PAN AO Code: Essentials, Selection Criteria, Types & More!

When an individual applies for a fresh PAN card, you have to enter an AO (Assessing Officer) code. You must enter it in the top right corner of the application form. This code has four elements: Range Code, AO Type, Area Code, and AO Number. Additionally, this PAN AO Code is used to target locating the tax jurisdiction of the applicant.

An AO Code in PAN card has:

• AO Type

AO type assists the Department of Income-Tax in identifying the PAN cardholder category, company, service or individual personnel or any individual who is not an Indian citizen.

• Area Code

This helps in identifying the company or the individual.

• Range Code

Range code is dependent on locating the address of a PAN Cardholder. Individuals are given a range type that assists in identifying the ward or circle the applicant resides. 

• AO Number

The AO number is a mathematical value that the NSDL publishes on its website and is the final part of the AO code.

Before selecting an AO Code for a PAN card, an individual needs to know; the criteria for selection depending on the following factors: 

• For Individuals

If a person applies for a PAN card with an income source from a business or a salary then this AO code will be their business address or residential address. 

• For Non-Individuals

For identities such as Trusts, Government bodies, HUFs, companies, LLP, etc., their business address will be used for determining their AO code.

There are four types of AO codes. These are assigned to identify a company or an individual. However, for the right identifications of AO Code, NSDL has published AO codes that are separated into these categories:

1. International Taxation

These AO codes are targeted at individuals who are not Indian residents. Hence, if you are applying for a PAN card as an individual or for a company not incorporated in India, you will have to select this AO code.

2. Non-International Taxation (Mumbai)

These AO codes are provided to individuals and organisations for those from or registered in Mumbai.

3. Non-International Taxation (Outside Mumbai)

These AO codes are for individuals or businesses which are nestled in India but outside Mumbai.

4. Defence Personnel

These AO codes are used for identifying individuals who belong to the Indian Air Force or Indian Army. Also, under this category, only two types of codes are assigned to the Air Force and the rest is for the Indian Army.

You can enquire about your AO in PAN Card at your nearest Income Tax Office. Also, you can find this code online. However, you must also know that this code might be subject to change with policy updates. In this regard, you can also get in touch with your local Income Tax Office to know about your Assessing officer.

1. Get Your AO Code From NSDL Website

Step 1: Visit the official portal of NSDL’s Website for the AO code. 

Step 2: Choose your residence city. 

Step 3: After that, you will see the AO codes of your city.

Step 4: Select a proper AO code by following the details provided and clicking submit.

2. Get Your AO Code From UTIITSL Website

Step 1: Visit the official portal of UTIITSL

Step 2: Under PAN Card Services, choose ‘Search for AO Code Details’.

Step 3: Click on the preferable AO code and then on 'View Details

Step 4: Provide your city by clicking on the correct alphabet

Step 5: After that, select the AO code lists and additional details provided.

3. Get Your AO Code From an Income Tax e-Filing Website

Step 1: Visit and log in to the website of Tax e-Filing website.  

Step 2: After choosing 'Profile Settings, click on 'My profile

Step 3: Click on ‘PAN Card’ to see details such as the AO Type, Area Code, AO Number, Range Code, and Jurisdiction.

Hence, PAN AO Code is necessary data that you must provide while applying for a new PAN card. Moreover, this code has multiple data encoded within, which you can decipher and also you can choose your AO code accordingly.