Area Code for PAN Card | What is AO Code for PAN Card

When you apply for a PAN card in India, you need to fill in clear details for smoother processing of the application. While personal details are a crucial part of the application form, one section that may be confusing is the AO code. The AO code must be filled in the top right corner of the application form. 

The AO code is directly involved in deciding the jurisdiction and taxation of the applicant. If you want to know more about the AO code, read on to find out all the details.

What is an AO Code for a PAN Card?

The AO (Assessing Office) code determines the tax jurisdiction that would apply to a PAN card application. The code is primarily designed to assist the Income Tax department in assessing a taxpayer and determining the tax laws that apply to a particular applicant.

The tax laws in India apply to individuals and companies based on several different tax slabs. Such dissimilarity can be addressed, and individuals can be taxed according to the appropriate rules. 

What are the Elements of an AO Code for PAN?

The AO code for every PAN card is constituted of four elements. 

• Area Code: The area code in the PAN card identifies the geographic region of the individual or company. This code is represented by three letters.
• AO Type: The second part of an AO code is the type of AO. It mainly signifies the type of taxpayer – individual, company, service personnel, or non-resident Indian.
• Range Code: This is based on the actual PAN card holder’s address. It defines the ward or circle in which the taxpayer lives.
• AO Number: The AO number is a unique identifier assigned to the assessing officer.

Types of AO Codes

The Income Tax Department of India has categorised AO codes for different taxpayer types. Here is the categorisation.

International Taxation

International taxation applies to individuals or companies that are not residents of India or incorporated in India but seek a PAN card.

Non-International Taxation(Outside Mumbai)

This AO code is applicable to individuals or companies based in India but residing outside Mumbai.

Non-International Taxation(Mumbai)

It applies to people or businesses that reside in or are incorporated in Mumbai.

Defence Personnel

This defence code applies to individuals who are members of the Indian Armed Forces. It has two types of codes, one meant for the Indian Army and the other for the Indian Air Force.

Determining the AO Code for a PAN

The AO code of PAN is defined by the address of the PAN card applicant or the jurisdiction of the assessing officer allotted by the Income Tax department. A few conditions that are used to specify the AO code are described here.

• For an individual who has sources of income other than salary, the AO code is determined by the individual’s residential address.
• The AO code for individuals who are taxpayers and are solely dependent on income from a salary, business income, or a combination of both is determined by their official address.
• If you are a Partnership Firm, HUF, LLP or Trust, the office address is used to determine the AO code.
• For Army Personnel, the AO Code is

Description	Area Code	AO Type	Range Code	AO No.
ITO WARD 4(3), GHQ,PNE	PNE	W	55	3

• For Air Force Personnel, the AO Code is

Description	Area Code	AO Type	Range Code	AO No.
ITO WARD 42(2)	DEL	W	72	2

How to Find the AO Code for Your PAN?

You can easily find the AO code for your PAN when applying for the PAN card. You can find the AO code online using any of the three websites mentioned below.

• NSDL Website –https://tin.tin.nsdl.com/pan/servlet/AOSearch 
• UTIITSL Website – https://www.utiitsl.com/aocodedetails 
• Tax e-filing Website – https://www.incometax.gov.in/iec/foportal/ 

Conclusion

The AO Code for PAN is a crucial piece of information that can directly impact the taxation jurisdiction applicable to an individual or company. It helps the income tax department apply the appropriate tax slabs to entities based on their source of income, geographical area of residence, and/or occupation.