Permanent Account Number (PAN) is a unique alphanumeric code that has 10 characters. This identification is provided by the Income Tax Department of India. It is primarily issued to monitor monetary transactions in order to restrict tax evasion effectively.
Learn More About PAN Jurisdiction:
- What is PAN Jurisdiction?
- How Is an AO Assigned?
- Why You Should Know Your PAN Jurisdiction and Assessing Officer
- How to Know Your PAN Jurisdiction and AO Code
- How to Change Your Assessing Officer When Your Address Has Changed
- How to Change Your Assessing Officer When You Are Not Happy with Their Behaviour
What is PAN Jurisdiction?
Every PAN card is connected to an AO Code that has 10 digits in the PAN database. This unique code denotes the PAN holder's jurisdiction and this, in turn, shows the Commissioner's Charge, Chief Commissioner Region, Joint Commissioner Range, and the place and designation of the Assessing Officer (AO).
Each PAN holder is assigned with a separate range depending on his or her source of income and geographical details. Each of these ranges will be divided into multiple units and these units are known as circles or wards.
Your ward will be determined according to the income that you declare for which there is a limit. If you declare lesser than the specific limit, you will be given a sub-jurisdiction. If you declare above a specific limit, you will be included in a certain circle.
Please note that if you change your residential area, your AO code can also change. In order to modifyyour AO code, you will need to apply to a new AO.
How to Know Your PAN Jurisdiction and AO Code
You can find your PAN jurisdiction and AO details either without logging into the Income Tax portal or by logging in. The steps below show how to get your jurisdiction and AO details without logging in.
Step 1: Go to the official website of Income Tax Department and to the 'Know Your Jurisdictional AO' section on the site.
Step 2: Enter your PAN and mobile number and submit.
Step 3: You will then get a one-time password on your registered mobile number. Enter it on the webpage. You'll get 3 trials for entering the right OTP.
Step 4: You will arrive at the jurisdiction details for the corresponding PAN. You will get the name, area code, AO type, range code, AO number, jurisdiction, building name of the income tax ward office, email ID of the income tax award office, and thestatus of your PANcard.
The method to check your PAN jurisdiction and AO Code by logging in to the portal can be found on our detailed page on AO Codes.
How to Change Your PAN Jurisdiction
You will be required to change your PAN jurisdiction when you change your residential address or jurisdiction or when you are not satisfied with your current Assessing Officer.
How to Change Your Assessing Officer When Your Address Has Changed
When you move to a new house in a different area, you will need to change your details as you will have to file your tax returns. You will also need to change it so that you can have accurate communication with the Income Tax Department on time.
For example, if you have moved from one city to another, you will have to intimate the current jurisdictional tax officer by writing a letter. In some cases, the jurisdiction will get modified without making any request. Here are the steps to change your AO by changing your address in PAN:
Step 1: Visit NSDL site and go to https://tin.tin.nsdl.com/pan2/servlet/NewPanCorrectDSC.
Step 2: Fill all the relevant parts of the form and upload the supporting documents and photograph.
Step 3: Submit the form and make the necessary payment.
Step 4: Save and print the acknowledgement you receive at the end of the PAN correction/change form submission.
Step 5: Sign the acknowledgment, glue on photographs, and sign on one of the photos as well.
Step 6: Send this acknowledgement along with supporting documents to NSDL by post within 15 days of online application.
Important: Read the guidelines on the NSDL website before you fill the form, to ensure that you make no mistake. Also check our page on how to change address in PAN for detailed steps.
With this request, your assessment records will be moved from your current jurisdictional assessing officer to your new jurisdictional assessing officer. You will need to write a letter for this request and get it acknowledged. You will need to give this acknowledged letter to the new assessing officer. In the letter, you will have to mention your name, PAN, your current A.O. Circle or Ward, your new A.O. Circle or Ward, and the reason for the transfer of your assessment records and legal documents.
How to Change Your Assessing Officer When You Are Not Happy with Their Behaviour
If you think that your Assessing Officer is not behaving professionally or not executing his or her duties efficiently, then you can request to change your officer. You can follow these guidelines to get your jurisdiction changed:
- Write a detailed letter and furnish it to the Ombudsman.
- You and the authorised representative will have to sign the letter.
