The Government of Assam on December 23, 2025, issued the Assam Taxation (Liquidation of Arrear Dues) (Amendment) Act, 2025 to further amend the Assam Taxation (Liquidation of Arrear Dues) Act, 2005.
The following amendments have been stated:
• In the principal Act, in section 1, in sub-section (3), for the word, figures and of punctuation mark, "30th September, 2022", the word, figures and punctuation mark, "31st March, 2026" shall be substituted.
• In the principal Act, in section 2, in sub-section (1), in clause (b), in fifth line for the words and figure "2021", figure "2025" and in sixth line for the word and figure "31"December, 2021" the "on or before 30th June, 2025" shall be substituted.
• In the principal Act, for section 4, the following shall be substituted, namely:-
"4. Subject to other provisions of this Act, an applicant shall be eligible to make an application under this Act for all his outstanding dues in respect of amounts assessed for the periods upto 31st March, 2025 and levied against him on or before 30th June, 2025."
It shall come into force at once.
[Notification No. LGL. 50/2025/4]
