Agricultural Income Tax Holiday under Assam Tea Industries Special Incentives Scheme (ATISIS)

The Assam Tea Industries Special Incentives Scheme (ATISIS) was introduced in 2020 by the Finance (Institutional Finance) Department, Government of Assam. It aims to support the long-term financial stability of the state's tea sector. The scheme provides financial relief to tea manufacturers, encouraging a shift from Crush, Tear, Curl (CTC) tea production to Orthodox tea, which typically fetches higher prices in export markets. This transition is meant to improve the competitiveness and profitability of Assam's tea industry.

ATISIS is implemented jointly by the Finance Department and the Industries & Commerce Department, Government of Assam. It operates through an online application portal and uses a Direct Benefit Transfer (DBT) mechanism. The primary benefit offered is a tax holiday, which is transferred directly to eligible tea plantations and manufacturing units.

1. Go to the dedicated portal for the "Assam Tea Industries Special Incentives" Scheme (https://atisis.assam.gov.in/atsisver/login.html) and choose the "New User Registration" option. 2. Fill in the registration form with your name, mobile number, and email address. Set a unique username and password that comply with the portal's security requirements. Authenticate your mobile number using an OTP, enter the Captcha Code, and submit the form. 3. Look for an account activation link in your registered email inbox. Click the link to activate your account, then log in with the credentials you created. 4. Once logged in, upload all supporting documents needed for eligibility verification in the prescribed format. Provide complete unit details, such as the precise location, the category of tea manufactured (for instance, Orthodox or CTC), and the production capacity. Submit the unit registration form and wait for approval from the authorities. 5. After your unit registration receives approval, log in again. Go to the "Apply for Benefits" section and pick the scheme component you intend to apply for. 6. Complete the application form carefully, ensuring every mandatory field is filled correctly. Upload the required supporting documents as indicated on the portal, observing file format and size limits. Recheck all entered details for accuracy and completeness before moving forward. 7. Confirm that all uploaded documents are readable, legible, and conform to the stated format and size specifications. Finish any document verification checklists available on the portal. 8. Do a final review of the entire application before submission. Submit it online, and record the application reference number. It is advisable to retain a copy of the submitted form and the confirmation message for future reference and tracking.

Applications are first checked during a registration approval stage, where the unit details and eligibility documents submitted are verified. Once registration is approved, applicants may move on to apply for benefits. The benefit applications are then monitored through successive verification stages carried out by the implementing agencies. The Finance Department, Government of Assam, handles the final disbursal of benefits.