AO Code for PAN & TAN: Area Code, AO Type, Range Code & AO Number
Find the correct Area Code, AO Type, Range Code and AO Number for your PAN card or TAN application. This page explains what each part of the code means and how the Income Tax Department assigns it by PIN code, with a complete worked example for Mumbai. Updated 2026-27.
How to Find Your AO Code for a PAN Application
The Income Tax Department does not assign AO codes by locality name. The official search is driven by PIN code. Pick the right PIN code first, then read the Area Code, AO Type, Range Code and AO Number straight off the official list.
The one thing most guides get wrong: an AO code is not looked up by area name such as "Dwarka" or "Andheri". It is looked up by the PIN code of a specific address, and which address depends on who is applying.
| Category of applicant | AO code search criteria |
|---|---|
| Individuals whose source of income is salary, or who are engaged in a business or profession and have an office in that city | Select the AO code based on the office PIN code |
| Individuals other than the above, residing in that city | Select the AO code based on the residential PIN code |
| Firms, companies, association of persons (trusts), local authority and government | Select the AO code based on the office PIN code |
| Association of persons, body of individuals, artificial juridical person, HUF | Select the AO code based on the PIN code of the place where the activity or business is conducted |
Source: Protean (formerly NSDL e-Governance), Tax Information Network — AO code search for PAN.
| Component | What it is | Example |
|---|---|---|
| Area Code | Three-letter code for the city or region the jurisdiction sits in | MUM |
| AO Type | The kind of office holding jurisdiction. W is a Ward, C is a Circle | W |
| Range Code | Numeric code for the range the ward or circle belongs to. It is not a serial number and is frequently three digits | 151 |
| AO Number | Number of the specific Assessing Officer within that range | 1 |
AO codes are revised as jurisdictions are reorganised, so the only safe source is the live official search. Both links below open the Protean Tax Information Network AO code search, which is the list PAN and TAN applications are validated against.
Official AO code search for PAN → Official AO code search for TAN →
If you already hold a PAN and only want to know who your current Assessing Officer is, the "Know Your AO" / Jurisdictional Assessing Officer service on the Income Tax e-filing portal answers that from your PAN and mobile number. incometax.gov.in →
This is the complete official AO code list for the city of Mumbai, reproduced exactly as Protean publishes it. Note how every range code is 151, 952 or 953, and how each row is selected by a band of PIN codes rather than by a locality name.
| Ward / Circle | PIN codes from | Area Code | AO Type | Range Code | AO Number |
|---|---|---|---|---|---|
| ITO 15(1)-1 | 400001 to 400007 | MUM | W | 151 | 1 |
| ITO 15(1)-2 | 400008 to 400015 | MUM | W | 151 | 2 |
| ITO 15(1)-3 | 400016 to 400024 | MUM | W | 151 | 3 |
| ITO 15(1)-4 | 400025 to 400034 | MUM | W | 151 | 4 |
| ITO 15(2)-1 | 400035 to 400046 | MUM | W | 952 | 1 |
| ITO 15(2)-2 | 400047 to 400057 | MUM | W | 952 | 2 |
| ITO 15(2)-3 | 400058 to 400067 | MUM | W | 952 | 3 |
| ITO 15(2)-4 | 400068 to 400075 | MUM | W | 952 | 4 |
| ITO 15(3)-1 | 400076 to 400085 | MUM | W | 953 | 1 |
| ITO 15(3)-2 | 400086 to 400095 | MUM | W | 953 | 2 |
| ITO 15(3)-3 | 400096 to 400105 and onwards | MUM | W | 953 | 3 |
| ITO 15(3)-4 | 400611, 400613, 400614, 400701, 400703, 400705, 400706, 400708, 400709 | MUM | W | 953 | 4 |
Source: Protean Tax Information Network, AO code list for Mumbai. Checked 27 September 2026. Other cities are served from the same search but are not reproduced here, because a stale copy of an AO code is worse than no copy at all.
📌 Not sure which AO code applies to you? TAXAJ's CA team confirms the correct code against the official list before your PAN or TAN application goes in — free consultation.
