AO Code for PAN, How to Find AO Code and Types

Any entity carrying out business or providing services and generating income in India has to file Income Tax Returns. To file ITR, one has to have a PAN card. PAN card is also required for carrying out other high-value transactions such as buying an immovable property, buying gold using cash for a higher amount, etc. ITRs that taxpayers file are assessed by an Income Tax officer under whose jurisdiction the assessee falls as per the income tax ward/circle. Each Assessing Officer has an AO code. Read on to find out key details relating to AO code for PAN card, its significance, components and more.

Who is an AO?

AO or Assessing Officer is appointed by the Income Tax Department to assess the filed Income Tax Returns. If the officer finds any discrepancy in the return filed, he has the authority to seek clarification from the assessee. Assessing Officers get appointed across the country and their jurisdiction is mentioned as per the income tax ward/circle.

When applicants apply for a PAN card online, they are asked to mention the AO code in the form. AO code is necessary for Income Tax assessment as it denotes the tax laws applicable for a person and under whose jurisdiction will the assessment be covered.

Resident Indians have to abide by different taxation laws whereas non-resident Indians have to follow different tax laws. Income Tax laws are different for defence personnel as well.

Thus, each category has a specific Assessing Officer based on the type of applicant. Hence, the AO code ensures that various individuals and companies are assessed as per their entity type and by appropriate Assessing Officers.

What is an AO Code?

AO code is the Assessing Officer’s code under whose jurisdiction the applicant’s ITR will fall. This code has to be mentioned in the form when applying for a PAN card. Such applicants have to provide the AO code in the application which can be obtained from the Income Tax Office.

Components of an AO Code

An AO Code consists of the following:

• Area Code
• AO Type
• Range Code
• AO Number

Area Code is the region in which the Assessing Officer has his jurisdiction

AO Type is the type of Assessing Officer such as Ward, Circle, Range or Commissioner

Range Code is the code of the range in which the Assessing Officer operates

AO Number is a specific number assigned to the Assessing Officer

AO Code for PAN Card

Applicants can find out their AO Code by visiting the Income Tax Office. Alternatively, AO Code can be found out online as well. It is worth mentioning that the AO Code for a specific PAN card holder may change in future as per the policy updation of the Income Tax Department. One can contact the local Income Tax Office to know the Assessing officer under whom the jurisdiction falls.

How to Find the AO Code for PAN Card?

Given below are the 3 methods to help you find your AO Code for PAN online:

To find the AO Code at the time of (before) applying for a PAN card, follow the steps mentioned below:

I. Know AO Code through NSDL Website

1. Visit NSDL’s PAN Portal to search the AO Code by clicking here
2. Select the city of your residence
3. A list of AO codes in your city will be displayed
4. Select the appropriate AO code as per the details mentioned and click on the submit button

II. Find AO Code through UTIITSL Website

1. Visit the UTIITSL website
2. Click on “Search for AO Code Details”listed under PAN Card Services
3. Select the suitable AO code type and click on “View Details”
4. Select the city name by choosing the appropriate alphabet
5. Choose from the list of AO codes and other details mentioned

If you already have a PAN card, you can verify/check your AO code by following the steps given below:

III. AO Code through Income Tax e-Filing Website

1. Visit https://incometaxindiaefiling.gov.in and login
2. Click on “Profile Settings”and then click on “My profile”
3. Click on “PAN Card” to view details like the Area Code, AO Type, Range Code, AO Number and Jurisdiction

How to Know the Jurisdictional AO?

Follow the steps mentioned below to know the Assessing Officer under whose jurisdiction your ITR falls:

1. Visit the Income Tax Department’s PAN Portal by clicking here
2. Enter your PAN and registered mobile number and click on the “Continue” button
3. An OTP is sent to the number mentioned in the above step. Enter the OTP and click on the “Validate” button
4. Your Jurisdictional AO details will be displayed on the screen

Search AO Code for Top Cities in India

AO Code Types

There are primarily four types of AO codes depending upon the type or the area in which the entity is operating. The tax implication for each type is different and thus different AOs are given the task of ITR assessment as per the type of assessee. The list of AO types are mentioned below:

International Taxation – Any entity applying for PAN card, be it a foreigner or a company not registered in India, will be covered in this category.

Non-International Taxation (Outside Mumbai) – This AO code will be applicable for those entities that are registered anywhere in India except Mumbai.

Non-International Taxation (Mumbai Region) – Applicants who live in Mumbai or companies registered in Mumbai are covered under this AO code.

Defence Personnel – This AO code is applicable for applicants who are members of the Indian Army or the Indian Air Force.

FAQs on AO Code for PAN Card

Q. What is my AO code if I am a student?
Ans. There is no AO Code for students. However, a student when applying for a PAN Card can leave the NSDL AO Code or UTI AO Code blank, it will be allocated on the basis of the postal code, and it can be checked once the PAN Card is received.

Q. How do I know the AO code and AO type for a PAN card application? Can I choose anyone listed for my state?
Ans. An AO code is a combination of area code, AO type, AO number, and range code. You need to provide the AO code while applying for a PAN card. You can choose the AO code by selecting the town/city in form.

Q. How can I change the AO code of my PAN card?
Ans. In case you change your residential address, your AO code also needs to be changed and you need to apply for a new AO code. To know how to change the AO code for your PAN card in detail, click here.

Q. What is the AO code for a non-employed person on a PAN card?
Ans. There is no specific AO code for a non-employed person on a PAN card. However, there’s an option where you can select a salary below a certain amount.

Q. What is default AO code?
Ans. The default AO code for each city is the highlighted record in that city. Some cities can have more than one default AO code for new assessees based on PIN code, types of assessee, region, etc. An applicant who does not know his/her Ward/Circle/Range/Commissioner details, can mention the default AO code of the city where he/she files/intends to file the TDS return