Tourism is one of the central pillars of the Indian economy. It generates revenue and income through various means. This study explores the current state of tourism in Assam. Assam is one of the states of north-east India which also acts as a gateway to the whole land of north-east. This lush green Indian state is rich not only in natural resources and beautiful landscapes but also in diversity, culture and heritage. The current study conducts a SWOT analysis of the tourism sector of Assam. Although Assam has a lot to offer to the tourists, the lack of sufficient awareness, education and publicity amongst local residents regarding the economic, social and cultural benefits of tourism and the lack of coordination among tourism administrators, owners of the hotel industry, travel and government entities turn out to be the weakness of the state. The study also provides some suggestions for developing marketing strategies to promote Assam tourism.