International ao code for pan card apply and and uti Latest Update 2022

Last modified: Aug 12, 2022

NRI PAN AO Code Details | international Area Code For Pan Card Apply, Usa , UK,

Can NRI apply for PAN card? Can NRI apply for PAN card? A non-resident Indian ('NRI') can apply for PAN by submitting the Form No. 49A along with the requisite documents and prescribed fees at the PAN application center of UTIITSL or NSDL. He can also make an online application through the website of UTIITSL or NSDL.

Is PAN card different for NRI? A PAN is mandatory when filing Income-Tax return, TDS or any transaction that attracts tax. PAN works completely the same way for both NRI and Resident Indian except for one factor – the type of Application Form alone changes with respect to your current Residential Status.

Whether NRI needs to submit Form 60? Nature of Transaction    Value of Transaction Trading in securities    Amount Exceeding Rs 1,00,000 per transaction,

International Taxation AO Code search for PAN

Guidelines

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.
The list of AO codes given below is to help the PAN applicant to choose the AO codes under whose jurisdiction the applicant of new PAN falls. The AO code for a given PAN may change across time as per the policy of Income Tax Department (PAN in such cases remains the same). To know the AO under whom the PAN holder is assessed at any point of time, the applicant will have to contact the local Income Tax Office.

What is AO code in pan card for foreign citizens?

Foreign citizens AO Code is DLC-C-35-1, AO code is the Assessing Officer's code under whose jurisdiction the applicant's ITR will fall. This code has to be mentioned in the form when applying for a PAN card. Such applicants have to provide the AO code in the application which can be obtained from the Income Tax Office.

List of NRI AO Code Records for International PAN Apply AO COde Number Details [2022]

