Who is an Assessing Officer?

To understand who an Assessment Officer is and what they do, we first need to understand what an Assessment is. So, assessment is basically the thorough investigation of income tax returns, be they processed or unprocessed, by the CPC, which focuses on and verifies the accuracy of the reported income to identify and avoid any kind of intentional or unintentional errors.

Assessing Officers (AO) are individuals within the Income-tax Department in India responsible for conducting assessments of tax returns. They are empowered to determine a taxpayer's tax liability under the Income Tax Act. The hierarchy of ranks in the Income Tax Department in India includes:

Principal Chief Commissioner of Income Tax

Chief Commissioner of Income Tax

Principal Commissioner of Income Tax

Commissioner of Income Tax

Additional Commissioners of Income Tax

Joint Commissioner of Income Tax

Deputy Commissioner of Income Tax

Assistant Commissioner of Income Tax

However, the specific AO assigned to handle a taxpayer's filed return may vary based on the income volume and nature of trade, as determined by the Central Board of Direct Tax (CBDT or Board).

Importance of Assessing Officer in Income Tax

• An AO is one of the most influential people responsible for the detailed examination of income tax returns.
• It ensures the accuracy of returns considering income tax law provisions, circulars, notifications, and Board instructions.
• AO can re-evaluate the taxpayer's taxable income.
• AO has the power to verify the books of accounts, supporting documents, and any other information from the taxpayer.
• Assessment orders and tax demands are served upon completion if there is any requirement for these.
• An AO also has the authority to check records on oath.
• They may also be assigned to small businesses.

Purpose of Jurisdiction

A jurisdiction is a phrase used in law to indicate a geographical region or legal body. It is crucial for anyone applying for a PAN card as it provides information on the Commissioner's charge, Joint Commissioner Range, Chief Commissioner Region, Place, and the Assessing Officer's Designation. People need to contact the jurisdictional assessor assigned to them in order to modify their PAN jurisdiction. Making permanent address modifications or adjustments is simple when you know your PAN jurisdiction. An individual's PAN information is available on the Income Tax Department's official website. Jurisdiction is essential for communication between the income tax department and taxpayers. The region within the Assessing Officer's (AO) authority is where they are entitled to rights and responsibilities.

Procedure to Find Jurisdictional AO, AO Code, etc.

• First, determine if you are a non-salaried, salaried, or non-individual applicant.
• Then, choose your home or office address according to your criteria.
• Check the lists of AO codes on Protean eGov Technologies Limited and UTIITSL websites.
• Search the city you live in alphabetical order and then select and read about the jurisdiction/description.
• Find an AO code that suits your office area, profession, organization type, and income. Then, you will get your AO code after locating the Area Code, Range Type, AO Type, and the AO number.
• Visit TIN-NSDL and download Excel sheets containing AO Codes; you can locate your city from that Excel sheet.

Powers of Assessing Officers

• The Assessing Officer has the following powers:
• Investigation and discovery.
• The collection of other records and accounting books.
• Issue of commissions.

Types of AO Codes

Four major kinds of AO codes are used for the purpose of identifying individuals or companies and connecting them with tax laws. Following are the AO codes:

1. International Taxation: This is designed for Individuals who are not Indian but apply for PAN or companies that are not incorporated in India.
2. Non-International Taxation (Located Outside Mumbai): These are for individuals or companies that are registered in Mumbai.
3. Non-International Taxation (Mumbai): It is a list of AO codes that are applicable to individuals and companies according to their location outside of Mumbai but anywhere in India.
4. Defense Personnel: This kind of AO code allows them to recognize an individual as a member of an Indian Army's dependent. There are two kinds of AO codes, one for the Army and the other for the Air Force.

Components of an AO Code

The elements of an AO code are:

• Area code: The Assessing Officer has control over the area code.
• Range code: The range in which the Assessing Officer works is known as the range code.
• AO types: Ward, Circle, or Range are the several types of Assessing Officers (AO Types).
• AO Number: An AO number is given to the Assessing Officer.