As per Memorandum & Articles of Associations, the main aims and objectives of the Corporation are briefly given below:-
- To promote and develop tourism in the State of Assam.
- To take over and develop and manage the tourist lodges, tourist hotels, restaurants, guest houses, entertainment projects etc. from the State Govt. of Assam and also to purchase, acquire, develop, construct, sell, lease etc. for the purpose of promotion and growth of tourism.
- To acquire, operate and maintain cars, buses, coaches, launches, rope ways and other modes of transport for communication of tourists.
- To provide entertainment to tourists, organise tourism related activities such as cultural shows, fairs and festivals etc.
- To take over and develop and manage places of tourist interest, parks, lakes, avenues, beaches and recreational places, spots etc.
- To promote tourism by all desirable means and take up such other incidental and / or ancillary works for the growth of tourism and enter into agreements with associations, individuals, companies, bodies etc. for any purpose conducive to the growth of tourism, etc.