The Assessing Officer is a government official who performs all powers assigned under the Income Tax Act. In general, they prepare books of accounts, commissions and other documents. In addition to this, an Assessing Officer enforces the presence of anyone, including any banker or officer. They inspect bank records and income tax records.
An AO has the authority to reassess a taxpayer’s tax return if there are errors or discrepancies in the computations. This is done by Section 148 of the IT Act. The AO must contact the taxpayer to explain their actions. A person the IT department has contacted is deemed to cooperate with the tax authorities and can request a refund or pay extra tax.
Did You Know?
Property tax assessments depend upon sale prices and the tax levels set by the state/local government. It’s also possible to conduct assessments on assets to figure out their resale value.
Contents hideLet’s start by knowing the Assessing Officer’s meaning. The Income Tax Department has an Assessing Officer who has the power to assess your income tax returns. His designation may vary according to your trade and volume of income.
Your Assessing Officer may also be known as Assistant Commissioner of Income Tax, Deputy Commissioner of Income Tax, Joint Commissioner of Income Tax, or Additional Commission of Tax. If you are a small business, an Assessing Officer may be assigned to your business. Hence, having an Assessing Officer is important.
Jurisdiction is a legal term that refers to a geographical area or legal entity. Your PAN jurisdiction gives you full details about the Commissioner’s charge, Joint commissioner Range, Chief Commissioner Region, Place and the Designation for the Assessing Officer.
For example, an individual who has applied for a PAN card has been assigned a PAN card by the Income Tax Department based on their permanent address. They can also view the PAN card status.
If individual wishes to move/change their permanent residence and communicate with I-T on the change, they must change their PAN jurisdiction. This is done with the jurisdictional assessor assigned to be assessed when applying for a PAN card.
This is where the importance of knowing your Pan Jurisdiction. You can easily change or shift your permanent address with PAN jurisdiction. You can find your PAN details on the official website of the Income Tax Department.
You can easily find AO Codes on government-authorised websites that have PAN information. Let’s know-how from the steps described below:
Also, you can visit TIN-NSDL and download Excel sheets that contain AO Codes. Open the Excel file and use the (ctrl f) search function to locate the city you live in.
The following are the components of an AO code:
Now that you know what Assessing Officers mean let’s understand the AO of PAN, as it’s essential to know if you’re going to be an ITR Assessing Officer. The Income Tax Office can provide the AO Code to applicants. You can also find your AO code online. The AO Code of a particular PAN card holder could change according to the Income Tax Department’s policy. To find out the assessor under which jurisdiction, one can contact the local Income Tax Office.
In the following circumstances, individuals can modify their PAN jurisdiction:
There are 4 major types of AO codes. They are used to identify individuals or companies and connect them with tax laws. Let’s take a look at the AO codes:
Although it is not required to know your AO Code, it is a good idea to know it.
If an assessee moves or changes their residence, they must update the details in returns. The taxpayer must make any necessary changes to communicate with the I-T department. These are the steps to change to the Assessing Officer in case of a change in your permanent residence.
If the existing AO doesn’t approve the request, the migration of PAN will not be processed and will become stuck. The new AO can’t approve the application.
You can request that your AO be replaced if he is not performing his duties efficiently or displays unprofessional behaviour. Follow these steps to get your AO changed:
Know Your AO User Manual
The Know Your AO service is available to taxpayers (registered or unregistered with e-Filing) who have a valid PAN. This service allows you to view the details of the Jurisdictional Assessing Officer (AO) for a particular PAN. You do not need to login to e-Filing portal to avail this service.
Step 1: Go to the e-Filing portal homepage and click Know Your AO.
Step 2: On the Know Your Jurisdictional Assessing Officer page, enter your PAN and a valid mobile number and click Continue.
Step 3: You will receive a 6-digit OTP on the mobile number you entered in Step 2. On the Verification page, enter the OTP and click Validate.
Note:
On successful OTP validation, you will see the Jurisdictional Assessing Officer Details (such as Area Code, AO Type, Range Code, AO Number, Jurisdiction, Address and email ID of the AO), along with status of your PAN.
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