The Government of Assam has notified revisions to the slab rates under the Assam Professions, Trades, Callings, and Employments Taxation Act, 1947. The revision aims to update the tax rates applicable to salary and wage earners in the state. This revision was officially announced on April 1st, 2025, through a notification issued by the Finance (Taxation) Department.
Key Points from the Notification:
- The salary and wage earners in Assam will now be taxed based on revised income slabs.
- The revised tax rates are outlined for three categories based on monthly salaries or wages.
- The new tax slabs will be implemented from the date of publication in the Official Gazette.
The changes come under the powers conferred by the second proviso to Section 4 of the Assam Professions, Trades, Callings, and Employments Taxation Act, 1947, and they modify the Schedule appended to the Act.
Revised Slab Rates:
| Category | Salary/Wage Range | Tax Payable |
| Entry 1: Salary and Wage Earners | (i) Up to Rs. 15,000 | Nil |
| (ii) Rs. 15,001 to Rs. 24,999 | Rs. 180 per month | |
| (iii) Rs. 25,000 and above | Rs. 208 per month |
Details of the Amendment:
- Salary up to Rs. 15,000: No tax will be levied for individuals earning up to Rs. 15,000 per month.
- Salary between Rs. 15,001 and Rs. 24,999: A tax of Rs. 180 per month will be applicable.
- Salary Rs. 25,000 and above: A higher tax rate of Rs. 208 per month will apply to those earning Rs. 25,000 or more monthly.
This amendment is designed to provide clearer tax categories for employees and will directly impact individuals based on their monthly earnings.
Effective Date:
The revised slab rates will come into effect from April 1 2025
This revision is part of Assam’s ongoing efforts to streamline its taxation system and make it more reflective of current economic conditions. All employees in Assam who are subject to these changes should be aware of the new rates and ensure compliance as per the updated provisions.
