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 higher amount, etc. More than 5.4 Crore taxpayers filed their ITR for FY 2018-19. These ITRs are assessed by an Income Tax officer under whose jurisdiction the assessee falls as per the income tax ward/circle.
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Who is an AO?
AO or Assessing Officer is a person 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.
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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.
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How to Find the AO Code for PAN Card?
To find the AO Code at the time of applying for a PAN card, follow the steps mentioned below:
- Visit NSDL’s PAN Portal to search the AO Code by clicking here
- Select the city of your residence
- A list of AO codes in your city will be displayed
- Select the appropriate AO code as per the details mentioned and click on the submit button
How to Know the Jurisdictional AO?
Follow the steps mentioned below to know the Assessing Officer under whose jurisdiction your ITR falls:
- Visit the Income Tax Department’s PAN Portal by clicking here
- Enter your PAN and registered mobile number and click on the “Continue” button
- An OTP is sent to the number mentioned in the above step. Enter the OTP and click on the “Validate” button
- Your Jurisdictional AO details will be displayed on the screen
Search AO Code for Top Cities in India
|Cities||Direct Link to Official Website|
|AO Code for Delhi||https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=DELHI|
|AO Code for Chennai||https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=CHENNAI|
|AO Code for Bangalore||https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=BANGALORE|
|AO Code for Hyderabad||https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=HYDERABAD|
|AO Code for Mumbai||https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=MUMBAI|
|AO Code for Kolkata||https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=KOLKATA|
|AO Code for PATNA||https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=PATNA|
|AO Code for Gurgaon||https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=GURGAON|
|AO Code for Ahmedabad||https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=AHMEDABAD|
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.
|Defence Arm||Description||Area Code||AO Type||Range Code||AO No.|
|Army||ITO WARD 4(3),GHQ,PNE||PNE||W||55||3|
|Air-Force||ITO WARD 42(2)||DEL||W||72||2|
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FAQs on AO Code for PAN Card
What is AO code for a student who is applying for a PAN card but does not have any source of income?
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.
How do I know the AO code and AO type for a PAN card application? Can I choose anyone listed for my state?
An AO Code is a combination of area code, ao type, ao no. 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 by clicking here.
How can I find my area code for a PAN?
You can find your area code in two ways:
- By contacting the Income Tax Department
- Checking online at the official NSDL portal here.
How can I change the AO code of my PAN card?
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.
What is an AO code for students?
AO Code is just an Assessing Officer Code, thus, there is no specific AO Code assigned to students.
What is the AO code for a non-employed person on a PAN card?
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.