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

What is "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.

Benefit

**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.

Level

State — Assam

Ministry / Dept.

Finance Department

Benefit type

other

Key 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. -

Last verified

Recently

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

Documents Required

How to Apply

1. Step 1: Online application — step 1

   Registration Process

2. Step 2: Online application — step 2

   Step 1: Visit the dedicated portal of "Assam Tea Industries Special Incentives" Scheme. Click on the "New User Registration" option.

3. Step 3: Online application — step 3

   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.

4. Step 4: Online application — step 4

   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.

5. Step 5: Online application — step 5

   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.

6. Step 6: Online application — step 7

   Application Process

7. Step 7: Online application — step 8

   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.

8. Step 8: Online application — step 9

   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.

9. Step 9: Online application — step 10

   Step 3: Upload documents in the specified format and size. Ensure all documents are clear and legible. Complete document verification checklist.

10. Step 10: Online application — step 11

    Step 4: Review the complete application before submission. Apply online.

11. Step 11: Online application — step 12

    *Note down the application reference number. Save a copy of the submitted application form.

12. Step 12: Online application — step 13

    *Applicants are strongly encouraged to save a copy of the submitted application, confirmation message, and application reference number for future reference and tracking purposes.

13. Step 13: Online application — step 15

    Application Status Tracking

14. Step 14: Online application — step 16

    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.

15. Step 15: Online application — step 17

    *For Technical Support, please write to atisis.assam@gmail.com.

16. Step 16: Online application — step 19

    Disbursement Process

17. Step 17: Online application — step 20

    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.

Sources & References

• Official scheme website ↗
• Amendment ↗
• View on myScheme (Government of India) ↗
• Information is summarised from official government sources. Verify all details on the official website before applying.