Know Your PAN Card Jurisdiction and Assessing Officer

A Permanent Account Number (PAN) is a 10‑digit alphanumeric code assigned by the Indian Income Tax Department. Beyond being an identity number, each PAN is linked to a jurisdictional Assessing Officer (AO) through a unique 10‑digit code recorded in the PAN database. This AO code indicates the circle or ward to which the taxpayer belongs, the name of the income tax ward office, and the Commissioner’s charge, Joint Commissioner’s range and AO’s designation. Knowing your PAN jurisdiction helps the tax department communicate with you and ensures your income tax return (ITR) is processed correctly.

What Are PAN Jurisdiction and Assessing Officer?

• PAN jurisdiction refers to the geographical area and administrative unit under which your PAN is assessed. Each jurisdiction is represented by an AO code that captures your ward or circle, the in‑charge Commissioner’s area and other hierarchical details.

• An Assessing Officer (AO) is a tax official responsible for evaluating your returns, collecting taxes, issuing notices, handling refunds and resolving taxpayer queries. The AO can hold titles such as Income Tax Officer, Deputy Commissioner, Assistant Commissioner, Additional Commissioner or Joint Commissioner.

• Your AO is assigned based on your income tax ward or circle, which is determined by your place of residence and whether you are an individual, non‑individual, Indian citizen or non‑resident. Each ward is designed to make tax assessment more efficient.

Why Is PAN Jurisdiction Important?

Understanding your jurisdiction helps you in several ways:

• Official communication – The Income Tax Department uses your jurisdiction details and registered address to send notices or updates. Keeping these details accurate ensures you do not miss important communication.

• E‑filing of returns – Your AO code is needed when filing your ITR online.

• PAN application and corrections – You may be asked to provide jurisdiction details when applying for a new PAN card or making corrections.

• Resolving tax issues – If there is a mismatch in your ITR or you receive a notice, knowing your AO helps you contact the right official.

• Changing address or jurisdiction – When you relocate, your PAN jurisdiction may change. Having correct details helps in updating your records seamlessly

How to Find Your PAN Jurisdiction and AO Code

There are two convenient methods to determine your PAN jurisdiction: without logging in and by logging into the income tax portal. Both require your PAN number and registered mobile number.

Method 1: Without Login (Quick Access)

1. Visit the official portal – Go to the Income Tax Department’s “Know Your Jurisdictional AO” page. This link is available under the “Quick Links” section on the income tax e‑filing website

2. Enter PAN and mobile number – Provide your PAN number and registered mobile number and click Submit.

3. Receive OTP – A one‑time password (OTP) will be sent to your registered mobile number. Enter it on the webpage (you usually get three attempts).

4. View jurisdiction details – After validation, the portal displays your AO code along with information like area code, AO type, range code, AO number, ward name, building name of the income tax office, email ID and PAN status.

Method 2: Through Your Income Tax Account

1. Log in to the e‑filing portal – Sign in using your PAN (which also acts as your user ID), password and captcha code.

2. Go to profile settings – Click Profile Settings and select the PAN Details option.

3. View jurisdiction information – Your jurisdiction details and income tax ward/circle appear on the PAN details page.

Both methods allow you to save or print the information for future reference. The first method is quick and does not require a login, while the second provides additional profile information once you sign in.

How to Change Your PAN Jurisdiction

You may need to change your jurisdiction if you shift to a new permanent address or if you are dissatisfied with your current Assessing Officer. Changing your jurisdiction updates the AO code linked to your PAN.

