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Government Of Assam Finance Commissionerate of Taxes

Functions and Objectives

  • 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