Upper Assam is an administrative division of the state of Assam comprising the undivided Lakhimpur and Sibsagar districts, of the upper reaches of the Brahmaputra valley. The other divisions are: Lower Assam, North Assam and Hills and Barak Valley. The division is under the jurisdiction of a Commissioner, stationed at Jorhat.The districts which come under Upper Assam are Dhemaji, Dibrugarh, Lakhimpur, Golaghat, Jorhat, Sibsagar and Tinsukia.