The language is an important means of communication. It is an important determinant of culture or rather, a reflex of culture.1 Language presupposes both logically and factually the interaction among the people. Language and culture are like a fast flowing stream. As the fast flowing stream carries away all the necessaries and unnecessary, lying on its banks, similarly a living language or a living culture takes in some position of other language and culture with whom it comes into the contacts. Thus with give and take attitude a rich living culture thrives and goes on forward to make it richer in culture. The origin of Assamese language and culture lies mainly in the Indo- Aryan culture. The total outcome of modern Assamese language and culture lies in the Persian of the Indo-Aryan culture and the language and culture of indigenous people of Assam, and its neighboring states. It has been further influenced by the language and culture of Shan ( Tai Ahom ) people. The linguistic devices assist the language meet the demands of culture and enable it to determine the course of the development of the vocabulary. The impact of one language on a particular language spreads by two ways i.e. by the direct ways and by the indirect ways. The direct way is generally established through the contact of the two persons in a direct way while the indirect way is established through the language, literature and culture only. In the context of the impact of Persian on Assamese language and culture, both the ways have been found applicable although the latter way i.e. the indirect has been increasing more in recent times. Generally some words have been borrowed in a particular language in order to fulfill the necessity. On the contrary some words have been borrowed which are regarded as superior and well developed with literature for which the origin terms have been intentionally replaced by the new terms. For example in the Assamese language it uses „haqq‟ instead of „Ucit‟, „ayana‟ instead of archi etc. From the linguistic point of view, the influence of Persian spreads on other Indian languages when it was the official or court language of those parts of the country where Muslim rule prevailed. To a large extent it became the intellectual lingua franca of those parts. Persian administrative and judicial terminologist, however took more lasting root in Indian languages even though in most cases, they became Indianised and took the form and accent of the language of their absorption.