Know Your PAN Jurisdiction

Introduction

Understanding your PAN jurisdiction is crucial for managing your tax affairs efficiently. Each Assessing Officer (AO) links to a PAN card holder through a unique 10-digit code. This code is part of the PAN database and indicates the PAN jurisdiction, including the circle or ward, the in-charge Commissioner, and other relevant details. You can easily access your PAN jurisdiction information through the official Income Tax Department website.

Importance of Knowing Your PAN Jurisdiction

PAN jurisdiction details are essential for several reasons:

1. Efficient Communication: The Income Tax Department uses your jurisdictional details to contact you regarding important matters related to your taxes.
2. Income Tax Return (ITR) Filing: You need jurisdictional information when e-filing your income tax return.
3. PAN Application: You may need to provide jurisdictional information when applying for a PAN card.
4. Dispute Resolution: In case of disputes involving a specific jurisdiction, the authorities appoint a jurisdictional officer to resolve the issue.

Knowing your PAN jurisdiction ensures that you handle your tax-related matters efficiently and accurately.

How to Know Your PAN Jurisdiction and AO

You can easily find your PAN jurisdiction and AO details online. Follow these steps:

1. Visit the Official Website: Go to the Income Tax Department’s official website and navigate to the ‘Know Your Jurisdictional AO’ section.
2. Enter PAN and Mobile Number: Input your PAN and mobile number, then click the submit button.
3. OTP Verification: You will receive a one-time password (OTP) on your registered mobile number. Enter the OTP on the website.
4. View Jurisdiction Details: Once verified, you will see your jurisdiction details, including your PAN card status, name, area code, AO type, Range code, AO number, jurisdiction location, and the email ID of the income tax ward office.

If you log in to the portal, you can find your PAN jurisdiction and AO code by following the instructions provided on the AO Codes page.

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Who is an Assessing Officer (AO)?

An Assessing Officer (AO) is responsible for evaluating income tax returns filed by taxpayers. If the AO identifies any discrepancies in the returns, they can issue a notice to the taxpayer requesting clarification. The system assigns Assessing Officers based on income tax wards or circles, determined by the taxpayer’s geographic location and status (individual, non-individual, Indian citizen, or NRI).

How does the system assign an AO?

The system allocates Assessing Officers based on your income tax ward or circle, which depends on your geographic location and taxpayer status, rather than personal information. The AO may hold various titles, including:

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

These titles correspond to different levels of responsibility within the Income Tax Department.

How to Know Your Jurisdictional Assessing Officer (AO)?

There are two methods to determine your Assessing Officer:

Method 1:

1. Access the Income Tax Website: Visit the Income Tax e-filing portal and log in using your PAN and registered mobile number.
2. Submit OTP: After entering the details, click the “Submit” button to receive an OTP on your registered mobile number.
3. View Jurisdiction Details: Enter the OTP to confirm the process, and the system will direct you to a page where you can view your jurisdiction details, including your AO’s location and contact information.

Method 2:

1. Log in to the Portal: Return to the e-filing portal and log in using your PAN, password, and captcha code.
2. Navigate to Profile Settings: Go to the “Profile Settings” page and select the “My Profile” option to view your contact details.
3. Check PAN Details: Click on the “PAN Details” option to see your jurisdiction information and income tax ward or circle.

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Reasons to Know Your PAN Jurisdiction and AO

Knowing your PAN jurisdiction and Assessing Officer is essential for several reasons:

1. PAN Card Issuance: The AO is responsible for issuing your PAN card.
2. Income Assessment: The AO assesses your income and calculates your tax liability.
3. Problem Resolution: The AO addresses taxpayer issues within their jurisdiction.
4. Tax Collection: Ensuring timely and accurate tax collection is part of the AO’s duties.
5. ITR Assessment: The AO assesses your Income Tax Returns (ITR) and issues tax refunds.
6. Discrepancy Notices: If there are discrepancies in your ITRs, the AO will send you notices.
7. Penalty Enforcement: The AO has the authority to impose or waive penalties.

Knowing your PAN jurisdiction and AO can be particularly helpful if you need to visit them in person or send a letter instead of an email. You might need to contact your AO to discuss a notice, clarify a notice, dispute a notice, or lodge a complaint.

Changes in PAN Jurisdiction

There are certain situations where individuals may need to change their PAN jurisdiction:

• Relocating or Changing Address: If you move to a new location, you may need to update your PAN jurisdiction.
• Dissatisfaction with AO: If you are unhappy with the conduct of your current AO, you may request a jurisdiction change.

Changing AO for Change in the Address

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:

• Step 1: Apply for 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.

Changing AO

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:

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.

Conclusion

Understanding your PAN jurisdiction is crucial for managing your tax-related matters efficiently. Whether you need to file your ITR, resolve disputes, or simply stay informed about your tax obligations, knowing your jurisdiction and Assessing Officer can make the process smoother and more effective. By following the steps outlined in this guide, you can easily access your PAN jurisdiction details and ensure that your tax affairs are in order.