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 strengthen the long-term financial viability of the state's tea industry, which faces a range of pressures despite Assam's global reputation for tea.

One of the scheme's objectives is to encourage tea manufacturers to move away from Crush, Tear, Curl (CTC) production, which has traditionally dominated, towards Orthodox tea production. Orthodox tea typically fetches higher prices in international markets, and the shift is intended to improve the competitiveness and profitability of the state's tea sector.

ATISIS is implemented jointly by the Finance Department and the Industries & Commerce Department, Government of Assam. Applications are processed through an online portal linked to a Direct Benefit Transfer (DBT) mechanism, so that benefits — mainly tax holidays — reach eligible tea plantations and manufacturing units directly.

- 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. - Fill in the registration form with your name, mobile number, and email address. Set up a unique username and password that meet the portal's security requirements. Confirm your mobile number through an OTP, enter the Captcha Code, and submit the form. - Look for an account activation link in the email inbox you registered with. Open that link to activate your account, then log in to the portal with the credentials you just created. - Once logged in, upload every supporting document needed for eligibility verification in the prescribed format. Provide full unit details, covering the exact location, the specific type of tea production (for example, Orthodox, CTC), and manufacturing capacity. Submit the unit registration form and wait for the authorities to approve it. - After your unit registration is approved, log in to the portal once more. Go to the "Apply for Benefits" section and pick the specific scheme component you want to apply for. - Complete the prescribed application form with care, making sure every mandatory field is filled in accurately. Upload all required supporting documents as listed on the portal, and pay close attention to file formats and size restrictions. Review every entry thoroughly for accuracy and completeness before moving ahead. - Make sure all uploaded documents are clear, legible, and within the specified format and size guidelines. Complete any document verification checklists the portal provides. - Review the entire application one final time before submitting. Submit it online, and be sure to note down and save the application reference number. Saving a copy of the submitted application form and the confirmation message is strongly advised, for future reference and tracking.

Submitted unit details and eligibility documents are first checked during a registration approval stage. Only once that registration is cleared may an applicant move on to filing for benefits.

Benefit applications are subsequently followed through the successive verification stages handled by the implementing agencies. The Finance Department, Government of Assam, carries out the final release of benefits.