Income Tax Jurisdiction

Home » Learn » Income Tax » Income Tax Jurisdiction

Income Tax Jurisdiction

When a taxpayer is filing an income tax return 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

The user has to login to the Tax E-Filing site.

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.

  1. PAN
  2. Name
  3. Date Of Birth
  4. Gender
  5. Category
  6. Address
  7. Status
  8. Whether an Indian Citizen?
  9. Following Jurisdiction details:
      • Area Code
      • AO Type
      • Range code
      • AO Number
      • Jurisdiction
      • Building Name
      • Email ID

Other Related Guides

Income Tax eFiling Registration Income Tax eFiling Registration E-Filing or Electronic Filing is the process of submitting income tax returns online with ease. This skips the tediou...
Launch of New e-filing Portal of the Income Tax De... Launch of New e-filing Portal of the Income Tax Department The Income Tax Department is going to launch its new e-filing portal on 7th June 2021 to m...
Section 80CCC Deduction Section 80CCC Deduction Section 80CCC is a section in the Income Tax Act which allows taxpayers who are earning pension income to claim certain deduc...
Company Income Tax Rate – AY2019-20 Company Income Tax Rate - Assessment Year 2019-20 Companies are the most prevalent and popular form of legal entity for doing business in India. Each...
Form 15CB Form 15CB - Income Tax Certificate of an accountant ascertaining the nature of remittance and for determining the rate of deduction of tax at source ...

Post by Bennisha

IndiaFilings is India's largest online compliance services platform dedicated to helping people start and grow their business, at an affordable cost. We were started in 2014 with the mission of making it easier for Entrepreneurs to start their business. We have since helped start and operate tens of thousands of businesses by offering a range of business services. Our aim is to help the entrepreneur on the legal and regulatory requirements, and be a partner throughout the business lifecycle, offering support at every stage to ensure the business remains compliant and continually growing.