PAN Jurisdiction: Meaning, How to Change & Process

Permanent Account Number (PAN) is a unique ten digit alphanumeric combination of numbers that the Income Tax Department issues. This number helps the government track taxpayers' financial transactions and ensures the reduction of the possibility of tax avoidance in the country.

This article highlights all the essential points of PAN jurisdiction and under what circumstances people opt to change the same.

Every card bearer is linked with an Assessing Officer with a PAN number. It is assigned to carry out a myriad of roles and responsibilities. Moreover, the authority assigns a unique AO code with a PAN card which functions within a specific jurisdiction, like PAN jurisdiction.

This code also specifies Commission-in-Charge and ward name or number. It is immensely pivotal to know your PAN jurisdiction, as one can get complete information like:

• Range of a Joint Commissioner or Chief Commissioner
• Region of a Chief Commissioner
• Place and designation of an Assessing Officer

Some of the prominent reasons that highlight the need for PAN jurisdiction:

• PAN jurisdiction specifies the responsibilities, role, range, place and designation of a Chief Commissioner, Commissioner, Assessing Officer and Joint Commissioner
• It helps in the process of inspection of a PAN, which is applied on the basis of a permanent address.
• PAN jurisdiction comes in handy when a cardholder wants to change the same due to a change in permanent address.

To know about PAN jurisdiction, an individual can follow some simple steps, which are mentioned down below:

Step 1: Visit the official website of Income Tax on the India Government portal.

Step 2: Under the Quick Link section, click "Know Your AO."

Step 3: On the redirected pop-up box, enter the correct PAN and valid mobile number and click "Submit."

Step 4: Upon completion of providing a mobile number, individuals will receive an OTP. Provide this number correctly and select "Validate."

Step 5: On this next page, individuals will be able to view their PAN jurisdiction information for a particular PAN. The following details that will be available onscreen are the name of a user, area code, AO number, AO type, range code, name of an IT ward office building, jurisdiction, email id of a respective office, PAN card status, etc.

Generally, the need to change a PAN jurisdiction arises due to the following two reasons:

• While Changing Your Permanent Address: It is pivotal to understand that changing the residential address needs to be updated for return filing purposes. This will ensure that there is no interruption in communication between the Income Tax department and the PAN card holder.
• Conflicts Arising Due to the Behaviour of an Assessing Officer: If assessees are dissatisfied with their Assessing Officer's behaviour, they can change their PAN jurisdiction. Moreover, if an individual feels that an Assessing Officer cannot carry out functions and roles vested in him, they can opt for PAN jurisdiction change.

As there are two primary reasons for which taxpayers opt for changing PAN jurisdiction status, individuals can change PAN jurisdiction in the following two ways:

Steps to follow when there is a change in a permanent address of an individual:

Step 1: Visit the official website of the NSDL portal.

Step 2: Select “PAN” under its Service section.

Step 3: On this redirected page, select “Apply”, which is under the section “Changes/Correction in PAN Data.”

Step 4: Provide correct personal information in its box and upload all documents as per requirement.

Step 5: Upon completion of providing all personal information, this page will redirect to a payment gateway. Individuals need to make payment of the amount as asked to proceed further. Once done, click on “Submit.”

This will successfully complete the change of PAN jurisdiction process. Generally, it takes approximately 15 days to receive a new PAN card, along with a new Assessing Officer code.

Steps to follow when facing dissatisfaction with the Assessing Officer’s behaviour:

Step 1: Individuals need to send a letter to an Income Tax Ombudsman or authorised representative, explaining the concern comprehensively.

Step 2: Along with this letter, individuals must provide complete details like name, address, Assessing Officer's name and the reason for dissatisfaction with an Assessing Officer.

Step 3: Upon completion, an individual needs to sign the letter and get the signature of an Assessing Officer as well.

Step 4: Finally, one needs to attach all the relevant documents with the letter and mail the same to the concerned authority.

The importance of knowing PAN jurisdiction details is one of the quintessential factors that every PAN card holder must remember. This detail assists the Income Tax Department in communicating with a taxpayer for sending notifications. In addition to this, knowing this information helps in the e-filing procedure for the income tax return and also applying for PAN.