• Investment
  • Car
  • Bike
  • Taxi
  • Term Life
  • Health
  • Travel

Jurisdiction income Tax

India is massively populous country. On average, there are more than 3 crore taxpayers annually. That is a huge number as it is. Imagine the amount of paperwork one would have to do. But since technology has taken lead in every known field, India has also introduced e-filling methods. This is a centralised manner of filing tax returns. Everything is virtual and well documented.

While filling an e-form for a tax return, a taxpayer is asked to provide certain jurisdiction details. This is called Jurisdiction Income Tax. According to areas in which a person resides, he or she is divided into different jurisdiction areas and is provided with details regarding Income Tax Ward or income Tax Circle the fall under.

What is Jurisdiction income Tax?

To keep track of each and every tax payment activity that is occurring in this massive country, e-filling has been introduced. Through online portals, a taxpayer can easily file his details and pay the tax on time. For this, one needs to have information regarding Jurisdiction Income Tax.

Based on the area of residence, the humongous population of taxpayers is divided into different areas based on jurisdiction. This is known as jurisdiction income tax. This means that a taxpayer is put under a particular Income tax category based on his residential area. This is more of a geographical division. The taxpayer is provided with information like Income Tax Ward or Income Tax Circle.

Another important thing related to Income Tax is PAN. It is a unique combination of alphanumeric characters which is issued to an individual and helps in filling tax return. PAN is unique and private to an individual. PAN Number allows the authorities to link all transactions to a person. Same information i.e. Income Tax Ward and Income Tax Circle are asked for while applying for a new PAN.

Benefits of Jurisdiction Income Tax

Just like PAN helps in the process of filing an income tax return, having information regarding Jurisdiction Income Tax is valuable.

  • Income Tax Department uses the address mentioned in your PAN if they wish to send you any kind of notification.
  • Furthermore, being aware of your Income Tax jurisdiction proves valuable in cases of dispute regarding income tax. In case a taxpayer faces any issue or receives a notice from the Income Tax Department, they might seek the help of respective Jurisdictional Assessing Officer.

There is more to a job of Jurisdictional Assessing Officer than just listing complaints. If one desires to file income tax offline, they should approach the Jurisdictional Assessment Officer. They will help you with this process.

Jurisdictional AO

Jurisdictional AO, more formally known as Jurisdictional Assessing Officer, is an individual appointed by the Income Tax Department to assist people in the process of tax filling. Jurisdictional Assessing officers are appointed according to the jurisdictional area and are the in-charge of that particular area alone. In simple words, a Jurisdictional Assessing Officer has the right to judge and make certain decisions pertaining to the interest of the Income Tax Department. Any dispute related to any or all income tax matters should be reported to the Jurisdictional Assessing Office alone. A Jurisdictional Assessing Officer, besides being an Income-tax Officer, could be an Additional Commissioner, Assistant Commissioner, Joint Commissioner or a Deputy Commissioner.

Any matter than cannot be resolved using an online portal, or demands the physical presence of an individual should be discussed with the Jurisdictional Assessing Officer. However, if cases are too complicated or difficult to handle by the Jurisdictional Assessment Officer, the applicant may have to take the case to a higher authority. They can do this by simply writing to the Jurisdictional Chief Commissioner. It is worth noticing that the Jurisdictional Assessing Officer is the highest power of authority (regarding income tax issues) in any area specified by the Income Tax Department.

Finding Income Tax Jurisdiction

There are two simple methods of finding Income Tax Jurisdiction-:

First Method

  • Visit the official website and log in.
  • Click on the link saying “Know Your PAN”.
  • Now, you need to enter a few details- Name of the PAN Cardholder, Status of the PAN Cardholder (you can choose the right option from the drop-down menu), Gender, DOB and Mobile Number.
  • Click on “Submit”. After this, an OTP will be sent to your registered mobile number. You need to enter this OTP and click on “Submit” once again. Then, all your details will be displayed on the screen.

Second Method

  • Log into the e-filling website.
  • Go to the “Profile setting” section and click on “My profile”
  • Simply click on PAN Details and relevant information will be displayed on the screen.

Know Your Jurisdiction

Having knowledge of jurisdictional detail is absolutely essential. It not only helps the taxpayer, but also helps the Income Tax Department. Since everything is online nowadays, you can easily gather information regarding your jurisdiction online. You just need to feed in a few details, and all the needed information will be displayed on the screen. This includes:

  • PAN
  • Name
  • Date of Birth
  • Gender
  • Category
  • Address
  • Status
  • Whether you are an Indian Citizen?
  • Jurisdiction details
    • Area Code
    • AO Type
    • Range Code
    • AO Number
    • Jurisdiction
    • Building Name
    • Email ID

The Jurisdiction Detail

As mentioned earlier, it is important to possess knowledge regarding the Income Tax Ward or Income Tax Circle. These are the details that are needed during the time of tax filing. Besides this, this information is required while applying for a new PAN. Income Tax Ward or Income Tax Circle details are specifically issued to an individual.

