Functions and Objectives
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Taxation Department of Government of Assam is the main revenue earning department of the state. The Taxation Department is headed by the Commissioner of Taxes under the administrative control of the Finance Department, Government of Assam.
At present, the Commissioner of Taxes, Assam administers the following Acts:-
The Assam Value Added Tax Act, 2003
The Central Sales Tax Act, 1956
The Assam Entry Tax Act, 2008
The Assam Agricultural Income Tax Act, 1939
The Assam Taxation (On Specified Lands) Act, 1990
The Assam Amusement & Betting Tax Act, 1939
The Assam Professions, Trades, Callings & Employments Taxation Act, 1947
The Assam Tax on Luxuries (Hotels, Lodging Houses & Hospitals) Act, 1989
The Assam Electricity Duty Act, 1964
