Last update: 17-09-2024
AO code is the Assessing Officer's code under whose jurisdiction the applicant's ITR will fall. The person who is not resident in India as per the Income Tax Act should select one of the AO code from the below mentioned list. If you are unaware about the AO Code applicable to you, you may select default AO Code(DLC-C-35-1) below as your AO Code.
What AO code should NRIs use NRIs International Code is DLC-C-35-1.
NRI Ao Code is DLC-C-35-1
| Area Code | AO Type | Range Code | AO No |
|---|---|---|---|
| DLC | C | 35 | 1 |
Applicants for PAN are required to provide the AO code in their application. This information can be obtained from the Income Tax deperment Office.
Additional guidelines for non resident PAN applicants – New PAN application
An applicant who is –
a) a citizen of India but residing outside India at the time of making application
b) not a citizen of India i.e. foreign citizen
c) other than individual (like company or trust or firm etc.) – not a citizen of India -
having no office of its own in India.
(Citizenship is stated in item no. 12 of the application).
should fill the PAN application as below -
1) AO Code
i. AO code pertaining to International Taxation Directorate should be used.
2) Address
i. A foreign address can be provided as residential (only for Individuals) and
office address by such applicants, if they do not have any Indian address of
their own.
ii. Individuals applicants may indicate any address (residential or office –
whether Indian or foreign) as the address for communication.
iii. Additional courier charges for PAN card dispatch shall be payable by
applicant at the time of making application if the address for communication
is a foreign address.
iv. Complete address including name of state (if applicable) and name of
country should be clearly mentioned in the application as part of the address
in line m eant for providing ‘Tow n / city / district.
AO Code is a combination of Area Code, AO Type, Range Code and AO Number. Applicants for PAN are required to provide the AO code in their application. This information can be obtained from the Income Tax Office. Applicants may search their AO Codes on the basis of description wherever provided. Applicants for PAN are required to provide the AO code in their application. This information can be obtained from the Income Tax Office, It is mandatory for the applicants to mention the AO code in the PAN application. The AO code under jurisdiction/ Income tex office of which the applicant falls.