- In the letter, give clear details such as your name, address, the name of the officer you are complaining against, and the reason for your grievance against him or her.
- Furnish the relevant supporting documents.
How Is an AO Assigned?
Assessing Officers are not assigned based on your personal details. They are assigned based on the Income Tax ward or circle that you belong to. Your I-T ward/circle is determined based on your geographical location and whether you are an individual/non-individual or an Indian citizen/NRI. These wards and circles are created in order to make it easy and more effective for the Income Tax department to assess taxpayers, collect tax, review discrepancies, issue refunds, and deal with complaints.
Your ward's Assessing Officer may hold any of the following titles:
- Income Tax Officer
- Deputy Commissioner
- Assistant Commissioner
- Additional Commissioner
- Joint Commissioner
Why You Should Know Your PAN Jurisdiction and Assessing Officer
The Assessing Officer has several responsibilities, including but not limited to the following:
- Issuing your PAN Card
- Assessing your income and calculating the tax owed by you
- Ensuring taxes are being collected
- Evaluating your Income Tax Returns (ITR)
- Issuing tax refunds
- Sending notices if any discrepancy is found in ITRs
- Providing solutions to the complaints of taxpayers in their jursidiction
The AO also has the power to impose penalties or waive them off. Each Income Tax ward or circle has one or more designated AOs. Knowing your PAN jurisdiction and AO is useful when you want to visit them in person or send a snail mail, instead of sending an email. You may want to contact the AO to talk about a notice sent to you, give a clarification to the notice, raise a dispute about a notice, or make a complaint about any part of the Income Tax process.
You can know your PAN AO jurisdiction if you have a valid PAN. You can find out your income tax ward number or AO Code by enteringyour PAN details. You may have to furnish these jurisdiction details when you want to file your income tax returns.
FAQs on PAN Card Jurisdiction
- What is the use of the jurisdiction AO code for those who already own a PAN card?
The jurisdiction Assessing Officer code helps in identifying the jurisdiction under which the PAN cardholder falls in.
- How many elements make up an AO code?
The AO code is made up of 4 elements. They are:
- Area Code
- AO Type
- Range Type
- AO Number
- How many types of AO codes are there?
There are four main types of AO codes which are meant to identify the individual/company and to associate them with the appropriate tax laws.
- What is meant by migration of PAN?
Migration of PAN means getting one's PAN migrated to the new Assessing Officer.
- Why is it necessary to migrate PAN when changing residential address?
This is necessary because it enables the new Assessing Officer to process the return filed by the assessee as per his new address.
- How do I know the jurisdiction of my new Assessing Officer?
The jurisdiction of the new Assessing Officer can be viewed by visiting www.incometaxindia.gov.in. After visiting the website, you need to click on 'Field Offices' wherein the designation and contact numbers of all the Assessing Officers can be found.
- Can I migrate my PAN without getting my transfer request accepted by the current Assessing Officer?
No, you can't do that. This is because until and unless the current Assessing Officer accepts the request, the application can't reach the source Commissioner of Income Tax for his/her confirmation.
- How will I come to know that my PAN has been migrated to the new AO?
To know the current status of the jurisdictional AO of the PAN, you need to visit www.incometaxindiaefiling.gov.in and select 'Know Your AO'.
- Can I change my Assessing Officer on account of his/her behaviour?
Yes, you can request to change your Assessing officer if you are not satisfied with the behaviour.
- What denotes PAN holders' jurisdiction?
The 10-digit alphanumeric number which is contained in the PAN card is connected to an assessing officer code in the PAN database. The code of the assessing officer to which the PAN number of the individual is connected denotes the PAN holders' jurisdiction.
- What does the code of the assessing officer reflect?
The code shows the Commissioner's charge, Chief Commissioner's region, the range of the Joint Commissioner along with the place and designation of the Assessing Officer.
- Do all PAN holders fall in the same range?
No, they don't fall in the same range.
- On what basis are the PAN holders assigned to separate range?
Each PAN holder is assigned a separate range based on their source of income as well as geographical details.
- Do AO codes keep on changing?
The AO code changes only when the PAN cardholder changes his/her residential area. It also changes if you request to change the AO.
List Of Pan Card Office in India 2018