Bennisha

Published on: Jul 6, 2026

Income Tax Jurisdiction

When a taxpayer is filing an

online, there is a need to be aware of the Income Tax ward and the Income Tax circle. The same information is required for applying a new

PAN

. Being aware of this jurisdictional information is beneficial since the role of jurisdiction is vital for any correspondence from the Income Tax Department. The Income Tax Department issues intimations, notices and other orders to the taxpayers in the addresses based on their jurisdiction. If the taxpayers have to file applications offline, they are bound by the legal obligation to approach a Jurisdictional Assessment Officer. In this article, we briefly discuss the procedure for finding a taxpayer's Income Tax Jurisdiction.

AO Code

The Ao Code or the Area Jurisdiction of Income Tax Department comprises of:

Area Code:

Area code is the area in which the tax payer's jurisdiction is located.

AO Type:

AO type signifies the type of Assessing Officer (AO) a taxpayer comes under. In the case of AO Type C, the taxpayer is categorised under a 'circle' and for AO Type W, it is a 'ward'. When a taxpayer receives in income more than Rs. 10 lakh, the taxpayer is categorised as 'Circle'.

Range Code:

Range code denotes the Income Range that a taxpayer belongs.

AO Number:

AO number denotes the Assessing Officer who has been assigned to a particular ward where the taxpayer falls under. The details of the jurisdiction provide the name of the building of the Assessing Officer with the email ID. For any tax disputes that have to be handled in person, these details allow the taxpayer to connect the right officer at the appropriate location.

Finding Income Tax Jurisdiction

There are two methods to find the Income Tax Jurisdiction.

Method I

Step 1: Visit the official website

The user has to log in to the official website of the Income Tax Department.

Step 1: How to find out Income Tax Jurisdiction?

Step 2: Know your PAN

The user has to click the link 'Know Your PAN'.

Step 3: Enter the Details

The following details have to be entered in the text box.

Name of the PAN Cardholder - The surname, middle name and the first name of the PAN Cardholder has to be entered in separate columns.
Status of the PAN Cardholder - The user has to choose any of the following from the drop-down list. Individual / HUF/ Association Of Persons/ Body of Individuals/ Company/ Government/ Artificial Juridical Person/ Local Authority/ Firm/ Trust.
Select the Gender
Date oF birth (DD/MM/YYYY)
Mobile number

Step 4: Click Submit

Once all the details are filled, click the 'Submit' option.

Step 5: OTP

The registered mobile number receives an OTP that has to be entered.

Step 6: Submit

Once the OTP is entered, the user has to click again 'Submit'. The following details will be furnished.

PAN of the Applicant

First name

Middle name

Surname

Whether the applicant is an Indian Citizen or not

Jurisdiction

Remarks – Whether the PAN is Active/ Inactive.

By following the steps mentioned above, the jurisdiction of the income tax assessee can be ascertained.

Method II

Step 1: Log in to the website

Step 2: How to find out Income Tax Jurisdiction?

Step 2: Click My Profile

The user has to go to 'Profile Settings' and then click on 'My Profile'.

Step 3: PAN Details

The user has to click on PAN details, where the following information is displayed.

PAN
Name
Date Of Birth
Gender
Category
Address
Status
Whether an Indian Citizen?
Following Jurisdiction details:

- - Area Code
  - AO Type
  - Range code
  - AO Number
  - Jurisdiction
  - Building Name
  - Email ID

Back to Learn

Frequently Asked Questions

Common questions about Income Tax Jurisdiction and AO Code Information India.

The AO Code or Area Jurisdiction of the Income Tax Department comprises of the Area Code (the area where the taxpayer's jurisdiction is located), AO Type (whether the taxpayer falls under a 'circle' or 'ward'), Range Code (the Income Range the taxpayer belongs to), and AO Number (the specific Assessing Officer assigned to the taxpayer's ward).

Knowing one's Income Tax Jurisdiction is beneficial as the Income Tax Department issues intimations, notices, and other orders to the taxpayers based on their jurisdiction. If taxpayers need to file applications offline, they are legally obligated to approach the Jurisdictional Assessment Officer.

There are two methods to find one's Income Tax Jurisdiction: 1) Through the official Income Tax Department website by entering details like PAN, name, and date of birth, or 2) By logging into the Tax E-Filing site, going to 'My Profile' and checking the jurisdiction details under 'PAN Details'.

Under PAN Details on the Tax E-Filing site, the following information is displayed: PAN, Name, Date of Birth, Gender, Category, Address, Status, Citizenship, Area Code, AO Type, Range Code, AO Number, Jurisdiction Building Name, and Email ID.

The AO Type in the AO Code signifies whether the taxpayer falls under a 'circle' (AO Type C) or a 'ward' (AO Type W). If the taxpayer's income exceeds Rs. 10 lakh, they are typically categorized under a 'circle'.

Yes, while filing income tax returns online, it is necessary to be aware of the Income Tax ward and the Income Tax circle as this jurisdictional information is required.

To find one's Income Tax Jurisdiction on the official website, the following details are required: Name of the PAN Cardholder (Surname, Middle Name, and First Name), Status of the PAN Cardholder (Individual, HUF, Company, etc.), Gender, Date of Birth, and Mobile Number.

The OTP received on the registered mobile number is a security measure to verify the user's identity before displaying their Income Tax Jurisdiction details on the official website.

After submitting the OTP on the official website, the following information is provided: PAN of the Applicant, First Name, Middle Name, Surname, Citizenship Status, Jurisdiction, and Remarks (whether the PAN is Active or Inactive).

No, for any tax disputes that need to be handled in person or for filing offline applications, taxpayers are legally bound to approach the Jurisdictional Assessment Officer based on their Income Tax Jurisdiction details.