The Bharatiya Janata Party (BJP) was leading in six Lok Sabha seats while the Congress was ahead in four in Assam, according to early trends from television reports.
For the BJP, Union Minister Sarbananda Sonowal was leading in Dibrugarh, Rajya Sabha MP Kamakhya Prasad Tasa in Kaziranga, MLA Ranjit Dutta in Tezpur, sitting MP Pradan Baruah in Lakhimpur, Bijuli Kalita Medhi in Guwahati, and Amarsing Tisso in Diphu.
The Congress had its candidates leading in four constituencies: Gaurav Gogoi in Jorhat, sitting Nagaon MP Prodyut Bordoloi, MLA Rakibul Hussain in Dhubri, and Hafiz Rashid Ahmed Choudhury in Karimganj.
Notably, AIUDF president and three-time Dhubri MP Badruddin Ajmal and BJP's Jorhat sitting MP Topon Gogoi were trailing.
The counting of votes began with the postal ballots, officials said.
The process is underway in 152 halls across 52 centres, involving 5,823 personnel and 64 general observers.
Polling in Assam was conducted in three phases on April 19, April 26, and May 7.
In this election, the NDA contested all 14 seats, with the BJP fielding candidates in 11 constituencies.
The Congress, part of the 16-party United Opposition Forum Assam (UOFA), contested 13 seats, leaving Dibrugarh for the Assam Jatiya Parishad.
The AIUDF contested three seats and the AAP two.
Currently, the BJP holds nine Lok Sabha seats from Assam, the Congress three, AIUDF one, and an independent one.