List of NRI AO Code records for International Taxation Number AO Code List
Select Ward/Circle/Range/ Commissioner Description Area Code AO Type Range Code AO Number
  CIRCLE INTERNATIONAL TAXATION 1(1)(1), DELHI --- DLC C 35 1
  CIRCLE INTERNATIONAL TAXATION 1(1)(2) --- DLC C 35 2
  DC/AC(INTERNATIONAL TAXATION), BHOPAL --- BPL C 38 1
  DC/AC(INTERNATIONAL TAXATION)-I,PUNE AT NASHIK --- DLC C 85 1
  DC/AC(INTERNATIONAL TAXATION)-II PUNE AT NASHIK --- DLC C 85 2
  CIRCLE INTERNATIONAL TAXATION 3(1)(1) DELHI --- DLC C 121 21
  CIRCLE INTERNATIONAL TAXATION 3(1)(2)DEL --- DLC C 121 22
  CIRCLE INTERNATIONAL TAXATION 2(1)(1), --- DLC C 122 31
  CIRCLE INTERNATIONAL TAXATION 2(1)(2) --- DLC C 122 32
  CIRCLE (INTERNATIONAL TAXATION), JAIPUR --- DLC C 123 1
  CIRCLE-1,INTERNATIONAL TAXATION, CHANDIGARH --- DLC C 124 1
  DCIT/ACIT(INTERNATIONAL TAXATION)-I, AT NAGPUR --- DLC C 130 1
  DCIT/ACIT(INTERNATIONAL TAXATION)-II, at NAGPUR --- DLC C 130 2
  DC/AC INTERNATIONAL_TAXATION-I, PUNE AT KOLHAPURE --- DLC C 132 1
  DC/AC INTERNATIONAL TAXATION-II, PUNE AT KOLHAPURE --- DLC C 132 2
  DC/ACIT (INTERNATIONAL TAXATION), JABALPUR --- BPL C 138 1
  DCIT/ACIT-INTERNATIONAL TAXATION GURGAON --- DLC C 200 1
  CIRCLE INTERNATIONAL TAXATION 1(2)(1) --- DLC C 254 1
  CIRCLE INTERNATIONAL TAXATION 1(2)(2) --- DLC C 254 2
  CIRCLE INTERNATIONAL TAXATION 1(3)(1) --- DLC C 255 1
  CIRCLE INTERNATIONAL TAXATION 2(2)(1) --- DLC C 256 1
  CIRCLE INTERNATIONAL TAXATION 2(2)(2) --- DLC C 256 2
  INTERNATIONAL TAXATION CIRCLE 1(2)(1), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'BA' TO 'BB' DLC C 280 1
  INTERNATIONAL TAXATION CIRCLE 1(2)(2), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'BC' TO 'BL' DLC C 280 2
  INTERNATIONAL TAXATION CIRCLE 1(3)(1), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'BM' TO 'BQ' DLC C 281 1
  INTERNATIONAL TAXATION CIRCLE 1(3)(2), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'BR' TO 'BZ' DLC C 281 2
  INTERNATIONAL TAXATION CIRCLE 2(1)(1), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'C' DLC C 283 1
  INTERNATIONAL TAXATION CIRCLE 2(1)(2), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'D' DLC C 283 2
  INTERNATIONAL TAXATION CIRCLE 2(3)(1), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'F' DLC C 284 1
  INTERNATIONAL TAXATION CIRCLE 2(3)(2), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'G' DLC C 284 2
  INTERNATIONAL TAXATION CIRCLE 3(1)(1), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'J' DLC C 286 1
  INTERNATIONAL TAXATION CIRCLE 3(1)(2), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'K','L' DLC C 286 2
  INTERNATIONAL TAXATION CIRCLE 3(3)(1), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'N','Q' DLC C 287 1
  INTERNATIONAL TAXATION CIRCLE 3(3)(2), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'P' DLC C 287 2