Jurisdiction Details help you in different ways

  • The Income Tax Department uses the address mentioned along with your Jurisdictional Details, whenever they have to send a notice to you personally. Being aware of these details makes it easier for the Income Tax Department to approach you regarding important matters. Jurisdictional details lower the chances of unnecessary mix-ups.
  • Jurisdictional details are needed during the process of e-filling of the income tax return.
  • While applying for PAN, the Jurisdictional details might be asked.
  • In cases of dispute related to a particular jurisdiction, the Income Tax department appoints a jurisdictional officer to resolve the dispute.

AO Code

  • Area Code : The area in which the jurisdiction of the taxpayer is located is called the Area Code.
  • AO Type : AO type refers to the type of Assessing Officer a taxpayer is put under. There are two things that need to be considered here- Ward and Circle. A taxpayer is labelled as “Circle” when he or she has an income of more than Rs. 10 Lakhs. According to the differentiation of Circle and Ward, AO type is also divided into AO type C and AO type W. When we talk about AO type C, we mean that the taxpayer is categorised under “Circle”. Similarly, when we talk about AO type W, we mean that the taxpayer is categorised under “Ward”.
  • Range Code : Range Code refers to the range within which the income of the taxpayer lies.
  • AO Number : AO number is Assessing Officer number. This number indicates the Assessing Office that has been assigned to a particular ward or circle.

Jurisdiction details not only include the name, but also the residing location of the Assessing Officer. This allows the taxpayer to approach the right authorities in times of need.

Changing your Jurisdictional Assessing Officer:

Income Tax People keep moving from city to city. Sometimes the reason is job or promotion. Whereas other times, the reason is marriage. And just as you move to a city, you need to make some adjustments, like finding a new home, a job and other similar things. Similarly, when you move from one city to another, you also need to update your jurisdiction details for the smooth working of Income-tax. Many times, the jurisdiction of individual changes automatically with the change in location. But other times, you need to manually make the changes. And simply changing the information on the PAN database does not change the jurisdiction on its own. You need to give a written application to the existing Assessing Officer regarding your change in location. Once it is approved by both the new and the existing Assessing officer, the transfer of sensitive information follows.

This process needs to be taken seriously, or else the consequences may be disastrous.

Conclusion

Jurisdiction income Tax has been introduced with the increasing ease of e-filing methods. With the electronic filing of Tax, taxpayers find it easy to keep track of everything. For e-filing, there is a need for information called Jurisdiction detail. It tells you which jurisdictional area you are a part of. This division helps the Income Tax Department in keeping all functions in check. It also allows them to get in touch with you whenever needed. Proper jurisdictional details have minimised the probabilities of mistakes.

Frequently Asked Questions

What is a PAN?

PAN is a combination of alphanumeric codes that are privately assigned to an individual. More or less, it is a mark of identification of an Indian citizen. It helps the income tax department keep a track of the individual’s tax payment to whom the PAN number has been assigned.

What is Jurisdiction Income Tax?

There are thousands of taxpayers residing in an area. To make things easy, the Income Tax Department has divided this population into different jurisdictions, based on their location. This simply means that an individual comes under the jurisdiction of the area he resides in.

Who is a Jurisdictional Assessing Officer?

Jurisdictional Assessing Officer is an officer appointed by the Income Tax Department, who has total jurisdictional powers over the area assigned to him. He has the rights to take decisions which will ensure the smooth execution of Income Tax duties in that particular location. A jurisdictional Assessing Officer is also required to address disputes regarding any income tax issues. They are also available to solve any concerns of the taxpayer regarding income tax.

How to find your jurisdictional details?

In order to find jurisdictional details, you can follow either of the two methods mentioned above.

One requires you to visit the official website and log into it. Once you have submitted all the required details, an OTP will be sent to your registered mobile number. Enter this OTP and all the relevant details will be shown on the screen.

Another method demands you to open the e-filing site and log into it. Go to your profile and enter your PAN details. Subsequently, your jurisdictional details will be visible on the screen.

What is the importance of Jurisdictional details?

Jurisdictional details help the Income Tax Department to approach you in the time of need. If they need to send you a personal notification or letter, they would definitely send it to the address mentioned in your jurisdiction details. Thus, a jurisdiction detail acts as a link between you and the Income Tax department.

For the taxpayer, the Jurisdictional details are of great importance as they help in cases of income tax disputes.

What is AO code?

AO code is Assessing Officer code. This refers to the details of the Assessing Officer who is in charge of your jurisdiction area. This is also a means of classifying the taxpayer according to the area of residence and range of income.

How to change your jurisdictional Assessing Officer?

Sometimes with the change in location, the jurisdiction is also updated automatically. Whereas in other cases, you need to change your Assessing Officer by putting in an application. Once the application is approved by both- the new and existing Assessing officer, the process of jurisdiction change begins.

What is Income Tax Ward and Income Tax Circle?

When a taxpayer has an income of more than Rs. 10 lakh, he is categorised under “Circle”. Ward and Circle are two categories used to classify taxpayers and also their Assessing Officers. There are two categories of Assessing Officers- AO type C and AO type W.

Whom should you approach for disputes regarding Income Tax?

Whenever a dispute arises regarding income tax issues, it should be dealt with by the Jurisdictional Assessing Officer. He has full authority on any income tax dispute of his territory.

Why is the information regarding Jurisdictional details so important?

Jurisdictional details help the taxpayer in cases of disputes. Having relevant information is very important and has proven to be effective in cases of income tax disputes.

Read More About Tax