Who is an Assessing Officer?
Assessing officer is the Income-tax officer who has the power to compute taxable income of the taxpayer. He can also ask for the books of accounts and other details of the taxpayer for verification.
How is the jurisdiction of the Income-tax officer is determined?
The address mentioned by the taxpayer in his PAN record is used to determine the jurisdiction of the Income-tax officer.
E.g. Mr. Bharat lives in New Delhi. He provided the address of his residential house in New Delhi while applying for PAN. Hence, the jurisdiction of Mr. Bharat shall be Income-tax office, New Delhi.
What is the importance of jurisdiction?
Due to the Centralized processing system of Income-tax department, all the taxpayers are required to file their Income-tax Returns online. (However, in case of the taxpayers having income less than Rs. 5 lakhs and not having refund of tax, Income-tax returns may be filed physically).
The jurisdiction plays an important role in case of any correspondence from the Income-tax department. Department issues Notices, Intimations, Orders, etc. to the taxpayer on his address as per their jurisdiction. On the other hand if the taxpayer wants to file any application (other than online) he may do so only to his jurisdictional Income-tax officer.
How do I identify my Jurisdictional Assessing Officer?
- Go to the website http://incometaxindiaefiling.gov.in/
- At the services column on Home page, click on Know Your Jurisdictional A.O.
- Enter your PAN and Security code(as shown on screen) and submit.
- You can get your Jurisdictional Assessing Officer.
How do I change my jurisdiction in the Income-tax records?
If the taxpayer changes his city of residence, he should change his jurisdiction by applying to the Income-tax department.
E.g. Miss Sheetal shifted to Bangalore from Indore due to her new job. Her old jurisdiction was Indore. However for future correspondence with the Income-tax department, she is required to change her jurisdiction as Bangalore.
In such cases, the taxpayer is required to inform the existing jurisdictional Income-tax officer about such change by way of written application.