SUMMARY We studied attenuation of S and coda waves, their frequency and lapse time dependencies in northeast India in the frequency range of 1–24 Hz. We adopted theories of both single and multiple scattering to bandpass-filtered seismograms to fit coda envelopes to estimate Q for coda waves (QC) and Q for S-waves (QS) at five central frequencies of 1.5, 3, 6, 12 and 24 Hz. The selected data set consists of 182 seismograms recorded at ten seismic stations within epicentral distance of 22–300 km in the local magnitude range of 2.5–5.2. We found that with the increase in lapse time window from 40 to 60 s, Q0 (QC at 1 Hz) increases from 213 to 278, while the frequency dependent coefficient n decreases from 0.89 to 0.79. Both QC and QS increase with frequency. The average value of QS obtained by using coda normalization method for NE India has the power law form of (96.8 ± 21.5)f(1.03±0.04) in 1–24 Hz. We adopted energy flux model (EFM) and diffusion model for the multiple scattered wave energy in three-dimensions. The results show that the contribution of multiple scattering dominates for longer lapse time close to or larger than mean free time of about 60 s. The estimates of QC are overestimated at longer lapse time by neglecting the effects of multiple scattering. Some discrepancies have been observed between the theoretical predictions and the observations, the difference could be due to the approximation of the uniform medium especially at large hypocentral distances. Increase in QC with lapse time can be explained as the result of the depth dependent attenuation properties and multiple scattering effect.