What do you mean by AO Codes?
When someone applies for a new PAN card, there is one section in the application which asks them to provide AO Code. The full form of AO code is Assessing Officer code which means to mention the jurisdiction under which an applicant falls. This section is in right side at the top of the PAN card form. AO section consists of various other elements. The importance of providing information about AO code and jurisdiction links directly with the taxation. This information will help authorities to understand what tax laws apply to a person.
- If it is an individual, they might have to pay taxes as per specific rules.
- If a company is there, then tax slabs and rules may be different.
- Assessing code for those who belong to the Army or Airforce will be different.
Note: One needs to ensure that companies and individuals should be taxed according to the appropriate rules and mentioning of AO codes is essential for everyone.
What are the essentials of the AO Code?
Officers were assigned to each area for the purpose of assessing the taxation of the people. Identification of these officers done with the help of AO Codes. There is a table designed in Form 49A where you can check the AO codes. It is formed with the combination of multiple elements. AO code consist of 4 elements that are mentioned below:
Area Code: Help in the identification of the geographic location of the company or individual. It is a 3-letter area code.
AO Type: It is being introduced to help the tax department for the identification of the category of PAN cardholder; as a company or an individual or service personnel or any person who is not the citizen of India.
Range Type: It is based on to find the permanent address of PAN Cardholder. They are being assigned with a Range type that helps to identify the circle or ward that they live in.
AO number: It is a numerical value which is published on the website of NSDL and is the last element of AO code.
What are the selection criteria of AO code?
There is a certain criterion that one needs to understand before making the selection of theright AO code. There are two categories based on which you can select a AO code:
First
Individual: If an individual applies for a PAN card whose source of income is either from a business or salary then, in that case, AO code will be either on the office address or residential address.
Second
Non-Individuals: It refers to Trusts, HUFs, Government bodies, LLPs, Companies, etc. For all these cases, the organization considers office address for determining their AO code.
What are the different types of AO codes?
There are mainly four forms of AO codes meant for the identification of company/ individual. For the correct identification of AO Code, NSDL published a list of AO codes which is being separated into the following four categories:
- International Taxation: Person who is not a resident of India and is applying for a PAN Card or any company, not incorporated in India, then need to select this AO code.
- Non-International Taxation (Mumbai): This AO code is for those people and companies that are either residing in Mumbai or their companies registered in Mumbai.
- Non- International Taxation (Outside Mumbai): This list of AO code is for those individuals/ companies that are based in India and are outside of Mumbai.
- Defense Personnel: These AO codes are meant for the identification of an individual who belongs to the Air Force or Indian Army. There are only two forms of AO codes under this category, one is meant for Air Force and others for the Indian Army.
Know about your PAN card AO Code
AO code selection will be based on your section and address criteria. There are certain steps that one needs to follow to get an AO code:
- First do identification as a salaried individual, non- individual or non-salaried individual applicant.
- Select the office/ residential address based on selection of criteria as you meet.
- Download from NSDL website; appropriate list of AO codes.
- Open file by making use of ‘Excel’ and ‘Search Function’ (Ctrl+f) to make a search for your city.
- Once you identify the city, check for the section “Additional Description’’ to know, if the selected area is a part of that AO code.
- One also need to check that of the AO code applies to you in terms of company, individual or international entity.
- Once you would able to make selection of right AO code, make a note of AO type, Range type, Area code and AO number.
AO Code for top cities
Process to check your AO code and know about your ward number for PAN Card
Visit the website and log in to the following site https://www.incometax.gov.in/iec/foportal/
After that click on the ‘Profile Settings’ and click on the section’ Profile’.
After that click on ‘PAN Card’, it will display all information of PAN along with information about Area Code, AO type, Range Code, Area number.
Note: It is always being advised to double check the Area Code so that incorrect information not sent to PAN issuance authorities.
Understand about the PAN migration process
When your PAN is being migrated under new Assessing officer (A.O.), you need to be clarified about few things:
- You need to first search about jurisdiction of your new A.O.
- You can get information of the same from the official website of Income Tax Department of India under the section’ Field Offices’.
- To make your PAN shifted to new A.O, you will have to file an application. There is request an applicant need to make i.e. PAN transfer request which is to be accepted by source A.O.
- After making request, you can track the present status of jurisdictional A.O. by clicking on the section “Know Your Jurisdictional A.O.” section in the website.
