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The Permanent Account Number (PAN) is a unique 10-digit alphanumeric code assigned to taxpayers by the Income Tax Department. This number assists the government in tracking the monetary transactions made by taxpayers. Monitoring their transactions also assists the government in ensuring that no tax avoidance occurs in the country.

Every PAN card bearer is linked to the Assessing Officer via a 10-digit code that is entered into the PAN database. This code denotes the PAN’s jurisdiction, circle or ward, in-charge Commissioner, and so on. PAN jurisdiction may be accessed from a number of websites. Taxpayers are encouraged, however, to visit the official Income Tax Department website to determine their PAN jurisdiction.

It is critical to understand your PAN jurisdiction since it will give you detailed information on your Commissioner’s charge, Joint Commissioner’s range, Chief Commissioner’s area, and Assessing Officer’s designation and location. Once the PAN is submitted to the official website, the taxpayer receives all of his/her jurisdictional information.

Knowing one’s PAN jurisdiction also makes it easy to modify or relocate one’s permanent address and verify the status of one’s PAN card. The taxpayer’s PAN jurisdiction is with his or her jurisdictional Assessing Officer. As a result, when changing the permanent residence, the officer must be notified so that the PAN application may be evaluated further.

Know your PAN Jurisdiction and AO:

You can get your PAN jurisdiction and AO data without logging into the Income Tax site. The methods below demonstrate how to obtain your jurisdiction and AO information without logging in.

Step 1: Go to the Income Tax Department’s official website and navigate to the ‘Know Your Jurisdictional AO’ area.

Step 2: Enter your PAN and cellphone number and press the submit button.

Step 3: You will then get a one-time password through text message to your registered cellphone number. Fill out the form on the website. You’ll get three trials if you input the correct OTP.

Step 4: You’ll get the jurisdiction information for the associated PAN. You will receive your PAN card status, name, area code, AO type, Range code, AO number, jurisdiction, building the name of the income tax ward office, email ID of the income tax award office, and the name, area code, AO type, Range code, AO number.

The procedure for checking your PAN jurisdiction and AO Code by logging in to the portal is described on our AO Codes page.

Changes in PAN Jurisdiction:

Individuals can change their PAN jurisdiction in the following circumstances:

  1. When relocating or altering one’s permanent address.
  1. When a person is dissatisfied with the Assessing Officer of a jurisdiction area due to unprofessional behaviour or conduct.
Changing AO for Change in the Address: Changing AO
When an assessee moves or changes his or her residence, he or she must update the information on his or her returns. The taxpayer must make the necessary modifications in order to communicate with the IT department. The processes for changing the Assessing Officer owing to a change in your permanent address are as follows: In some cases, your present AO may be inefficient in carrying out his responsibilities and may exhibit unprofessional behaviour; in such cases, you may request a change in your AO. You can accomplish this by following the procedures outlined below:
Step 1: Submit an application to your existing AO, citing the cause for the AO change as an address change.

Step 2: Submit an application to the new AO requesting that he submit an application to the existing AO for his AO change.

Step 3: The existing AO must approve this application.

Step 4: The application is submitted to the Income Tax Commissioner once it has been accepted.

Step 5: Following commissioner approval, the AO is changed from the present AO to the AO from which the application procedure was begun.

If the current AO does not approve the application request, the PAN migration is not completed and the migration is stalled. Nothing the new AO can do will help the application get approved.

Send a comprehensive application to the Income Tax Ombudsman.

  • Provide all pertinent information, including your name, address, and the name of your Assessing Officer, as well as the reason why you are dissatisfied with his job.
  • The ombudsman must approve and sign your request.
  • Along with the letter, provide any necessary supporting papers.
  • The application is sent to the Income Tax Commissioner after it has been accepted.
  • With his permission, the current Assessing Officer is replaced by a new Assessing Officer.

How is an AO Assigned?

Assessing Officers are not allocated to you based on your personal information. They are allotted to you depending on your income tax ward or circle. Your IT ward/circle is decided by your geographic location as well as whether you are an individual, a non-individual, or an Indian citizen/NRI. These wards and circles are designed to make it easier and more efficient for the Income Tax department to evaluate taxpayers, collect taxes, investigate inconsistencies, issue refunds, and handle complaints.

The Assessing Officer for your ward may have any of the following titles:

  • Income Tax Officer
  • Deputy Commissioner
  • Assistant Commissioner
  • Additional Commissioner
  • Joint Commissioner

Jurisdiction Detail:

As previously said, it is critical to understand the Income Tax Ward or Income Tax Circle. These are the specifics that must be included while filing taxes. Apart from that, this information is necessary when applying for a new PAN. Income Tax Ward or Income Tax Circle information is provided to a certain individual.

Jurisdiction Details Assist in Different Ways:

When the Income Tax Department has to send you a notification, they utilize the address you provided together with your Jurisdictional Details. Knowing these data makes it easier for the Income Tax Department to contact you about relevant topics. Jurisdictional details reduce the possibility of inadvertent mix-ups.

  • Jurisdictional information is required for the e-filing of the income tax return.
  • Jurisdictional information may be requested while applying for a PAN.

In situations when there is a disagreement involving a specific jurisdiction, the Income Tax department appoints a jurisdictional officer to decide the issue.

AO Code

Area Code: The area in which the taxpayer’s jurisdiction is located is referred to as the Area Code.

AO Type: The AO type refers to the type of Assessing Officer assigned to a taxpayer. Ward and Circle are the two things that must be examined here. When a taxpayer earns more than Rs. 10 lakhs, he or she is classified as a “Circle” taxpayer. AO type is further subdivided into AO type C and AO type W based on the distinction of Circle and Ward.

Range Code: The term “Range Code” refers to the range of the taxpayer’s income.

AO Number: The AO number stands for Assessing Officer number. This number denotes the Assessing Office allocated to a certain ward or circle.

PAN Card Jurisdiction – FAQs

Q1. How to check the jurisdiction of PAN?

Go to the Pan Jurisdiction NSDL website and pay the required costs to update the address on your PAN Card. Following that, you apply to the current jurisdictional assessing officer for the transfer of your assessment records to the new A.O with jurisdiction over your case.

Q2. How to know your PAN AO?

Go to https://incometaxindiaefiling.gov.in and sign in. Step 2: As indicated below, click on ‘Profile Settings’ and then on ‘My profile.’ Step 3: When you click on ‘PAN Card,’ it will reveal all of the data, including the Area Code, AO Type, Range Code, AO Number, and Jurisdiction, as shown below.

Q3. What use does the jurisdiction AO code serve for people who already have a PAN card?

The Assessing Officer code assists in determining the jurisdiction in which the PAN cardholder resides.

Q4. How many different kinds of AO codes are there?

There are four major sorts of AO codes, which are used to identify individuals and businesses and link them to the relevant tax legislation.

Q5. Why is it required to transfer PAN while changing addresses?

This is required so that the new Assessing Officer may process the assessee’s return based on his new residence.

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