  INTERNATIONAL TAXATION CIRCLE 4(2)(1), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'SA' TO 'SM' DLC C 289 1
  INTERNATIONAL TAXATION CIRCLE 4(2)(2), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'SN' TO 'SZ' DLC C 289 2
  INTERNATIONAL TAXATION CIRCLE 4(3)(1), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'U','V' DLC C 290 1
  INTERNATIONAL TAXATION CIRCLE 4(3)(2), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'W' TO 'Z' DLC C 290 2
  (IT) CIRCLE 1, PUNE --- DLC C 400 1
  (IT) CIRCLE 2, PUNE --- DLC C 400 2
  INTERNATIONAL TAXATION CIRCLE 1(1), BANGALORE ALL THE CASES OF PERSONS WITHIN THE TERRITORIAL LIMIT OF THE DISTRICTS OF BANGALORE URBAN AND RURAL AND HAVING/CONTAINING THE FIFTH LETTER/CHARACTER IN THE PAN FROM A TO J OR LAST NAME/SURNAME STARTING WITH LETTER/CHARACTER A TO J IN CASES WHERE PAN HAS NOT BEEN OBTAINED, HAVING LATEST RETURNED INCOME/LOSS MORE THAN RS.20 LAKHS (RS.30 LAKHS IN CASE OF FOREIGN COMPANIES) AND AREA LYING WITHIN THE TERRITORIAL LIMIT OF THE DISTRICTS OF CHIKBALLAPUR, CHAMARAJANAGAR, HASSAN, KOLAR, MANDYA, RAMNAGARA, MYSORE AND TUMKUR IN THE STATE OF KARNATAKA. DLC C 510 1
  INTERNATIONAL TAXATION CIRCLE 1(2), BANGALORE ALL THE CASES OF PERSONS WITHIN THE TERRITORIAL LIMIT OF THE DISTRICTS OF BANGALORE URBAN AND RURAL IN THE STATE OF KARNATAKA AND HAVING/CONTAINING THE FIFTH LETTER/CHARACTER IN THE PAN FROM K TO R OR LAST NAME/SURNAME STARTING WITH LETTER/CHARACTER K TO R IN CASES WHERE PAN HAS NOT BEEN OBTAINED, HAVING LATEST RETURNED INCOME/LOSS MORE THAN RS.20 LAKHS (RS.30 LAKHS IN CASE OF FOREIGN COMPANIES). DLC C 510 2
  CIRCLE 1(1), IT, KOLKATA TERRITORIAL AREA:WEST BENGAL(EXCEPT THE DIST OF EAST MIDNAPORE):CASES> ALL NON-RESIDENTS INCLUDING FOREIGN COMPANIES WITH NAMES STARTING FROM A TO L; TERRITORIAL AREA:>ANDAMAN & NICOBOR ISLANDS & SIKKIM & CLASSIFICATION OF CASES:>ALL NON-RESIDENTS INCLUDING FOREIGN COMPANIES DLC C 511 1
  CIRCLE 1(2),IT, KOLKATA --- DLC C 511 2
  CIRCLE 2(1), IT, KOLKATA TERRITORIAL AREA:WEST BENGAL (EXCEPT THE DIST OF EAST MIDNAPORE) & CLASSIFICATION OF CASES:[1> ALL NON-RESIDENTS INCLUDING FOREIGN COMPANIES WITH NAMES STARTING FROM M TO S DLC C 512 2
  ACIT INTERNATIONAL BHUBANESWAR --- DLC C 512 3
  DCIT INTERNATIONAL TAXATION 1(1) CHENNAI CCIT I,II,III,IV,V CHENNAI DLC C 513 1
  DCIT INTERNATIONAL TAXATION 1(2) CHENNAI --- DLC C 513 2
  CIRCLE INTERNATIONAL TAXATION KOCHI I)ALL FUNCTIONS AND POWERS INCLUDING TAX DEDUCTION AT SOURCE UNDER SECTIONS 194E, 194LB, 194LBA(2), 194LC, 194LD, 195, 196A, 196B, 196C, 196D AND 197 OF THE INCOME TAX ACT 1961 IN RESPECT OF PERSONS MENTIONED AT (A) & (B) BELOW. (A)PERSONS BEING NON-RESIDENTS INCLUDING FOREIGN COMPANIES WITHIN THE MEANING OF SUB SECTION(23A) OF SECTION 2 OF THE INCOME TAX ACT, 1961 AND HAVING A PERMANENT ESTABLISHMENT IN TERMS OF APPLICABLE DOUBLE TAX