. Application Status Tracking Log in to the portal to check your application status and track its progress through each verification stage. SMS alerts are sent throughout the process, including at registration and fund release. *For technical support, write to atisis.assam@gmail.com. Disbursement Process The Finance Department credits the benefit directly to the beneficiary's bank account, with SMS alerts sent for fund disbursement, and the beneficiary receives the amount via Direct Benefit Transfer to their registered account.
Official Application & Website
Verify the latest eligibility, dates and instructions before applying.