Karthiga

Published on: Jun 24, 2026

Step-by-Step Guide to Check Ao Codes for Pan

Ao Code stands for Assessing Officer code under whose jurisdiction that the applicant

will fall. This AO code has to be mentioned in the form when applying for a new PAN card. AO code is necessary for Income Tax assessment as it denotes the tax laws applicable for a person and under whose jurisdiction will the assessment be covered. In this article, we look at the Ao Code in detail.

Components of Ao Code

Assessing Officer is a person who is appointed by the Income Tax Department for the purpose of assessing the taxation of the people. Identification of these assessing officers done with the help of AO codes. Also, there is a table designed in Form 49A where AO codes can be identified. Ao Code consists of the four components, as mentioned below:

Area Code:

Area Code helps in the identification of the company or individual.

AO Type:

AO type helps the Income-tax department for the identification of the category of PAN cardholder, company, individual or service personnel or any person who is not the citizen of India.

Range Type:

Range type is based on to find the permanent address of

PAN

Cardholder. They are being assigned with a Range type which helps to identify the circle or ward that they reside.

AO Number:

AO number is a numerical value which is published on the website of NSDL and is the last element of Ao Code.

Selection Criteria of Ao Code

Before making the selection of AO code, that one needs to understand the selection criteria based on which the Ao Code can be selected as given below:

In case of Individuals: If any individual applies for a new PAN card whose source of income from a salary or business then in such case, Ao Code will be either on the residential address or business address.
In the case of Non-Individuals: Individuals refer to Trusts, Hindu Undivided Family (HUFs), Government bodies, limited liability partnership (LLP), companies etc. In such cases, the organisation will consider the business address for determining their Ao Code.

Different Types of Ao Code

There are four different types of AO codes designated for the identification of the company or individual. For the correct identification of AO coed, the National Securities Depository Limited (NSDL) has published the list of Ao Codes which is being separated into the following categories:

International Taxation:

These are AO codes for the person who is not a resident of India and applying for a PAN card or any company not incorporated in India is required to select this Ao Code.

Non-International Taxation (Mumbai):

These are Ao Code for the people and companies that are residing in Mumbai or registered in Mumbai.

Non-International Taxation (Outside Mumbai):

These are Ao Code for those individuals or companies that are based in India and outside of Mumbai.

Defense Personnel:

These are AO code for the identification of an individual who belongs to the Air Force or Indian Army. Under the category, there are only two forms of Ao Codes are meant for the Air Force and others for the Indian Army.

Check Ao Code for PAN

To check Ao Code when applying for PAN card, follow the steps as specified below:

Step 1: Vist National Securities Depository Limited (NSDL) portal to search the Ao Code
Step 2: Now, search for your city from the appropriate list of Ao Codes.

AO Code- Ao Code search for PAN

Step 3:

Once you identify the city, check for the section "Additional Description" to know if the selected area is a part of that Ao Code.

Ao Code: Search on City

Step 4:

One needs to check that the Ao Code applies to you in terms of company, individual or international entity.

Step 5:

Once you would able to make the selection of right Ao Code, make a note of AO type, Range type, Area code, and AO number.

Step 6:

After selecting the appropriate Ao Code, click on the Submit button.

Know your Jurisdictional Assessing Officer

To know the Assessing Officer under whose jurisdiction income tax returns fall, follow the steps given below:

Method-I Step 1:

The applicant has to visit the home page of the

to view the income tax ward or circle.

Step 2:

Ao Code: Know Your Jurisdiction

Step 3:

On entering the details correctly, click on the "Submit" button to receive "One Time Password" (OTP) on the registered mobile number.

Step 4

: Now, enter the OTP and validate the process to view your jurisdiction.

Ao Code: View your jurisdiction

Step 5

: Now, the applicant will be directed to a page "Know your Jurisdictional Assessing Officer (AO) where you check your area code, AO type, Range Code, AO number, jurisdiction's address, and the email ID.

Ao Code: Jurisdictional AO details

Method-II Step 1:

Revisit the same portal and login with your e-filling tax account by entering PAN details, password and captcha code.

Ao Code: Login Details

Step 2:

After logging in to the portal, click on "Profile Settings" tab and select "My profile" option where you will find contact details. Further click on the "PAN Details" tab.

Ao Code: Profile Settings

Step 3:

After clicking the PAN details tab from that, you can view the "Jurisdiction Details" and also can view your income tax ward or circle.

Ao Code: View Jurisdiction Details

Back to Learn

Frequently Asked Questions

Common questions about AO Codes for PAN Card: Understand Tax Jurisdictions.

An AO Code stands for Assessing Officer code, which is a unique code assigned by the Income Tax Department to identify the Assessing Officer under whose jurisdiction an individual's or entity's Income Tax Return (ITR) will fall. This code is mandatory when applying for a new Permanent Account Number (PAN) card.

An AO Code consists of four components: Area Code, AO Type, Range Type, and AO Number. The Area Code identifies the location, the AO Type categorizes the PAN cardholder, the Range Type indicates the permanent address, and the AO Number is a numerical value assigned by the NSDL.

The criteria for selecting the appropriate AO Code depends on whether you are an individual or a non-individual entity. For individuals, the AO Code is typically based on your residential or business address. For non-individuals like companies or trusts, the AO Code is determined by the business address.

Yes, there are four different types of AO Codes: International Taxation (for non-residents and foreign companies), Non-International Taxation (Mumbai), Non-International Taxation (Outside Mumbai), and Defense Personnel (for individuals in the Indian Air Force or Army).

You can visit the National Securities Depository Limited (NSDL) portal and search for your city from the list of AO Codes provided. The portal will display the Area Code, AO Type, Range Type, and AO Number for your location, which you can note down and use in your PAN application.

Yes, it is essential to mention the correct AO Code when applying for a new PAN card. The AO Code determines the tax laws and jurisdiction applicable to you, and incorrect information may lead to complications in your tax assessment or filing process.

Yes, you can check the Jurisdictional Assessing Officer under whose jurisdiction your income tax returns fall after obtaining a PAN card. You can do this by logging into the income tax e-filing portal and accessing the "Know your Jurisdictional Assessing Officer (AO)" section.

You can access the Jurisdictional Assessing Officer details by logging into your e-filing account, navigating to the "Profile Settings" tab, selecting "My Profile," and then clicking on the "PAN Details" tab. This will display your Jurisdiction Details, including the Area Code, AO Type, Range Code, AO Number, and the Assessing Officer's address and email ID.

In general, the AO Code assigned to your PAN card is unlikely to change unless there is a significant change in your residential or business address that falls under a different tax jurisdiction. However, it's advisable to periodically verify your Jurisdictional Assessing Officer details on the e-filing portal to ensure accuracy.

If you discover that the AO Code mentioned on your PAN card is incorrect, you should contact the Income Tax Department or seek professional assistance to rectify the issue. Providing the correct AO Code is crucial for proper tax assessment and compliance.