"Agricultural Income Tax Holiday" under the "Assam Tea Industries Special Incentives Scheme" in Dimapur
AITH-ATISIS
Finance Department & Industries & Commerce Department, Government of Assam
Guidance for businesses in Dimapur
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.
At a glance
- Scheme Name
- "Agricultural Income Tax Holiday" under the "Assam Tea Industries Special Incentives Scheme"
- Implementing Departments
- Finance Dept. & Industries & Commerce Dept., Assam
- Benefit
- 3-year Agricultural Income Tax holiday
- Applicable Financial Years
- 2022-23 to 2024-25
- Condition
- Returns must be filed within the due date
- Location
- Entirely within Assam
Benefits
Benefit Period:
- 3 years of Agricultural Income Tax holiday.
Applicable Financial Years:
- 2022-23 to 2024-25.
Condition:
- Returns must be filed within the due date; if not filed on the due date, interest and penalty will be applicable.
Eligibility
- The applicant must be a tea plantation across all sizes.
- The applicant must be a tea manufacturing unit manufacturing 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 in Assam.
- The applicant must not have any part of the plantation or manufacturing facility located outside the State of Assam.
Documents required
- 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.
How to apply
- 1
Registration:
- Visit the dedicated portal of the "Assam Tea Industries Special Incentives" Scheme and click "New User Registration". Fill in name, mobile number, and email address; create a username and password; verify your mobile number via OTP; complete Captcha; and submit.
- 2
Activate & Register Unit:
- Check your email for the account activation link and log in. Upload all supporting documents of eligibility, fill in complete unit details (location, type of tea production, capacity), submit the unit registration form, and wait for approval.
- 3
Apply:
- Log in, navigate to "Apply for Benefits", select the scheme component, fill in the prescribed application form, upload all supporting documents (following file format/size rules), review, and apply online. Note down the application reference number and save a copy.
- 4
Track:
- Log in to check application status and track progress through verification stages; SMS alerts are sent throughout the process. For technical support, write to [email protected].
- 5
Disbursement:
- The Finance Department releases the benefit directly to the beneficiary's bank account via Direct Benefit Transfer, with SMS alerts for fund disbursement.
About the scheme
Under the "Assam Tea Industries Special Incentives Scheme", the Agricultural Income Tax Holiday provides tea plantations and manufacturing units located entirely in Assam a complete agricultural income tax holiday for three years (FY 2022-23 to 2024-25), to ensure the long-term financial sustainability of the tea industry and encourage a shift from CTC to Orthodox tea.
Why it matters
- Tax Relief:
- 3-year agricultural income tax holiday for tea units.
- Industry Sustainability:
- Ensures long-term financial health of the tea industry.
- Quality Shift:
- Incentivises moving from CTC to Orthodox tea production.
- All Sizes:
- Open to tea plantations across all sizes.
Focus areas
- Tax Incentive:
- Agricultural income tax holiday for the tea industry.
- Orthodox Tea:
- Encouraging a shift from CTC to Orthodox production.
- Industry Sustainability:
- Long-term financial health of tea businesses.
Is this scheme right for you?
This scheme supports Assam's tea industry with a 3-year agricultural income tax holiday, easing financial pressure while encouraging a shift to higher-value Orthodox tea. If you run a tea plantation or manufacturing unit located entirely in Assam and file your returns on time, this scheme can deliver meaningful tax relief.
Frequently asked questions
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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