A comparison of two tapping practices (continuous tapping throughout the year and with annual tapping rest during February to April) with respect to 18 Hevea clones (viz. RRII 105, RRII118, RRII 203, RRIM 600, RRIM 605, PB 86, PB 235, PB 5/51, GT 1, Gl 1, RRIC 102, RRIC 105, RRII 208, RRII 5, PB 260, PB 310, PB 311 and PR 255) of varying yield potential was evaluated in Assam. The performance of these clones with respect to rubber yield, girth, dry rubber content (DRC) and tapping panel dryness (TPD) under two tapping practices during Regime I (non-cold season) and Regime II (cold season) were evaluated. Trend in yield was always higher in annual tapping rest (ATR) than in continuous tapping (CT) except in 3 clones (PB 260, PB 5/51 and PB 311). Among the clones evaluated, RRIM 600, RRII 203, RRII 208, PB 235, PB 310, RRII 118 and GT 1 yielded above average under both tapping practices indicating these clones were more efficient in yield potential under sub-tropical humid conditions of Assam.