The tax assessment year has just got over, and as soon as our Form 16s are out, we will begin the income tax return filing. To file the income tax returns, we may not need to know our Income Tax Jurisdiction, but it is better to be aware of the details in order to deal with any tax-related dispute in the future.
Also, it is likely that your jurisdiction has changed, because of the reorganisation in the Income Tax Department in 2013. This reorganisation was aimed at ensuring a uniform structure, standard hierarchy and communication channel, easier resolution of tax-related disputes, improving tax revenue, and better control over tax-related frauds.
How to check your Income Tax Jurisdiction?
Know your income tax jurisdiction is quite easy.
- You need to visit the Income Tax e-filing portal.
- On the left side of the home page there is a ‘Services’ tab.
- Under the Services tab you will find ‘Know your jurisdictional A.O.’ Click on that.
- You will be redirected to a page where you need to input your PAN and the Captcha code.
- Once you submit the details, your jurisdictional details will be displayed on the screen.
What do your Jurisdiction details mean?
The jurisdictional details displayed on the screen can be confusing. The details will show your name, middle name and surname first. Let us try to understand the other components:
- Area code: This indicates the area which your jurisdiction is located in. For example, KAR means Karnataka.
- AO Type: This indicates the type of Assessing Officer (AO). If it says AO Type C, it means you fall under a ‘Circle’, and AO Type W means ‘Ward’. Usually, if your income is Rs. 10 lakh or more, you fall under Circle.
- Range Code: The range code indicates the Income Tax Range that you come under.
- AO Number: This number stands for the Assessing Officer who is assigned to the particular ward(s) you belong to.
- Jurisdiction: The ward under which your PAN comes, corresponding to the municipality/town panchayat/municipal corporation ward numbers, is the jurisdiction that you can take your tax disputes to.
The jurisdiction details will also give you the building name of the Assessing Officer and the email id. If there are tax disputes that need to be resolved in person, these details will allow you to contact the right officer in the correct location.