I A .
| New personalised 4(four) wheeler vehicles | ||
|---|---|---|
| Description of vehicle | Rate of one time tax for 15 years | Tax for every 5 years after 15 years |
| Original cost price up to Rs.3.00 Lakhs | 3% of the original cost | Rs.5000.00 |
| Original cost price up to Rs.15.00 Lakhs. | 4% of the original cost | Rs.7000.00 |
| Original cost price above Rs.15.00 Lakhs. | 5% of the original cost | Rs.10,000.00 |
| Original cost price above Rs.20.00 Lakhs. | 7% of the original cost | Rs.12,000.00 |
| Old vehicle requiring to be registered in Assam on transfer from another State |
One time tax to be fixed after allowing depreciation at the rates 7% per annum of the tax payable for a new vehicle of the same category at the current cost price. |
|
Note: Personal vehicles of the the officers of the Armed Forces and Central Govt./Undertaking, who are coming to the State temporarily on transfer are exempted from payment of tax, provided he has paid the onetime tax of the vehicle in other State.
| New vehicle to be registered for the first time |
Rate of Onetime Tax for 15 years |
Tax for every 5 years after 15 years |
|---|---|---|
| Less than 65 Kgs. unladen weight |
Rs. 1500.00 | Rs.500.00 |
| From 65 Kgs. to 90 Kgs. unladen weight. |
Rs.2500.00 | Rs.700 |
| From 90 Kgs. to 135 Kgs. unladen weight. |
Rs.3500.00 | Rs.1000 |
| More than 135 Kgs | Rs.4000.00 | Rs.1000 |
| Three Wheelers | Rs.3500.00 | Rs.1000 |
| Trailers/Side cars attached to 2/3 wheelers |
Rs.1000.00 | |
| Old vehicle, required to be registered in Assam on transfer from another State |
One time tax is to be fixed after allowing a depreciation of 7% per annum of tax payable for a new vehicle of the same category at the current cost price. |
This Tax is levied for a period of ten years along with the permit to run for 5 years (optional). After expiry of 10 years annual tax applicable at that time will be applicable.
New vehicles to be registered in the State for the first time : 10% of the original cost of the vehicle
Existing old vehicles requiring paying the onetime tax on transfer from another State or from other district or on conversion : Onetime tax to be fixed after allowing a depreciation at the rate of 7% per annum of the tax payable for a new vehicle of the same category at the current cost price subject to maximum depreciation of 21%
| Description of Vehicles | Annual Tax | Quarterly Tax |
|---|---|---|
| Passengers carrying capacity of 3 or less persons (three wheelers). |
Rs.1000.00 | Rs.300.00 |
| Passenger carrying capacity of 4 persons to 6 persons (three wheelers). |
Rs.2000 | Rs.600.00 |
| 4 Wheeler vehicle with passenger carrying capacity of 6 or less persons licensed to operate in one city or region. |
RTs.2750 | Rs.750 |
| 4 wheeler vehicles with passenger carrying capacity of 6 or less and licensed to operate all over the State |
Rs.5000 | Rs.1350 |
| Vehicles with passengers carrying capacity of 7 to 12 persons |
Rs.6000 | Rs.1600 |
| Vehicles with passenger carrying capacity 13 to 30 persons. |
Rs.8000 | Rs.2200 |
| Vehicles with passengers carrying capacity of more than 30 persons. |
Rs.8000 + Rs.90 For every seat above 30 |
Rs.2200.00+ Rs.23.00 for every seat above 30 |
| Omni Tourist Bus | Rs.14,000.00 | Rs.3500.00 |
| Deluxe Express Buses with passengers carrying capacity more than 30 (as specified by Govt. in the Transport Departments Notification No.TMV.251/97/01, dt., 16.12.97) |
Rs.10,000.00 + Rs.100.00 for every seat above 31 |
Rs.2500.00+Rs.25.00 for every seat above 31 |
| All Assam Super Deluxe Contract Carriage | Rs.50,000.00 | 12,500.00 |
| Title | Size | Detail |
|---|---|---|
| The Motor Vehicle Taxation (Amendment) Act, 2022 | 907.36 KB |  |