Reasons to Change Jurisdiction

• Relocation or address change – When you move to a new city or locality, you must update your PAN records so the tax department can contact you at the correct address

• Dissatisfaction with AO’s conduct – If your Assessing Officer is unresponsive, unprofessional or not fulfilling duties properly, you can request a jurisdiction change

Changing Jurisdiction Due to Address Change

If your permanent address changes, follow these steps (adapted from official procedures and financial guides):

1. Visit the NSDL/Protean portal – Open the NSDL (now Protean eGov) PAN services portal and select PAN under the services section

2. Choose “Changes/Correction in PAN Data” – On the redirected page, select Apply under “Changes/Correction in PAN Data”

3. Fill in the form – Provide your current PAN, new address and personal details. Select the checkbox to indicate you are changing address and AO code

4. Upload documents – Upload supporting proof of your new address, such as Aadhaar card, passport or utility bill. Make sure your name and new address are clearly mentioned.

5. Pay the fee and submit – Complete the payment online. After submission, an acknowledgment will be generated. Print it, sign it, attach photographs and post it with supporting documents to the address specified by NSDL/Protean within 15 days

6. Receive updated PAN – Once processed, a new PAN card with an updated AO code and jurisdiction will be delivered. The process usually takes about 15 days

Changing Jurisdiction Due to AO Behaviour

If your AO’s behaviour is unacceptable, you can request a transfer through the Income Tax Ombudsman

Steps to follow:

1. Draft a detailed letter – Write a letter explaining why you are dissatisfied with your AO, including your name, address, current AO’s name and the specific issues

2. Attach documents – Include supporting documents such as copies of notices received, evidence of unprofessional conduct or communication problems

3. Sign and send – Sign the letter yourself and have the Assessing Officer sign it (if applicable). Send the letter to the Income Tax Ombudsman or authorised representative

4. Await response – The Ombudsman reviews your request and, if satisfied, forwards it to the Income Tax Commissioner. Once approved, your jurisdiction will be transferred and you will receive a new AO code.

How Are AOs Assigned?

Assessing Officers are assigned based on your Income Tax ward or circle, not personal data. Your ward is determined by your geographic location, type of taxpayer (individual, company, NRI) and sometimes your declared income level. Wards are divided into circles to make tax administration more efficient. Each circle has one or more AOs, who may hold different designations:

• Income Tax Officer

• Deputy Commissioner

• Assistant Commissioner

• Additional Commissioner

• Joint Commissioner

These titles reflect the seniority and responsibilities of the officer. Regardless of title, the AO acts as the main point of contact for any tax‑related queries or issues.

Changing AO for Address Versus Behaviour (Summary)

When you change address, the procedure involves applying through the PAN service portal, paying the fee and sending an acknowledgment to NSDL/Protean. For dissatisfaction with an AO, a letter to the Income Tax Ombudsman with supporting documents is required Both processes may ultimately need approval from the Income Tax Commissioner. Until approval, your jurisdiction remains unchanged.

Reasons to Know and Contact Your AO

The Assessing Officer performs many functions that directly affect you as a taxpayer. Knowing your AO helps you:

• Obtain and update PAN card details.

• Assess your income and estimate tax liability.

• Ensure taxes are collected and refunds issued.

• Evaluate your ITR and issue notices if there are mismatches.

• Provide solutions to taxpayer grievances.

• Impose or waive penalties, as the AO has authority to decide based on your case.

• Handle disputes if you disagree with a tax notice or need clarification.

It is always advisable to keep your AO’s contact details handy. You can visit or email them to clarify notices, request more time for compliance, or discuss changes in your tax situation.

Tips for Managing Your PAN Jurisdiction

• Keep your address and mobile number updated – The tax department uses these details for OTPs and notices. Update them promptly when you move.

• Save your AO code – Note down the AO code displayed on the portal and store it securely. It may be needed when filing returns or making corrections.

• Check jurisdiction periodically – If you have moved or changed your contact details, verify your jurisdiction on the portal to ensure it is up to date.

• Use official portals – Always use the government’s income tax e‑filing portal or NSDL/Protean website for any changes to avoid scams or unofficial sites.

• Seek professional advice – If you encounter complex tax issues or disputes, consider consulting a tax professional who can liaise with the AO on your behalf.