Know Your PAN Card Jurisdiction

The Permanent Account Number (PAN) card is an important document for every Indian taxpayer and serves as a unique identifier for businesses, individuals, and entities. The Income Tax Department issues PAN cards, which allow the government to track financial transactions and assess income tax payments. 

Continue reading this article to familiarise yourself with PAN card jurisdiction, its importance, features, and more.

What is PAN Jurisdiction?

Every PAN cardholder is assigned an Assessing Officer (AO), i.e., an income tax officer in charge of assessing tax returns within a predefined region called a PAN jurisdiction or tax jurisdiction. PAN cards come with a 10-digit AO code showcasing the cardholder’s tax jurisdiction. A person's PAN jurisdiction depends on their source of income and address. 

Why is PAN Jurisdiction Detail Important?

Let us explore the importance of PAN jurisdiction in detail:

• Detailed information on a PAN jurisdiction helps facilitate communication with the Income Tax Department. All relevant information is shared with the jurisdictional AO for contacting taxpayers about their income tax-related matters.
• Knowing PAN jurisdiction details is necessary when filing income tax returns electronically. This simplifies the entire tax filing process.
• Providing jurisdictional information is crucial when applying for a PAN, as this ensures proper monitoring of your tax records.
• If there are issues relating to tax filing, such as concerns such as the rectification of returns, issue of refunds, etc., taxpayers can write to their AO to resolve matters effectively and quickly.

Know Your PAN Jurisdiction and AO

The official Income Tax website can provide you with detailed information about your AO data and PAN jurisdiction. Follow the below step-by-step method to know how to get your PAN jurisdiction and AO:

Step 1: Visit the official Income Tax e-filing portal and click on ‘Know Your AO’ in the ‘Quick Links’ section. 

Step 2: Provide your contact number and PAN, and click on the ‘Continue’ button.

Step 3: A one-time password will be sent to your registered contact number. You need to fill out this OTP and click ‘Validate’. 

Step 4: You will now get your relevant details relating to name, AO type, area code, PAN card status, AO number, building name, taxpayer jurisdiction and the respective email ID of the income tax ward office.

Who is an Assessing Officer?

An Assessing Officer (AO) is an officer who is responsible for reviewing and assessing all income tax returns submitted in a locality. If any disparity is noticed in these filed returns, the AO notifies the respective taxpayer and asks for an explanation. AOs come from different regions and are assigned to specific jurisdictions.

How is an AO Assigned?

Assessing Officers (AOs) are assigned based on your specific geographic location and income level, irrespective of whether you are an individual, organisation, non-individual, NRI or resident Indian. The Income Tax Department has created several wards/ circles based on the defined jurisdiction for effectively administrating income tax services. An AO is assigned to each circle/ ward.

Any one of the following persons can be assigned to the Assessing Officer (AO) of your ward:

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

How to Know Your Jurisdictional Assessing Officer?

Understanding and knowing about the local jurisdictional Assessing Officer (AO) is crucial for any correspondence from and to the income tax department by a taxpayer. 

Follow the below steps to find out your Assessing Officer:

Method 1: Without Logging into the Income Tax Website

Step 1: Go to the homepage of the Income Tax e-filing portal. 

Step 2: Click on ‘Know Your AO’ in the ‘Quick Links’ section to determine your income tax circle or ward.

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

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

Step 5: The AO details will be displayed.

Method 2: By Logging into the Income Tax Website

Step 1: Navigate to the Income Tax e-filing portal and log into the account by providing your PAN number and password.

Step 2: Go to the ‘Profile Settings’ and click on ‘My Profile’.

Step 3: Click on the ‘Jurisdiction Details’ option available on the left-hand column of the page. 

Step 4: Here, you will find the information regarding your jurisdictional AO.

Reasons to Know Your PAN Jurisdiction AO

Here are the most notable reasons to know your PAN jurisdiction AO:

• Obtaining Your PAN Card

Your AO plays a vital role in the issuance of your PAN card. Gaining a proper understanding of your AO assists in tracking the progress of your PAN card application.

• Resolution of Problems

An AO handles any taxpayer-related issues within their jurisdiction. Knowing your AO allows you to reach out to them for proper assistance and get quick solutions to tax problems.

• Assessing Income and Tax Calculation

An AO responsibly evaluates your income and determines your tax liability. Knowing your AO is important if you have any queries or concerns relating to their tax assessment. 

• Collection of Taxes

AOs are responsible for collecting taxes efficiently. If there are any issues or concerns about tax-related payments, reach out to your AO without hesitation.

• Tax Refunds

If you expect a tax refund, the AO is the person you must contact to find out its status. Thus, an AO can help resolve queries regarding the status of tax refunds.

• Income Tax Returns (ITR)

Evaluation of income tax returns comes under the responsibility of an AO. When you face any issues relating to ITR or have any queries, knowing your AO can ease the process

• Resolution of Problems

AOs are responsible for handling any taxpayer issues within their jurisdiction. They are the key persons you must reach out to solve tax-related problems, including assessments, notices, penalties, rectifications, and more.

• ITR Mismatch

If you find any mismatch or discrepancies in your ITR, your AO might warn you by sending notices. Thus, properly communicating with AO can help clarify things with ease.

• Penalties

AOs have the power to levy or waive fines and penalties. Thus, to address any penalty-related matters, reach out to your local AO via mail or phone. 

Changes in PAN Jurisdiction

You may want to change your AO when you change your permanent residential address. In such a case, you can change your PAN jurisdiction online or offline.

Here is the detailed process to change PAN jurisdiction online:

• Go to the Protean portal.
• Scroll below and click on ‘Apply Now’ under the heading ‘Change / Correction in PAN Data’.
• Provide all relevant personal-related information. Tick the address column under the ‘Contact & other details’ and enter your new address. 
• Upload the necessary document, make the required payment and click on the ‘Submit’ button.

Following the above process lets you change your PAN jurisdiction. This process usually takes around 15 days to issue a PAN card with a new address and changed AO code. 

Here is the detailed process to change PAN jurisdiction offline:

• Write an application to the current AO to change your AO due to a change in your address.
• Write an application requesting the new AO to apply to the existing AO for a change.
• Once the current AO approves the application, it will be forwarded to the Income Tax Commissioner.
• After the Commissioner approves the application, the AO will be changed.

Knowing the PAN jurisdiction details is an important thing that every PAN cardholder must remember to do. These details help the Income Tax Department communicate with taxpayers regarding notifications and orders. Additionally, familiarising yourself with this information assists in an easy e-filing procedure for income tax returns. 

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