The abbreviation AO stands for Assessing Officer. AO Code consists of four elements Area Code, AO Type, Range Code, and AO Number. AO Code is meant to identify the tax jurisdiction that the applicant will fall under.
When someone applies for a new PAN Card, one part of the application asks them to enter an AO Code. It is asked for right at the top of the PAN application form.
The importance of an AO Code and determining the jurisdiction is directly linked to taxation, since these codes tell the appropriate authorities what tax laws apply to a person.
If the person is a resident of this country, they might have to pay taxes as per one set of rules, but if they happen to be a company then the tax slabs and rules may be different. Such differences can exist between citizens too since the AO Code for those serving in the Army or the Air Force will be different. Thus, the right area Code is essential to ensure that individuals and companies are taxed according to the appropriate rules.
There are officers assigned to each area to assess the taxation of the people in that areas. It is these officers who are identified by AO Codes. A look at the table for the AO code, on Form 49A for new PAN Card, will show that it is formed through the combination of multiple elements. There are 4 elements that make up an AO Code. They are:
There are four main types of AO Codes and they are meant to identify the individual/company and the associate them with the appropriate tax laws. Here's a brief look at them:
Knowing your AO Code is not mandatory, but nevertheless, it is good to know it. We hope that we have been able to educate you everything you need to know about these codes.
The following are the three methods which help you in finding your AO Code for PAN online:
Let us have a look at the steps to know the AO Code through the NSDL website:
Step 1 - Firstly, you need to visit the PAN Portal of NSDL to search AO Code
Step 2 - Choose your residence city.
Step 3 - Once you have clicked on your residence city, a list of AO Codes present in your city will be displayed in the portal.
Step 4 - Choose the preferred AO Code based on the details mentioned.
Step 5 - Finally, click on the ‘Submit’ button.
The following are the steps to find the AO Code through the UTIITSL website:
Step 1 - First, go to the UTIITSL website.
Step 2 - Under the ‘PAN Card Services’, click on ‘Search for AO Code Details’.
Step 3 - Choose the appropriate AO code type and then click on ‘View Details’.
Step 4 - Next, choose the city name by selecting the suitable alphabet.
Step 5 - Finally, select from the AO Codes list and other information provided.
The following are the steps to find the AO Code through the Income Tax e-Filing website:
Step 1 - Visit the Income Tax India e-filing website
Step 2 - Click on the ‘Profile Settings’ and go to ‘My Profile.
Step 3 - Finally, click on ‘PAN Card’ to check details such as the Area Code, AO Type, AO Number, Range Code, and Jurisdiction.
The following are the steps to find the Jurisdictional AO whose jurisdiction your ITR falls:
Step 1 - Go to the PAN portal of Income Tax Department .
Step 2 - Enter your registered mobile number and PAN number and click on ‘Continue’.
Step 3 - You will receive a One Time Password (OTP) on your mobile.
Step 4 - Enter the OTP and click on the ‘Validate’ button.
Step 5 - You will be able to view the details of Jurisdictional AO on the screen.
In order to migrate your AO Code, you must perform the following steps:
Step 1 - Search your AO Code in the jurisdiction of your area.
Step 2 - Find the AO Code of your jurisdiction by visiting the Income Tax Department website.
Step 3 - Click on the ‘Field Offices’ option.
Step 4 - Make an application to shift your AO Code.
Step 5 - After submitting your request, the source AO officer will approve it.
Step 6 - Go to the ‘know your jurisdiction AO’ section on the Income Tax Department website to track the jurisdiction's current status.
Top Cities in India | Related Link |
Bangalore | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=BANGALORE&display=N |
Delhi | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=DELHI&display=N |
Hyderabad | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=HYDERABAD&display=N |
Mumbai | https://tin.tin.nsdl.com/pan2/servlet/AOSearch?city=MUMBAI&display= |
Chennai | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=CHENNAI&display=N |
Pune | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=PUNE&display=&Category= |
Ahmedabad | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=AHMEDABAD&display=&Category= |
Surat | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=SURAT&display=&Category= |
Kolkata | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=KOLKATA&display=&Category= |
Jaipur | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=JAIPUR&display=&Category= |
Lucknow | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=LUCKNOW&display=&Category= |
Vadodara | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=VADODARA&display=&Category= |
Visakhapatnam | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=VISHAKHAPATNAM&display=&Category= |
Bhopal | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=BHOPAL&display=N&Category= |
Agra | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=AGRA&display=&Category= |
Nagpur | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=NAGPUR&display=&Category= |
Amritsar | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=AMRITSAR&display=&Category= |
Patna | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=PATNA&display=&Category= |
Coimbatore | https://tin.tin.nsdl.com/pan/servlet/AOSearch?city=COIMBATORE&display=&Category= |
Your AO Code is determined based on your address and what type of taxpayer you are. These criteria are divided into two: Individual and Non-individuals. Here are the conditions:
Description | ITO WARD 4(3), GHQ, PNE |
Area Code | PNE |
AO Type | W |
Range Code | 55 |
AO No. | 3 |
Description | ITO WARD 42(2) |
Area Code | DEL |
AO Type | W |
Range Code | 72 |
AO No. | 2 |
Now that you know the important things about AO Codes, here are some other points you might like to know.
There is no AO Code for students.
No specific AO Code is assigned to a non-employed person on a PAN Card. However, the applicant will have an option to choose a salary below a certain amount.
The highlighted record in each city is the default AO Code for that city. Depending on the PIN code, the type of assessee, the region, etc., some cities may have multiple default AO Codes for new assessees. The default AO Code of the city in which the applicant files or intends to file the TDS return may be mentioned by an applicant who is unaware of their Ward, Circle, Range, or Commissioner details.
In case you change your residential address, then you will be required to change your AO code as well. You will have to submit an application for change in your AO Code.
You can find your area code by visiting the Protean eGov Technologies Limited portal or by getting in touch with the tax department. You will have to provide the details of your PAN to find your area code.
In AO Code, W stands for ward, and C stands for circle.
Yes, AO Code is mandatory for PAN Card application process.
Individuals who are not employed, can choose a salary below a certain amount and leave the AO section blank.
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