When you change your permanent address or move out of one state to work or set up your business in another state, you have to update your address in all government documents such as Aadhaar card, driving license, voter ID card, ration card, etc. Updating address in PAN is not required as it is automatically pulled from UIDAI’s portal if PAN is linked with Aadhaar. However, you might have to get your PAN migrated and ensure that your AO is updated as per your new permanent address.
What is meant by Migration of PAN?
When a PAN card holder moves out of one state to another, he needs to get his Assessing officer changed as per his new address. An Assessing Officer analyses the taxes payable for all PAN registered under his jurisdiction. In case of disputes, the assessee has to visit the AO’s office and provide documents to resolve the disputes. Thus, for the convenience of assessees, the Income Tax Department provides the facility to get the AO changed.
The process of migrating from the existing AO to a new AO, under whose jurisdiction your new permanent address falls, is called PAN card migration. It enables the new AO to process Income Tax Returns (ITR) filed by the assessee as per the new address.
Why is it necessary to migrate PAN when changing a residential address?
When you change your residential address, it becomes quite difficult for you to communicate with the assessing officer in case of disputes. Also, it becomes tedious for the AO to assess your tax details as he might not get all the information related to you quite easily. Thus, you should get your PAN migrated under that AO under whose jurisdiction your address falls.
There is also an option to change your AO in case you believe the behaviour of your AO is unprofessional or he is not efficient in discharging his duties.
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How to change the Assessing Officer after changing the residential address?
The following procedure has to be followed in order to change the Assessing Officer on account of change in permanent address:
- An application has to be sent to the present AO to migrate your PAN to the new AO
- An application has to be sent to the destination (new) AO to the present AO for this change
- The source AO (current) has to accept the transfer request
- If the source AO accepts the request, the application is forwarded to the present Income Tax Commissioner for his confirmation
- Once approved, the PAN is migrated to the destination AO’s jurisdiction
- In case the source AO does not approve the request, the migration is stuck and the destination O can do nothing with regards to the application
Can one migrate his/her PAN without getting the transfer request accepted by the current Assessing Officer?
Yes, an assessee can migrate his PAN from the current AO to a new AO on grounds that his behaviour is not professional or he is not discharging his duties effectively or delaying the process.
How to change the Assessing Officer if the applicant is not happy with his/ her behaviour?
In case you are not happy with the behaviour of the Assessing Officer or think that he is not discharging his duties efficiently, you can request for changing your AO. Follow the steps mentioned below to change your AO on grounds of his behaviour:
- Write a letter to the ombudsman mentioning your complete details in the application
- Mention your concerns specifically and why you want to get your AO changed
- In case the ombudsman finds your request credible enough, he will sign the application and your application is forwarded to the Income Tax Commissioner
- On his approval, your Assessing Officer is changed and the jurisdiction of your PAN is migrated to a new AO
How to update details in PAN card?
In case you want to update details in your PAN, you have to follow the simple steps mentioned below:
- Visit NSDL’s Portal at https://www.tin-nsdl.com
- Click on “PAN” option in the “Services” section
- Click on “Apply” in the “Changes/Correction in PAN Data”
- Fill the form completely and make the payment online
- Your form will be submitted successfully
- An acknowledgement receipt will be provided containing the URN (Update Request Number) which can be used to check the status of your application
- Once approved, your PAN card will be delivered to your new address
- The Income Tax Department will update your new Assessing Officer in its database
How will the applicant come to know that the PAN has been migrated to the new AO?
Follow these steps to find whether your PAN has been migrated to a new AO or not:
- Visit incometaxindiaefiling.gov.in
- Click on “Know Your TAN/AO”
- Enter your PAN and mobile number
- An OTP is sent to the mobile number linked with IT Department
- Enter this OTP and click on “Validate”
- Your AO details are displayed on the screen
How does an applicant know the jurisdiction of his/her new Assessing Officer?
The jurisdiction of an AO can be seen on the NSDL Portal. The following steps have to be followed:
- Select the letter of Your District’s name
- Click on your city’s name
- All details of your AO can be seen on the website
For defence personnel, PAN is allotted as per the posting or current office address. However, once the assessee retires, he has to get the AO transferred to the jurisdictional AO in the applicant’s hometown or the state where he settles after retirement.