What is PAN card jurisdiction?
A PAN card, or Permanent Account Number, is a crucial document for every taxpayer in India. It is issued by the Income Tax Department and helps in tracking financial transactions. Each PAN card holder is assigned an Assessing Officer (AO), who is responsible for scrutinizing tax returns within a specific area or jurisdiction. This is known as the PAN Jurisdiction or Tax Jurisdiction.
The PAN card contains a 10-digit AO code, which indicates the taxpayer's tax jurisdiction. This code is determined based on the individual's source of income and address.
Why is pan-jurisdiction important?
PAN jurisdiction information is important for several reasons. It facilitates communication between the Income Tax Department and the taxpayer. The following points highlight its importance:
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Communication with the Income Tax Department : Jurisdiction information helps in establishing communication with the Assessing Officer regarding tax-related matters.
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Electronic tax filing : Jurisdiction information is required during e-filing, which simplifies the tax filing process.
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Monitoring tax records : Providing jurisdiction information is mandatory when applying for a PAN (Permanent Account Number), to ensure accurate monitoring of tax records.
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solve problems : It is easier to contact the Assessing Officer (AO) for return corrections, refund issuance, or other tax issues.
Who is the Assessing Officer?
An Assessing Officer (AO) is an income tax officer who examines income tax returns filed in a specific area. If any discrepancies are found in the return, the AO sends a notice to the concerned taxpayer requesting clarification. AOs are appointed in various regions, and each is assigned a specific jurisdiction.
How is an AO appointed?
The Assessing Officer (AO) is selected based on the taxpayer's geographical location and income level. This can be an individual, organization, Non-Resident Indian (NRI), or resident Indian. The Income Tax Department has created various wards and circles for effective administration, each of which is assigned an AO. Any of the following can be an AO:
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Deputy Commissioner
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Income Tax Officer
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Additional Commissioner
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Assistant Commissioner
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Joint Commissioner
How to know PAN Jurisdiction and AO?
You can find your PAN jurisdiction and AO (Assessing Officer) details through the official website of the Income Tax Department. Two methods are described below:
Method 1: Without logging in
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Go to the homepage of the income tax e-filing portal.
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Click on 'Know Your AO' in the 'Quick Links' section.
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Enter your PAN number and registered mobile number and click on 'Continue'.
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Enter the OTP received on your mobile phone and click 'Validate'.
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Your AO's details, such as name, AO type, area code, PAN card status, AO number, building name, and Income Tax ward email ID, will be displayed.
Method 2: By logging in
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Log in to the income tax e-filing portal with your PAN number and password.
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Go to ‘Profile Settings’ and click on ‘My Profile’.
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Click on the 'Jurisdiction Details' option available on the left side of the page.
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Here you will find information about your jurisdictional Assessing Officer (AO).
Reasons to know your PAN jurisdiction
PAN jurisdiction and AO (Assessing Officer) information are important for the following reasons:
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Getting a PAN Card : The Assessing Officer (AO) plays a crucial role in issuing your PAN card. Knowing your AO's details allows you to track the progress of your application.
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Solving problems : The Assessing Officer (AO) resolves taxpayer issues within their jurisdiction. This allows for the quick resolution of tax-related problems.
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Income and tax calculation : The Assessing Officer (AO) evaluates your income and determines your tax liability.
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Tax collection : The AO is responsible for tax collection. Contact the AO for any issues related to tax payments.
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Tax refund : If you are expecting a tax refund, you can contact the Assessing Officer (AO) to find out its status.
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Income Tax Return (ITR) : The Assessing Officer (AO) evaluates income tax returns. It is helpful to contact the AO for any issues related to the ITR.
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Discrepancy in ITR : If there is any discrepancy in your ITR, the Assessing Officer (AO) may send you a notice. This can be easily resolved through communication with the AO.
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Fine : The Assessing Officer (AO) has the authority to impose or waive penalties. Contact the AO for matters related to penalties.
How do I change my PAN jurisdiction?
If your permanent address changes, you may also need to change your PAN jurisdiction. This process can be done online or offline.
Online Process
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Go to Protein Portal .
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Click on 'Apply Now' under 'Change / Correction in PAN Data'.
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Provide all the necessary personal information. In the ‘Contact & other details’ section, select the address column and enter the new address.
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Upload the required documents, make the payment, and click the 'Submit' button.
This process is usually completed within 15 days, after which a new PAN card with the updated address and changed AO code is issued.
Offline process
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Write an application to your current Assessing Officer (AO), requesting a change of AO due to a change of address.
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Write an application to the new AO, requesting a change from the current AO.
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If the application is approved by the current Assessing Officer, it will be forwarded to the Income Tax Commissioner.
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The AO will be changed after approval by the Commissioner.
Conclusion
Understanding your PAN card jurisdiction is crucial for every taxpayer. It helps in communicating with the Income Tax Department, filing taxes, and resolving any issues. You can easily find your Assessing Officer (AO) and jurisdiction details through online or offline methods.
Furthermore, if your address changes, the process of changing your jurisdiction is also simple. Ensure that you keep your PAN card and jurisdiction information updated so that tax-related processes can run smoothly.
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