What is PAN Jurisdiction: Meaning, How to Change & Process

A PAN (Permanent Account Number) is an alphanumerical number that is an important document for people residing in India or who want to do business in India. It is also helpful in proving your identity if you opt for financial transactions. A PAN Card is also vital while filing your taxes or almost doing any financial task, whether withdrawing a large amount of money or buying jewelry. But you should also know about the details of the PAN Jurisdiction and who is your Assessing officer.

This article will provide you with all the necessary information about PAN Jurisdiction and how to check it:

What is PAN Jurisdiction?

Every PAN card owner is associated with an Assessing Officer through a unique 10-digit code stored in the PAN database. This code represents the PAN jurisdiction, which includes the circle, ward, and the Commissioner in charge, among other details. You can access your PAN jurisdiction information on the official Income Tax Department site.

Suggested: Track Pan Card Status

Understanding it is vital as it provides the following:

Comprehensive insights into the Commissioner's authority.
The area of the Chief Commissioner.
The jurisdiction of the Joint Commissioner.
The location and designation of the Assessing Officer.

Additionally, it simplifies updating or relocating your permanent address and checking the status of your PAN card.

Suggested: Duplicate PAN Card

Importance of PAN Jurisdiction Details

Let's look at various important reasons to have the details of PAN Jurisdiction:

These details facilitate communication with the Income Tax Department. The department uses this information, along with your provided address, to contact you regarding relevant matters.
PAN jurisdiction details are necessary for the electronic filing of your income tax return, simplifying the tax filing process.
When applying for a PAN, you may be required to provide jurisdictional information, ensuring your tax records are correctly maintained.
In cases where disputes arise within a specific jurisdiction, the Income Tax Department designates a jurisdictional officer to help resolve the matter effectively.

Check your PAN Jurisdiction and AO

Let's look at the steps on how to check your PAN Jurisdiction:

Step 1: Visit the official website of the Income Tax Department and visit the 'Know Your Jurisdictional AO' section.

Step 2: Enter your PAN and mobile number, then click the submit button.

Step 3: You'll receive a one-time password (OTP) on your registered mobile number. Enter this OTP in the provided form on the website. You have up to three attempts to enter the correct OTP.

Step 4: Once verified, you will get information about the jurisdiction related to your PAN.

Suggested: AO Code for PAN

About Assessing Officer

An AO is someone who reviews and assesses submitted income tax returns. If the AO identifies any disparities in the filed tax returns, they will notify the taxpayer, seeking an explanation. These AOs are from various regions and are assigned to specific jurisdictions.

The assignment of an AO is not based on personal information but rather on your income tax ward. Your geographical location and taxpayer category determine your IT ward/circle, whether you are a person, organization, non-individual, or an Indian citizen/NRI.

Such wards are established to streamline and enhance the efficiency of the Income Tax department's operations, including evaluating taxpayers, collecting taxes, addressing inconsistencies, issuing refunds, and handling complaints.

Methods to Check Your Assessing Officer

To find out who your Assessing Officer is and under which income tax jurisdiction your returns fall, you can follow these simple steps:

Procedure 1:

Visit the homepage of the income website to determine your income tax ward or circle.
Log in to your e-filing account with your PAN and registered number.
Once you've entered the required details, click the Submit button to receive an OTP on your registered number.
Submit the OTP to confirm the process and reveal your jurisdiction.
You will be redirected to the 'Know Your Jurisdictional AO' webpage, where you can view your details.

Procedure 2:

Visit the Income Tax Filing website and log in to your e-filing tax account with your PAN and password.
Look for the "Profile Settings" page and proceed to "My profile" to access your contact information. Then, click on "PAN Details."
In the PAN details section, you can find the "Jurisdiction Details" and information about your income tax ward or circle.

Importance of Knowing Your PAN Jurisdiction AO

Let's look at the importance of knowing your PAN jurisdiction Assessing Officer (AO):

Obtaining your PAN Card: Your AO plays a crucial role in issuing your PAN card. Knowing your AO can help you track the progress of your PAN card application.
Income Assessment and Tax Calculation: The AO is responsible for evaluating your income and determining your tax liability. Understanding who your AO is can be beneficial when you have questions or concerns about your tax assessment.
Problem Resolution: AOs handle taxpayer issues within their jurisdiction. Knowing your AO can help you reach out to them for assistance and quick resolution of problems related to your taxes.
Tax Collection: AOs ensure that taxes are gathered efficiently. If you have questions or issues related to your tax payments, knowing your AO can be useful.
Income Tax Returns (ITR): AOs evaluate your Income Tax Returns. When you need to discuss your ITR or have queries, knowing your AO can simplify the process.
Tax Refunds: If you are expecting a tax refund, your AO is the key person responsible for processing it. Knowing your AO can help you inquire about the status of your refund.
ITR Mismatches: In case of any discrepancies or mismatches in your ITR, your AO may send notices. Knowing your AO can facilitate communication and clarification.
Penalties and Waivers: AOs have the power to levy or waive fines. Awareness of your PAN jurisdiction and AO is essential when addressing penalty-related matters.

Remembering your PAN jurisdiction and AO details is valuable if you want to send official correspondence or resolve any issues or disputes related to the Income Tax process. It provides a direct point of contact for addressing tax-related concerns and inquiries.

Conclusion

Understanding your PAN jurisdiction and Assessing Officer is crucial for an efficient interaction with the Income Tax Department in India. Whether it's for obtaining your PAN card, resolving tax-related issues, or ensuring accurate tax assessments, this knowledge simplifies the process.