When applying for a new PAN card, an AO code must be entered in one section of the application form. This code can be found at the top of the PAN application form. The AO Code signifies the tax jurisdiction under which the application will be processed. AO stands for Assessing Officer, and the role of the AO Code in determining jurisdiction is critical as it helps relevant authorities identify which tax laws should be applied to an individual.
If the applicant is a resident, they may need to follow one set of tax rules, whereas businesses may have different tax slabs and rules. Furthermore, there are distinctions within individuals based on their occupation, such as military personnel, whose Area Code will differ. Therefore, selecting the right AO Code is essential to ensure that individuals and businesses are taxed according to the applicable regulations.
Components of an AO Code
Each region has specific Assessing Officers responsible for managing the tax assessments of its residents. Thus, AO codes are useful in identifying the AO offices and officers in your region. An AO code consists of four parts, listed below:
- Area Code: This code, consisting of three letters, identifies the geographic location of the individual or business.
- AO Type: The type indicates whether the PAN cardholder is an individual, company, service worker, or a person who is not a resident of India.
- Range Type: Based on the individual’s or company’s actual address, the Range Type identifies the ward or circle where they reside.
- AO Number: This is a numeric value assigned by NSDL and is the final component of the AO code.
Types of AO Codes for PAN Card
There are four main types of AO codes used to categorize individuals and businesses, linking them to the appropriate tax laws. Here’s a quick look at them:
- International Taxation: This type is for individuals or businesses applying for a PAN card who are not residents of India or are not based in India.
- Non-International Taxation (Outside Mumbai): These are AO codes for individuals or businesses residing or registered outside of Mumbai.
- Non-International Taxation (Mumbai): These codes apply to individuals or businesses based in India but outside Mumbai.
- Defense Personnel: These AO codes are used to identify individuals as members of the Indian Army or Air Force. There are two types of codes: one for the Army and one for the Air Force.
How to Find AO Code Online?
You can find your AO code on the official government PAN website. Follow these steps to locate it:
Step 1: Identify whether you are a salaried individual, a non-salaried individual, or a non-individual applicant.
Step 2: Based on your type, choose a residential or office address.
Step 3: AO Code listings can be found on the NSDL and UTIITSL websites.
Step 4: On these websites, you can search for your city alphabetically. Select your city and review its description and jurisdiction.
Step 5: Find the AO code that corresponds to your office location, company type, profession, or income. Make a note of the Area Code, AO Type, Range Type, and AO Number to determine your AO Code.
How to Check AO Code for PAN?
To check your AO code during the PAN card application process, follow these steps:
Step 1: Visit the National Securities Depository Limited (NSDL) website and search for the AO code.
Step 2: From the list of AO codes, find your city.
Step 3: After identifying your city, review the "Additional Description" section to verify if the selected region matches the AO code.
Step 4: Confirm whether the AO code applies to you as an individual, company, or multinational entity.
Step 5: Once you’ve selected the correct AO code, take note of the AO type, Range type, Area code, and AO number.
Step 6: After confirming your AO code, click Submit to complete the process.