The paper aims at examining the norms, estimates and the trends of poverty in Assam with comparative study with India since 1973 onwards. Attempts have been made about the chronological changes in poverty ratio, numbers of poor, incidence and depth of poverty in Assam using the different models and approaches of poverty and inequality. It is evident from empirical data that rural poverty is estimated to be higher than the urban poverty both in Assam and India. As per Rangarajan Methodology, below poverty line (BPL) population in Assam in 2011-12 was 42.0 per cent and 34.2 per cent in rural and urban areas respectively exceeding the all India levels (30.9 per cent and 26.4 per cent). The debate on the concept and measurement of poverty has been continuing till today. There is neither unanimous methodology for estimation of poverty nor agreement on the indicators of deprivations in terms of multi-dimensional poverty. This results in variation in poverty estimates between scholars and governments. That is why, a practical approach should be adopted from time to time with reference to (a) concepts (b) data (c) methodology. Humane criteria should be taken for fixing poverty line.