The community structure of testate amoebae inhabiting different microhabitats (soil and tree-moss) within a tropical forest biome in Nameri National Park, northeastern India, was investigated. A total of 33 testate amoebae species belonging to 13 genera were identified. Species belonging to the class Lobosea constituted 73% of total testate amoebae density in the soil habitat, whereas the class Filosea constituted the most dominant forms (58%) in the moist tree-moss habitat. The relative abundance of species was higher in the tree-moss habitat compared to the soil habitats of the forest. Although multivariate analysis suggested a significant difference in assemblage patterns between the habitats, the turnover in species (i.e., beta diversity) was insignificant. Species accumulation curves (SAC) constructed using both parametric and non-parametric species richness estimators revealed that the asymptote of species richness was achieved by a low number of sample replicates in both habitats. The temperature and pH of the substratum on testate amoebae distribution patterns suggest the importance of additional background factors on testate amoebae community structure. Further studies involving more biotopes, seasons, and trophic interactions are recommended to document a complete record of testate amoebae diversity and their interactions with environmental gradients in the tropical forest biomes of northeastern India.