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The administrative entities that are a level below of Districts are named as Sub-districts (officially Co-district) in Assam. Since India's independence in 1947, the administrative entities of Assam have increased over a period of time. With 54 subdivisions initially, the Government of Assam incorporated 24 more sub-districts with 5 new districts on 26 January 2016, increasing the count to 78. Where the subdivisions are the administrative units, the terms, such as Tehsils or Mandals represent revenue collecting units under a district administration, and both are treated as sub–districts. Assam has 155 Tehsils, and a few fall under multiple districts, specially the districts in BTC and its surrounding. In present the total number of subdivisions are 78.
