Who is A.O.? What is his role in the tax return?

A.O. stands for Assessing Officer. The A.O. is the income tax officer who has the jurisdiction i.e. authority to make tax decisions/assessment for the assessee. In simple words he is the person who has the control of the ward under which you come, has the power to ask for any information/details regarding the return filed by you.


What is the meaning of "Income Tax Jurisdiction i.e. Tax Ward / Circle / Range"?

Whenever any income tax return is taken up for scrutiny, an information notice is sent to the taxpayer by his A.O. .There are thousands of A.O’s. who sit across the country. Each A.O. is assigned specified categories of persons based on their geographical area and income range. In order to find out which A.O. has the authority to take up your matter, you need to know your A.O. address called your A.O. jurisdiction i.e. his Income Tax Ward/ Circle/Range.

This brings us to another question.


On what basis the AO jurisdiction are alloted by the tax department?

AO Jurisdiction Number is a combination of Area Code(City), AO Type(Ward[W]/Circle[C]), Range Code(Income) and AO Number.

It is allotted based on the residential/official address as the case maybe. The AO jurisdiction may change as per the policy of the income tax department.

Person A.O. Code selection criteria A.O. Code should be as per 
Individual (P) When income source is
-Salary or Salary with other heads  or
-Business Income or a combination including business income
Office address
For all other cases Residential address.
Company (C),Partnership Firm (F), Trust (T), Local Authority (L),
Body of Individuals (B), Association of Persons (A), Hindu Undivided
Family (H), Artificial Juridical Person (J), Limited Liability Partnership (F) and Government (G)
Office address

How can I know my Tax Ward / Circle / Range?

There are 2 ways through which you can know your, A.O. code also known as your PAN jurisdiction i.e by Login to your Income Tax Account or without login directly on the incometaxindiaefiling website.

Method I : Know Your AO using Income Tax Department Website
  • Visit Visit https://www.incometaxindiaefiling.gov.in/home and on the bottom-left side, you will find “Know Your PAN | TAN | A.O”. From this, select option A.O. to know your jurisdiction A.O. Income Tax Department Website
  • You’ll be directed to a page “Know Your Jurisdictional A.O”. Simply type your PAN, Mobile No and click on Submit. After this, you’ll receive an One Time Password on your registered mobile number, using that you can easily check your Income Tax Ward/ Circle and AO code. Know Your Jurisdictional A.O Know Your Jurisdictional A.O One Time Password on your registered mobile number
Method II : Know Your AO by login your Income Tax Account

Can I change my A.O. jurisdiction and how to do it?

Many taxpayers want to change their A.O. becoz of two main reasons - they have shifted to a new location and now wants their tax matters to be handled in that area or secondly they are unsatisfied by the existing A.O. Under both the circumstances there is provision to change the A.O. Details.

Change of A.O. Jurisdiction in case of change of Address : You need to apply for change of address in PAN Card on the NSDL website.Post application you need to write a letter to your current A.O. to transfer your case/assessment records to relevant A.O. having jurisdiction on your new location.

Change of A.O. Jurisdiction in case of Grievance : For this you need to write a complaint application to the Ombudsman. Practically, this option is rarely used by the tax-payer.

Once your A.O. jurisdiction is changed, you will be updated by correspondence from the department on your registered email id. You can further check it using the “Know your AO” option on the income tax website as explained above.

It goes without saying that knowing details about your Income Tax Ward/ Circle is helpful for you in the long run. Though it is optional to provide details about your ITO Ward/ Circle while filing the returns but it is considered as a positive tax compliance. Incase you need any help with your assessment you could simply connect with File My Tax online and we will do all the work you.


Frequently Asked Questions

Q- How do I know my jurisdiction?

Ans. You can know your jurisdiction by visiting incometaxindiaefiling.gov.in website and selecting ”Know Your TAN | AO” option under the Quick Links on the bottom left corner.


Q- What is the jurisdiction number?

Ans. When there is a discrepancy in your return, your case is taken up by the income tax officer, having authority over your case. Jurisdiction number is a number given to the income tax officer based on your location and income range. Income Tax A.O. Jurisdiction - Income Tax Ward / Circle / Range.


Q- How do I change my jurisdiction?

Ans. You can change it by making a correction in your PAN Card address and then informing your existing A.O. about the change.


Q- What is AO code?

Ans. AO code needs to be AO Code is a combination of Area Code(City), AO Type(Ward[W]/Circle[C]), Range Code(Income) and AO Number. It is to be entered at the time of PAN card application. It is allotted based on the occupation.In case of defence personnel who are in the Army/Air-Force, shall to quote the relevant AO Code as follows:

  DESCR. Area Code AO Type Range Code AO No.
Army ITO WARD 4(3),GHQ,PNE PNE W 55 3
Air-Force ITO WARD 42(2)



Inother, cases AO codes depend on the office/residential address. You can find AO code from this link https://tin.tin.nsdl.com/pan/servlet/AOSearch .


Q- How do I find my AO code?

Ans. This can be done by either contacting your income tax office or using the utility provided by NSDL https://tin.tin.nsdl.com/pan/servlet/AOSearch.


Q- Do I always have to reach out to the AO?

You need to reach out to AO only when you have any issues/discrepancies with respect to your income tax return or your records with the income tax department. However, from this year e-assessments have been introduced. This means there is no need to reach out to your AO, your assessment will be done by a department office from a remote location.


Q- How can I avoid getting any notices?

Ans. Income tax notices can be avoided by filing your return on time and make true and full disclosure in the return filed by you.


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