AVOIDANCE AGREEMENT IN THE AREAS LYING WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CCIT, KOCHI INCLUDING THE UNION TERRITORY OF LAKSHADWEEP OR HAVING A BUSINESS CONNECTION OR HAVING ANY SOURCE OF INCOME WHICH (I) IS RECEIVED OR DEEMED TO BE RECEIVED IN INDIA; (II) ACCRUES OR ARISES OR DEEMED TO ACCRUE OR ARISE IN INDIA IN THE AREAS AREAS LYING WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CCIT, KOCHI INCLUDING THE UNION TERRITORY OF LAKSHADWEEP AND WHOSE TOTAL INCOME/LOSS IS RS. 20 LAKHS AND ABOVE AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT/LAST ASSESSED INCOME IN CASE OF COMPANIES AND WHOSE TOTAL INCOME/LOSS IS RS. 15 LAKHS AND ABOVE AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT IN THE CASE OF ASSESSES OTHER THAN COMPANIES. (A) ANY OTHER CASE ASSIGNED BY THE COMMISSIONER OF INCOME TAX (INTL. TAX), BANGALORE, OR ADDITIONAL/JOINT COMMISSIONER OF INCOME TAX (INTL. TAX), KOCHI. (II) ALL CASES OF TAX DEDUCTION AT SOURCE UNDER SECTIONS 194E, 194LB, 194LBA(2), 194LC, 194LD, 195, 196A, 196B, 196C, 196D AND 197 OF THE INCOME TAX ACT 1961 ON PAYMENT MADE TO NON-RESIDENTS AND FOREIGN COMPANIES IN RESPECT OF PERSONS BEING COMPANIES REGISTERED UNDER THE COMPANIES ACT 2013 OR THE COMPANIES ACT 1956 AND HAVING REGISTERED OFFICE OR PRINCIPAL PLACE OF BUSINESS IN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CCIT, KOCHI INCLUDING THE UNION TERRITORY OF LAKSHADWEEP DLC C 514 1
  DCIT CIRCLE INTERNATIONAL TAXATION, TRIVANDRUM (I)ALL FUNCTIONS AND POWERS INCLUDING TAX DEDUCTION AT SOURCE UNDER SECTIONS 194E, 194LB, 194LBA(2), 194LC, 194LD, 195, 196A, 196B, 196C, 196D AND 197 OF THE INCOME TAX ACT 1961 IN RESPECT OF PERSONS MENTIONED AT I(A) & I(B) BELOW. (A) PERSONS BEING NON-RESIDENTS INCLUDING FOREIGN COMPANIES WITHIN THE MEANING OF SUB SECTION(23A) OF SECTION 2 OF THE INCOME TAX ACT, 1961 AND HAVING A PERMANENT ESTABLISHMENT IN TERMS OF APPLICABLE DOUBLE TAX AVOIDANCE AGREEMENT IN THE AREAS LYING WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF CCIT, THIRUVANANTHAPURAM OR HAVING A BUSINESS CONNECTION OR HAVING ANY SOURCE OF INCOME WHICH (I) IS RECEIVED OR DEEMED TO BE RECEIVED IN INDIA; (II) ACCRUES OR ARISES OR DEEMED TO ACCRUE OR ARISE IN INDIA IN THE AREAS AREAS LYING WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF CCIT, THIRUVANANTHAPURAM. (B) ANY OTHER CASE ASSIGNED BY THE COMMISSIONER OF INCOME TAX (INTL. TAX), BANGALORE, OR ADDITIONAL/JOINT COMMISSIONER OF INCOME TAX (INTL. TAX), KOCHI. (II) ALL CASES OF TAX DEDUCTION AT SOURCE UNDER SECTIONS 194E, 194LB, 194LBA(2), 194LC, 194LD, 195, 196A, 196B, 196C, 196D AND 197 OF THE INCOME TAX ACT 1961 ON PAYMENT MADE TO NON-RESIDENTS AND FOREIGN COMPANIES IN RESPECT OF PERSONS BEING OTHER THAN COMPANIES DERIVING INCOME FROM BUSINESS/ PROFESSION OR SOURCES OTHER THAN INCOME FROM BUSINESS OR PROFESSION AND RESIDING/WHOSE PRINCIPAL PLACE OF BUSINESS IS WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF CCIT, THIRUVANANTHAPURAM. (III) ANY OTHER PERSON OTHER THAN COMPANIES RESPONSIBLE FOR DEDUCTING AT SOURCE UNDER CHAPTER XVII/XVII B OF INCOME TAX ACT 1961 WITHIN THE TERRITORIAL AREA OF CCIT, THIRUVANANTHAPURAM DLC C 515 1
