Section 2(120) in Assam Notified Urban Areas (Other than Guwahati) Building Rules, 2014
(120)"to make material alterations" means to make any modification in any existing building by way of addition or alteration, or any other change in the structure which alters specification of the building or structure which shall also include,-(a)conversion of a building or any part thereof for human habitation as one dwelling house into more than one dwelling house and vice versa;(b)conversion of a building or a part thereof suitable for human habitation into a dwelling house or vice-versa;(c)conversion of a dwelling house or a part thereof into a shop, warehouse or factory or vice-versa, and;(d)conversion of building used or intended to be used for one purpose such as a shop, warehouse or factory, etc., into one or another purpose.Provided that opening of a window and providing inter-communication doors, modification in respect of gardening, white washing, painting, re-filling and other decorative works shall not be treated as making material alterations;
