Assam, who were all out for 344 in their first innings, reached 26 for no loss in their second essay at stumps on day three with Pallavkumar Das (15) and Kunal Saikia (11) on the crease.
Earlier, resuming on 52 for four, Kerala overnight batsman Amit Verma, who started the day on nine, went on to score 142 off 263 balls studded with 19 fours and four sixes, but none of the other batsmen could contribute significantly.
Brief scores:
Assam: 344 & 26 for no loss in 10 overs (Pallavkumar Das batting 15).
Kerala: 266 all out in 97.1 overs (Amit Verma 142, Sachin Baby 32; Pritam Das 4/74, J Syed Mohammad 3/56).