  INTERNATIONAL TAXATION CIRCLE 2(1) CHENNAI --- DLC C 518 1
  INTERNATIONAL TAXATION CIRCLE 2(2) CHENNAI --- DLC C 518 2
  INTERNATIONAL TAXATIONN CIRCLE COIMBATORE --- DLC C 519 1
  INTERNATIONAL TAXATIONN CIRCLE MADURAI --- DLC C 519 2
  DCIT ASMNT CIR 2(1), BANGALORE ALL THE CASES OF PERSONS WITHIN THE TERRITORIAL LIMIT OF THE DISTRICTS OF BANGALORE URBAN AND RURAL AND AREA LYING WITHIN THE TERRITORIAL LIMIT OF BAGALKOT, BELGAUM, BIDAR, BIJAPUR, GULBARGA, RAICHUR AND YADGIR THE DISTRICTS OF IN THE STATE OF KARNATAKA AND HAVING/CONTAINING THE FIFTH LETTER/CHARACTER IN THE PAN FROM S TO Z OR LAST NAME/SURNAME STARTING WITH LETTER/CHARACTER S TO Z IN CASES WHERE PAN HAS NOT BEEN OBTAINED, HAVING LATEST RETURNED INCOME/LOSS MORE THAN RS.20 LAKHS (RS.30 LAKHS IN CASE OF FOREIGN COMPANIES) DLC C 520 1
  INTERNATIONAL TAXATION CIRCLE 2(2) BANGALORE ALL THE CASES OF PERSONS WITHIN THE AREA LYING WITHIN THE TERRITORIAL LIMIT OF THE DISTRICTS OF IN THE STATE OF KARNATAKABANGALORE URBAN AND RURAL AREA LYING WITHIN THE TERRITORIAL LIMIT OF BELLARY, CHIKMAGALUR, CHITRADURGA, DAKSHIN KANNADA, DAVANGERE, DHARWAD, GADAG, HAVERI, KOPPAL, SHIMOGA, KODAGU, UDUPI AND UTTARA KANNADA IN TERRITORIAL LIMIT OF THE STATE OF KARNATAKA DLC C 520 2
  INTERNATIONAL TAXATION CIRCLE 1(1)(1), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'AA' TO 'AM' DLC C 521 1
  INTERNATIONAL TAXATION CIRCLE 1(1)(2), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'AN' TO 'AZ' DLC C 521 2
  INTERNATIONAL TAXATION CIRCLE 4(1)(1), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'R' DLC C 522 1
  INTERNATIONAL TAXATION CIRCLE 4(1)(2), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'T' DLC C 522 2
  INTERNATIONAL TAXATION CIRCLE 2(2)(2), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'H','IO' TO 'IZ' DLC C 523 1
  INTERNATIONAL TAXATION CIRCLE 2(2)(1), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'E','IA' TO 'IN' DLC C 523 2
  INTERNATIONAL TAXATION CIRCLE 3(2)(1), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'MA' TO 'MH' DLC C 524 1
  INTERNATIONAL TAXATION CIRCLE 3(2)(2), MUMBAI NON RESIDENT NON INDIVIDUAL (COMPANIES/AOPS/TRUSTS ETC) CASES OF MUMBAI,THANE,RAIGAD STARTING WITH ALPHABETS 'MI' TO 'MZ','O' DLC C 524 2
  ADIT(INTERNATIONAL TAXATIONN)-1, HYDERABAD --- APR C 525 1
  ADIT(INTERNATIONAL TAXATIONN)-2, HYDERABAD --- APR C 525 2
  ADIT(INTERNATIONAL TAXATIONN)-3 VISHAKHAPATNAM --- APR C 525 3
  CIRCLE,INTERNATIONAL TAXATION, VISHAKHAPATNAM --- APR C 526 1
  DC/ACIT TP-1, AHMEDABAD --- DLC C 554 1