Book a free call →AO Code for a TAN Application (Form 49B)
Form 49B asks for an AO code in the same four parts. For a deductor the code is selected from the office PIN code of the entity — the registered office for a company or LLP, the business address for a proprietor. The TAN AO code list is maintained separately from the PAN list, so use the TAN search rather than reusing a PAN AO code.
Official AO code search for TAN →
The AO code recorded against your TAN follows you into every TDS return and every TRACES communication, so an error here surfaces later as mismatched correspondence rather than as an immediate rejection.
📌 Need TAN registration, or TDS returns filed once you have it? TAXAJ handles both.
TAN & TDS with TAXAJ →What is AO Code for PAN Card? — Complete Explanation
AO Code (Assessing Officer Code) is a unique alphanumeric identifier assigned by the Income Tax Department of India. It determines which Income Tax Assessing Officer (AO) has jurisdiction over your tax matters. The AO Code is mandatory for PAN card application (Form 49A), TAN application (Form 49B), and is used in all tax-related communications, assessments, notices, and ITR filing. An incorrect AO Code causes delays or rejection of your PAN/TAN application.
The AO Code consists of 4 components: Area Code (3-letter city identifier), AO Type (taxpayer category), Range Code (ward/circle number), and AO Number (officer's unique number). Together these 4 elements uniquely identify the Income Tax ward, circle, or range responsible for your jurisdiction.
Area Code
3-letter geographic code for your city. DEL = Delhi, MUM = Mumbai, BNG = Bangalore, CHN = Chennai, KOL = Kolkata.
AO Type
W = Ward (individuals, small businesses). C = Circle (companies, HNIs). H = HUF. I = International Taxation (NRIs, foreign entities).
Range Code
Numeric code identifying the specific ward or circle within the jurisdiction. Based on your residential or office address within the city. Varies by locality.
AO Number
Unique numeric identifier assigned to each Assessing Officer by NSDL / Protean. The final component of the AO Code. Published on NSDL and UTIITSL portals.
Who Selects Which AO Code?
👤 Individual — Salaried
- AO Code based on official (employer) address
- Ward (W) type codes typically apply
- Range based on office locality pin code
- Student / housewife can leave blank — allocated on pin code
💼 Individual — Business / Self-Employed
- AO Code based on home address if income is business-only
- Office address if salary + business income
- Ward (W) or Circle (C) depending on income level
- Circle (C) for higher income brackets
🏢 Company / LLP / Firm
- AO Code based on registered office address
- Circle (C) type codes typically apply
- Trusts, HUF, AOP, BOI — use office address
- Same rule for TAN application (Form 49B)
💡 How to Change Your AO Code When You Relocate
When you change your residential or office address to a different city or ward, you must update your AO Code. Visit Income Tax e-filing portal → Profile Settings → PAN Details → Change in AO. Or file a written application to your current AO requesting transfer. The source AO approves the transfer and you can track the new jurisdiction under "Know Your Jurisdictional AO" on the IT website. TAXAJ assists with AO migration and PAN correction services.
AO Code for PAN & TAN — Complete FAQ
AO Code for PAN Card & TAN — Everything You Need to Know
The AO Code (Assessing Officer Code) is a unique identifier assigned by the Income Tax Department of India that links every taxpayer to a specific tax jurisdiction. When you apply for a PAN card using Form 49A or a TAN using Form 49B, the AO Code field is mandatory — it ensures your application is processed by the correct Assessing Officer (AO) who will handle your future tax assessments, notices, scrutiny, and refund matters.
The correct AO Code depends on three key factors: (1) Your city/location — each city has a 3-letter Area Code (DEL = Delhi, MUM = Mumbai, BNG = Bangalore), (2) Your taxpayer category — Ward (W) for individuals, Circle (C) for companies and HNIs, International (I) for NRIs, (3) Your ward/circle number within the city based on your address. This page sets out the official PIN-code method and a complete worked example for Mumbai, so you can read the Protean list correctly instead of guessing. After finding your AO code, apply for PAN with TAXAJ and let our CA team handle the entire process.