State of Assam, situated in the north east of India, is rich in natural beauty and cultural diversity. Assam is taking big strides towards development in the last few years inspite of geographical disadvantage and the problem of insurgency.

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.

The history of State Taxes runs back to the year 1939 when taxes were levied on motor spirits, lubricants, agricultural income, amusements and bettings. The Assam Sales Tax Act was enacted in the year 1947, and since then the State has witnessed enormous changes in the sphere of administration of State taxes.

At present, the Commissioner of Taxes, Assam administers the following Acts :-

The Departmental set up and strength of the different cadres is as below :-

In addition, there is one Deputy Commissioner of Taxes (Statistics) assisted by one Superintendent of Taxes and two Inspector of Taxes, two Information Technology Officer, one Finance and Accounts Officer. There are 819 Grade III staff and 426 Grade IV staff.

The Commissionerate  is situated at Kar Bhawan, Dispur, Guwahati.  The entire state is divided into 10 (ten) Zones headed by Deputy Commissioners of Taxes. There are 5(five) Deputy Commissioner of Taxes (Appeals) to dispose appeal cases. Each Zone comprises certain number of unit offices headed either by Assistant Commissioner of Taxes or Superintendent of Taxes. Currently there are 34 unit offices. Recovery of arrear dues is looked after by 23 recovery offices headed by Superintendent of Taxes. In order to monitor the inter-state movement of goods, there are 10 inter state check posts.