How can taxpayer find his Assessing Officer (AO) Code?

Your Assessing Officer (AO) is an Income Tax Department officer having jurisdiction over your PAN for specified administrative and tax-related functions. Although most income-tax services and assessment proceedings are now handled electronically and many assessments are conducted through the faceless system, there may still be situations where you need the details of your Jurisdictional Assessing Officer (JAO).

The Income Tax Department provides a Know Your JAO facility on the e-Filing portal. You can use this facility without logging in to your Income Tax account. You only need a valid PAN and a valid mobile number.

Who is an Assessing Officer?

An Assessing Officer is an Income Tax Department officer authorised to exercise specified powers and functions in relation to taxpayers falling within the officer's jurisdiction.

The Income Tax Department describes an AO as an officer responsible for ensuring the correctness of income-tax returns filed by taxpayers within the officer's jurisdiction.

From 1 April 2026, the Income-tax Act, 2025 is in force. Section 241 of the Act deals with the jurisdiction of income-tax authorities and allows jurisdiction and functions to be assigned based on factors such as:

• Territorial area
• Persons or classes of persons
• Incomes or classes of income and
• Cases or classes of cases

For proceedings governed by the Income-tax Act, 1961, jurisdiction of Assessing Officers was principally dealt with under Sections 120 and 124.

The Income-tax Act, 2025 came into force from 1 April 2026, while transitional and saving provisions preserve the treatment of matters relating to the earlier law where applicable.

What is a Jurisdictional Assessing Officer or JAO?

The Jurisdictional Assessing Officer (JAO) is the Income Tax Department authority assigned jurisdiction over your PAN.

Your JAO should not be confused with the officer or assessment unit dealing with a faceless assessment. Under the faceless system, assessment proceedings may be allocated electronically rather than being handled directly by your local jurisdictional officer.

Therefore, finding your JAO does not necessarily mean that the same officer will personally conduct every scrutiny, assessment or other online proceeding involving your PAN.

What Do You Need to Find Your Assessing Officer?

To use the Know Your JAO service, you need:

• A valid PAN and
• A valid mobile number

You do not need to register or log in to the e-Filing portal to use this service. The mobile number also does not necessarily have to be the mobile number registered with your Income Tax account. A valid mobile number can be used for OTP verification.

How to Find Your Assessing Officer on the Income Tax Portal

Step 1: Visit the Income Tax e-Filing Portal

Visit the official Income Tax e-Filing Portal 

On the homepage, locate the Quick Links section and select Know Your JAO.

[Insert screenshot – Know Your JAO option on Income Tax Portal]

Step 2: Enter Your PAN and Mobile Number

You will be taken to the Know Your Jurisdictional Assessing Officer page.

Enter:

• Your PAN and
• A valid mobile number

Click Continue.

[Insert screenshot – PAN and Mobile Number screen]

Step 3: Verify the OTP

A 6-digit OTP will be sent to the mobile number entered by you.

Enter the OTP and click Validate.

According to the Income Tax Department:

• The OTP remains valid for 15 minutes
• You have 3 attempts to enter the correct OTP and
• If required, you can use the Resend OTP option to generate a fresh OTP

[Insert screenshot – OTP verification screen]

Step 4: View Your Jurisdictional Assessing Officer Details

After successful OTP validation, the portal displays your Jurisdictional Assessing Officer details.

The information may include:

• Area Code
• AO Type
• Range Code
• AO Number
• Jurisdiction
• JAO Address
• Email ID of the JAO
• PAN Status

You can note these details for future communication with the Income Tax Department.

[Insert screenshot – JAO details displayed on portal]

Can You Find Your AO After Logging In?

Yes. The Income Tax Department has also documented a post-login method for checking jurisdictional details.

The general navigation is:

Login to e-Filing Portal > My Profile > Jurisdictional Details

However, for most taxpayers, the pre-login Know Your JAO facility is the simpler method because it does not require access to the taxpayer's e-Filing account.

What Do Area Code, AO Type, Range Code and AO Number Mean?

When you use the Know Your JAO facility, you may see a combination of codes identifying your tax jurisdiction.

Area Code

The Area Code identifies the geographical tax jurisdiction under which the taxpayer falls.

AO Type

The AO Type identifies the type or category of Assessing Officer having jurisdiction.

Range Code

The Range Code identifies the particular Income Tax Range under the administrative structure of the Department.

AO Number

The AO Number further identifies the particular assessing jurisdiction.

Taken together, these details help identify the Income Tax Department jurisdiction associated with your PAN.

When Do You Need to Contact Your Assessing Officer?

For routine income-tax return filing, refund status, e-verification and most other tax services, taxpayers generally do not need to physically contact their Assessing Officer.

Most taxpayer services are available online and several proceedings are conducted electronically or through the faceless system.

However, you may need your JAO details where the Income Tax Department specifically asks you to approach the jurisdictional authority or where a particular matter requires action at the jurisdictional level.

One example documented by the Income Tax Department involves certain PAN-Aadhaar correction or delinking situations where taxpayers may be required to approach their JAO.

What If You Have Shifted to Another City or State?

Your existing Assessing Officer may continue to appear against your PAN even after you change your residential or business address.

According to the Income Tax Department's Know Your AO guidance, where a taxpayer shifts the permanent or residential address from one state to another, migration of the PAN to the appropriate jurisdictional AO may be required.

Where required, the taxpayer may need to approach the relevant jurisdictional income-tax authority for migration.

After migration is completed, you can use the Know Your JAO service again to verify the jurisdiction appearing against your PAN.

Is Your JAO the Same as Your Faceless Assessing Officer?

Not necessarily.

This is an important distinction. A JAO is the officer or authority having jurisdiction over your PAN, while a faceless assessment can be handled through centrally allocated assessment units under the faceless assessment framework.

Frequently Asked Questions

Do I need to log in to find my Assessing Officer?

No. The Know Your JAO facility can be accessed without logging in to the Income Tax e-Filing portal.

Do I need my Income Tax registered mobile number?

No. According to the Income Tax Department's guidance, a valid mobile number can be used for OTP verification while using the Know Your JAO service.

Is an OTP required?

Yes. A 6-digit OTP is sent to the mobile number provided while using the service.

How long is the OTP valid?

The OTP is valid for 15 minutes, and the portal permits up to 3 attempts to enter the correct OTP.

What details will I get after OTP verification?

The portal may display details such as the Area Code, AO Type, Range Code, AO Number, jurisdiction, JAO address, email ID and PAN status.

Do I need to contact my AO for filing my Income Tax Return?

Normally, no. Income-tax return filing and most taxpayer services are available online. You generally need to approach your JAO only where the Income Tax Department specifically requires jurisdictional action or where the relevant issue cannot be completed through the regular online process.

Conclusion

Finding your Assessing Officer is straightforward through the Income Tax Department's Know Your JAO facility. You do not need to log in to your e-Filing account. Simply enter your PAN and a valid mobile number, verify the OTP, and the portal will display the jurisdictional details associated with your PAN.

Keep the JAO's address and email details handy if you have specifically been asked by the Income Tax Department to approach your jurisdictional office. Also remember that your JAO and the authority handling a faceless assessment may not necessarily be the same.

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