The Muslim United Liberation Tigers of Assam (MULTA) was founded sometime in 1996. MULTA is one among the 14 Islamist militant outfits operating in Assam. MULTA and the Muslim United Liberation Front of Assam (MULFA) are also said to be part of the All-Muslim United Liberation Forum of Assam (AMULFA). AMULFA was said to have been founded to coordinate subversive activities of Islamist terrorist elements in the Northeast.

Though its time of founding is not known, MULFA is believed to have taken shape at the behest of the Inter-Services Intelligence (ISI). Available reports have, thus far, not been able to home in on the names of the leadership of MULTA. The cadre strength of the outfit is not known either. A majority of MULTA cadres are reported to be drawn from the poorer sections of the Muslim population in the state and have no more than minimal formal education. The ISI had backed the formation of the AMULFA, of which MULTA and MULFA are members. The ISI is even providing training to these two outfits in the Sylhet district of Bangladesh under the command of one Rustom Ali, a former Pakistani Army officer.

MULTA seeks to mobilise the Muslim youth in Assam to 'fight' for the 'cause' of Muslims. The objective of the outfit is to wage jehad against India, to eventually set up a 'greater independent Islamistan' for the Muslims of Assam. The outfit has established both intra and inter-regional linkages. Reports suggest it has linkages with the National Socialist Council of Nagland - Isak Muivah (NSCN-IM). The NSCN-IM has allegedly provided training to MULTA cadres in the Jiribam jungles. MULTA is also said to be a constituent of the United Reformation Protest of India (URPI), another organisation that claims to be a platform for various Islamic terrorist outfits operating in the Northeast.

Dhubri district of Assam has witnessed the maximum number of incidents involving MULTA terrorists. Extortion from the local population in the areas it operates, abductions for ransom and the illegal arms manufacture and trade in them have been identified as the main activities of the outfit.