Section 74(5) in Assam Notified Urban Areas (Other than Guwahati) Building Rules, 2014
(5)Basement shall not be counted for FAR calculations for following uses :-(i)Storage of household goods of non inflammable material;(ii)Dark rooms, strong rooms and bank cellars etc;(iii)Air conditioning and other machines used for services and utilities of the building;(iv)Parking places and garages;(v)Stack rooms and libraries;(vi)If the basement is used for office or commercial purpose it shall be counted in FAR.;(vii)While calculating the FAR following areas are exempted from FAR calculation-lift, staircases and entrance lobby, cupboard space, sentry box, guard room, caretakers room and rain harvesting structures.
