What Is AO Code For PAN Card?

Every PAN card applicant is required to enter the AO (Assessing Officer) code in the top right corner of the application form. The AO code for the PAN card consists of four elements: the area code, the range code, the AO number and the AO type. The importance of providing an AO code is strongly related to the income tax assessment. Scroll down to know more about AO code and its associated aspects.

AO Code for PAN Card?

The AO code denotes the Assessing Officer for an individual PAN card. In other words, this code indicates the tax jurisdiction under which the PAN card application would fall. Therefore, this AO code in a PAN card assists the Income Tax Department in assessing the taxpayer and what tax laws apply to that particular person. 

For instance, if the applicant is an individual, he/she would need to pay taxes as per specific rules, but if they happen to be an organisation, the tax slab rates may differ. Such dissimilarity can exist among citizens as well as different tax rules applicable to individuals based on their professions. Thus, to ensure that every individual and company are taxed as per the appropriate rule, it is imperative to mention the right AO code. 

Components of AO Code in PAN

The AO code consists of four components. This includes:

• Area Code: This indicates the region of jurisdiction and is represented by 3 letters.
• Range Code: It helps to locate the ward or circle of the PAN card holder’s permanent address. 
• AO Type: It mentions the category of the applicant. It can be an organisation, individual, defence personnel or non-resident. 
• AO Number: A unique number assigned to the Assessing Officer. 

Types of AO Codes for PAN

There are mainly 4 types of AO codes that are intended to identify a company or an individual:

• International Taxation: This applies to businesses and persons who are not established in India but are seeking a PAN card.
• Non-International Taxation (Mumbai): This AO code applies to people or businesses who reside or are incorporated in Mumbai.
• Non-International Taxation (Outside Mumbai): This applies to individuals or businesses based in India but located in other states except Mumbai. 
• Defence Personnel: This applies to an individual who is a member of the Indian Army or Air Force.

How AO Code for PAN is Determined?

AO code for a PAN card is determined depending on the applicant's address and the Income Tax assessing officer's jurisdiction. AO code is determined based on the following conditions:

• If you are an individual having sources of income other than salary, then your AO code will depend on your home address.
• If you are an individual taxpayer solely dependent on the income that comes from your salary or a combination of salary and business earnings, then your AO code will be as per your official address.
• If you are a HUF, LLP, partnership firm, trust, body of individuals, etc., then your AO code will be as per your office address.
• If you an army personnel, then your AO code will be as follows:

• If you an air-force personnel, then your AO code will be as follows:

AO Code for Top Cities in India

Here is the list of links to AO codes for top Indian cities:

How To Find AO Code for PAN Card Online?

Finding the AO code for your PAN does not involve any complicated procedure. You can check it in various ways. All you need to do is follow the steps below:

Through NSDL Website

Here is the step-by-step guide to checking AO Code for a PAN card through NSDL:

Step 1: Visit the NSDL website.

Step 2: Scroll down and click on the suitable alphabet to search for your city.

Step 3: This will redirect you to a new page enlisting different city names. Now, click on the city you belong to.

Step 4: A new page will appear on the screen where you can check the area code, range code, AO number and AO type.

Through UTIITSL Website

Here is the step-by-step guide to checking AO Code for a PAN card through UTIITSL:

Step  1: Visit the UTIITSL website.

Step  2: Click on the 'PAN Card Services' option and select 'Search for AO Code Details'. 

Step  3: Read the guidelines, choose the AO code type and click on 'View Details'. 

Step  4: Choose the city name by selecting the respective alphabet from the drop-down list. 

Step  5: Select from the city. The AO code details will be displayed on the screen. 

Through Income Tax Portal

If you are a PAN card holder and want to know your PAN AO code, then take a look at the steps below to do an AO code search: 

Step 1: Visit the Income Tax e-filing website.

Step 2: Click on the ‘Know Your AO’ option under the ‘Quick Links’ heading.

Step 3: Enter your PAN and mobile number and click ‘Continue’.

Step 4: Enter the OTP received on your mobile number and click ‘Validate’.

The Jurisdictional Assessing Officer Details, including the area code, range code, AO number and AO type, along with PAN card status will be displayed. 

How to Migrate PAN Card AO Code?

You can migrate your AO code when you change your residence or office by following the below steps:  

Step 1: Write an application to your current AO stating the reason for the change as an address change.

Step 2: Write an application to the new AO requesting that he/she apply to the existing AO for the change.

Step 3: The current AO must approve the application. 

Step 4: Once the application is approved, it will be forwarded to the Income Tax Commissioner.

Step 5: After the Commissioner provides approval, the AO is changed.

Final Word

The AO code for PAN card is a crucial detail that consists of a unique combination of Area code, AO Type, Range Code, and AO Number. These codes provide information to the relevant tax authorities about tax rules that apply to an individual belonging to a specific jurisdiction. You can know your AO code by searching for it online or by contacting your local income tax office.