“Agricultural Income Tax Holiday” under the “Assam Tea Industries Special Incentives Scheme”
Introduction
The “Assam Tea Industries Special Incentives Scheme (ATISIS)” has been launched to bolster the financial sustainability of the tea sector in Assam. By encouraging a transition from Crush, Tear, Curl (CTC) tea to Orthodox tea production, this initiative aims to enhance the overall quality and marketability of Assam’s tea. The scheme is managed collaboratively by the Finance Department and the Industries & Commerce Department of the Assam government.
About the Assam Tea Industries Special Incentives Scheme
Initiated in 2020, the Assam Tea Industries Special Incentives Scheme (ATISIS) is designed to ensure a sustainable financial future for the tea industry in Assam. Its primary objective is to motivate tea manufacturers to shift from traditional CTC tea production to the more refined Orthodox tea. The implementation of this scheme is overseen by various departments including the Finance Department and the Industries & Commerce Department, along with support from banks and District Industries & Commerce Centres. Interested applicants can apply online through a dedicated portal, which features a Direct Benefit Transfer (DBT) system for efficient reimbursement.
Benefits of the Scheme
- Benefit Duration: Three-year Agricultural Income Tax holiday.
- Applicable Financial Years: 2022-23 through 2024-25.
- Conditions: All returns must be submitted on or before the due date; failure to comply will result in interest and penalties.
Eligibility Criteria
- The applicant must operate a tea plantation, regardless of its size.
- Applicants must be engaged in the manufacturing of various tea types, including Crush, Tear, Curl, Orthodox, or specialty teas such as Green, Oolong, White, Yellow, and Purple teas.
- All operations must be located entirely within the state of Assam.
- No part of the plantation or manufacturing facility should exist outside Assam’s geographical boundaries.
Application Process
Online Registration
- Access the Portal: Go to the official “Assam Tea Industries Special Incentives” Scheme portal. Click on “New User Registration.”
- Fill Registration Form: Provide basic information such as your name, mobile number, and email address. Create a username and password that adheres to the portal’s requirements. Verify your mobile number via a one-time password and complete the Captcha verification. Submit the form.
- Email Verification: Check your email for an account activation link. Click on this link to activate your account, then log in using your registered details.
- Document Submission: Upload eligibility documents in the specified format. Complete the unit details, including location, type of tea production, and capacity, and submit the unit registration form. Await approval.
Applying for Benefits
- Log In: Use your registered credentials to access the portal. Navigate to the “Apply for Benefits” section and select the relevant scheme component.
- Complete Application Form: Fill out the application form with all required fields and upload the necessary supporting documents as outlined on the portal. Ensure compliance with file format and size restrictions.
- Document Verification: Ensure all uploaded documents are clear and adhere to the portal’s verification checklist.
- Final Review and Submission: Review your application thoroughly before submission. Note your application reference number and save a copy of the submitted form for future reference.
Application Status Tracking
Applicants can log in to the portal to monitor the status of their application. The system provides real-time updates throughout the verification process, and users will receive SMS notifications regarding registration, fund disbursement, and other key stages.
Disbursement Process
The Finance Department directly transfers the benefits into the beneficiary’s bank account. Beneficiaries will be notified via SMS when funds are disbursed. The Direct Benefit Transfer (DBT) mechanism ensures a seamless financial transaction process.
Official Source
For more information, please visit myScheme.gov.in.
Benefits
Benefit Period: 3 years of Agricultural Income Tax holiday.
Applicable Financial Years: 2022-23 to 2024-25.
Condition: Returns must be filed within the due date; if not filed on the due date, interest and penalty will be applicable.
Application Process
Apply Online
Registration Process
Step 1: Visit the dedicated portal
of "Assam Tea Industries Special Incentives" Scheme. Click on the "New User Registration" option.
Step 2: In the registration form, fill in basic details including name, mobile number, and email address. Create a username and password following the portal's password policy. Verify your mobile number through one-time password verification. Complete Captcha Code verification. Submit the registration form.
Step 3: Check your registered email for the account activation link. Click on the activation link to activate the account. Log in to the portal using registered credentials.
Step 4: Upload all supporting documents of eligibility in the prescribed format. Fill in complete unit details, including location, type of tea production, and capacity. Submit the unit registration form. Wait for registration approval.
Application Process
Step 1: Log in to the portal using registered credentials. Navigate to the "Apply for Benefits" section. Select the scheme component that you intend to apply for.
Step 2: Fill in the prescribed application form with all mandatory fields. Upload all supporting documents as mentioned in the portal. Ensure file formats and file size restrictions are followed as per the portal guidelines. Review all entered information for accuracy.
Step 3: Upload documents in the specified format and size. Ensure all documents are clear and legible. Complete document verification checklist.
Step 4: Review the complete application before submission. Apply online.
*Note down the application reference number. Save a copy of the submitted application form.
*Applicants are strongly encouraged to save a copy of the submitted application, confirmation message, and application reference number for future reference and tracking purposes.
Application Status Tracking
Log in to the portal to check application status. Track application progress through different stages of verification. Receive Short Message Service alerts throughout the process, including registration, fund release, etc.
*For Technical Support, please write to [email protected].
Disbursement Process
The Finance Department releases the benefit directly to the beneficiary's bank account. Short Message Service alerts sent for funds disbursement. The beneficiary receives the Direct Benefit Transfer in a registered bank account.
Frequently Asked Questions
References & Official Links
Scheme Details
| Full Name | “Agricultural Income Tax Holiday” under the “Assam Tea Industries Special Incentives Scheme” |
| Short Title | AITH-ATISIS |
| Level | State |
| Scheme For | Individual |
| Categories | Agriculture,Rural & Environment, Banking,Financial Services and Insurance |
| States | Assam |
| Gender | All |
| Area | Both |
| Source | www.myscheme.gov.in ↗ |
Deepika Raikwar
Deepika Raikwar is an Education Analyst and scholarship researcher who focuses on public welfare and merit-based scholarships. She simplifies complex eligibility rules, deadlines, and application processes to help common people access reliable funding opportunities worldwide.
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