ATISIS — 3-Year Agricultural Income Tax Holiday for Assam Tea Units

The Assam Tea Industries Special Incentives Scheme (ATISIS) was launched in 2020 by the Finance (Institutional Finance) Department, Government of Assam. Its primary goal is to secure the long-term financial sustainability of Assam's tea industry. The scheme provides crucial financial relief through a 3-year agricultural income tax holiday.

A central objective is to encourage tea manufacturers to shift from the dominant Crush, Tear, Curl (CTC) production method to Orthodox tea, which often commands higher prices in global markets. This strategic move is intended to boost the competitiveness and profitability of the state's tea sector.

The scheme is implemented jointly by the Finance Department and the Industries & Commerce Department, Government of Assam. It uses a modern online portal with a Direct Benefit Transfer (DBT) mechanism to ensure that tax holiday benefits reach eligible tea plantations and manufacturing units directly and efficiently.

• 3-year Agricultural Income Tax holiday
• For Assam-based tea plantations and manufacturing units
• Covers FY 2022-23 to 2024-25
• Encourages CTC to Orthodox tea transition
• Online application with Direct Benefit Transfer
• Rolling application deadline — always open

To apply, you must be a tea plantation of any size or a tea manufacturing unit producing Crush, Tear, Curl (CTC), Orthodox, or Speciality tea (Green, Oolong, White, Yellow, Purple). All facilities must be located entirely within Assam, with no part outside the state.

Additionally, you must file your tax returns within the due date. If returns are not filed on time, interest and penalty will apply.

ATISIS — 3-Year Agricultural Income Tax Holiday for Assam Tea Units is open to startups at any stage. It is open to startups registered anywhere in India.

ATISIS — 3-Year Agricultural Income Tax Holiday for Assam Tea Units accepts applications on a rolling basis — there is no fixed cut-off date, so eligible startups can apply at any time. Because rolling programmes can pause without notice, confirm the window is still open on the official site before you start.

The scheme offers a 3-year Agricultural Income Tax holiday for eligible tea plantations and manufacturing units. This benefit applies to the financial years 2022-23 to 2024-25, providing substantial tax relief.

The tax holiday reduces your tax liability, allowing you to reinvest savings into modernization, quality improvement, and the transition to Orthodox tea production.

To maintain the benefit, you must file your tax returns within the stipulated due dates. Failure to do so will result in interest and penalties, even if you are otherwise eligible.

The benefit is disbursed directly to your registered bank account via Direct Benefit Transfer (DBT), ensuring transparency and efficiency.

ATISIS — 3-Year Agricultural Income Tax Holiday for Assam Tea Units is offered by Finance (Institutional Finance) Department, Government of Assam, a government body. As a government-backed subsidy, it is publicly funded and open to eligible startups across India.

Applications go through an initial registration approval phase, where submitted unit details and eligibility documents are verified. After registration is approved, you can 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.

Before you apply to ATISIS — 3-Year Agricultural Income Tax Holiday for Assam Tea Units, keep the following documents ready:

• A pitch deck or short business plan describing the problem, product and traction
• Company registration documents and PAN
• Founder identification (PAN / Aadhaar) and brief profiles
• Recent financial statements or projections
• Product details — a demo, prototype or working link if available

Exact requirements are confirmed on the official application portal — treat this as a preparation checklist.