  DC/ACIT TP-2, AHMEDABAD --- DLC C 554 2
  CIRCLE (INTERNATIONAL TAXATION) 1, AHMEDABAD --- DLC C 555 1
  CIRCLE (INTERNATIONAL TAXATION) 2, AHMEDABAD --- DLC C 555 2
  CIRCLE INTERNATIONAL TAXATION, VADODARA --- DLC C 556 1
  ADIT(INTERNATIONAL TAXATION) GANDHIDHAM --- DLC C 557 1
  ACIT INTERNATIONAL TAXATION BHUBANESWAR --- DLC C 559 1
  DDIT/ADIT( INTERNATIONAL TAXATION) NOIDA --- DLC C 560 1
  DDIT/ADIT(INTERNATIONAL TAXATION) LUCKNOW --- DLC C 560 2
  DDIT/ ADIT( INTERNATIONAL) 1 DEHRADUN A TO M INCOMETAX OFFICE, DEHRADUN DLC C 561 1
  DDIT/ ADIT( INTERNATIONAL) 2 DEHRADUN N TO Z INCOMETAX OFFICE, DEHRADUN DLC C 561 2
  DDIT/ADIT INTERNATIONAL TAXATION LUCKNOW --- DLC C 791 1
  ADIT(INTERNATIONAL TAXATION), JAIPUR AT JODHPUR --- DLC C 840 1
  WARD INTERNATIONAL TAXATION 1(1)(2) DELH --- DLC W 35 3
  ITO INTERNATIONAL TAXATION, NASHIK --- DLC W 85 1
  WARD INTERNATIONAL TAXATION. 2(1)(1) --- DLC W 122 31
  WARD INTERNATIONAL TAXATION 2(1)(2) --- DLC W 122 32
  ITO(INTERNATIONAL TAXATION)-1,CHANDIGARH --- DLC W 124 1
  ITO (INTERNATIONAL TAXATION), KANPUR --- DLC W 128 1
  ITO (INTERNATIONAL TAXATION), NAGPUR --- DLC W 130 1
  ITO(INTERNATIONAL- TAXATION) GURGAON --- DLC W 200 1
  WARD INTERNATIONAL TAXATION 1(2)(1) --- DLC W 254 1
  WARD INTERNATIONAL TAXATION 1(2)(2) --- DLC W 254 2
  WARD INTERNATIONAL TAXATION 1(3)(1) --- DLC W 255 1
  WARD INTERNATIONAL TAXATION 1(3)(2) --- DLC W 255 2
  INTERNATIONAL TAXATION WARD 1(2)(1), MUMBAI NON RESIDENT INDIVIDUALS CASES OF MUMBAI,THANE,RAIGAD LASTNAME/SURNAME STARTING WITH ALPHABETS 'BA' TO 'BL' DLC W 280 1
  INTERNATIONAL TAXATION WARD 1(2)(2), MUMBAI --- DLC W 280 2
  INTERNATIONAL TAXATION WARD 1(3)(1), MUMBAI NON RESIDENT INDIVIDUALS CASES OF MUMBAI,THANE,RAIGAD LASTNAME/SURNAME STARTING WITH ALPHABETS 'BM' TO 'BZ' DLC W 281 1
  INTERNATIONAL TAXATION WARD 1(3)(2), MUMBAI --- DLC W 281 2
  INTERNATIONAL TAXATION WARD 2(1)(1), MUMBAI NON RESIDENT INDIVIDUALS CASES OF MUMBAI,THANE,RAIGAD LASTNAME/SURNAME STARTING WITH ALPHABETS 'C','D' DLC W 283 1
  INTERNATIONAL TAXATION WARD 2(1)(2), MUMBAI --- DLC W 283 2
  INTERNATIONAL TAXATION WARD 2(3)(1), MUMBAI NON RESIDENT INDIVIDUALS CASES OF MUMBAI,THANE,RAIGAD LASTNAME/SURNAME STARTING WITH ALPHABETS 'F','G' DLC W 284 1
  INTERNATIONAL TAXATION WARD 2(3)(2), MUMBAI --- DLC W 284 2
  INTERNATIONAL TAXATION WARD 3(1)(1), MUMBAI NON RESIDENT INDIVIDUALS CASES OF MUMBAI,THANE,RAIGAD LASTNAME/SURNAME STARTING WITH ALPHABETS 'J','K','L' DLC W 286 1
  INTERNATIONAL TAXATION WARD 3(1)(2), MUMBAI --- DLC W 286 2
  INTERNATIONAL TAXATION WARD 3(3)(1), MUMBAI NON RESIDENT INDIVIDUALS CASES OF MUMBAI,THANE,RAIGAD LASTNAME/SURNAME STARTING WITH ALPHABETS 'N','P','Q' DLC W 287 1
  INTERNATIONAL TAXATION WARD 3(3)(2), MUMBAI --- DLC W 287 2
  INTERNATIONAL TAXATION WARD 4(2)(1), MUMBAI NON RESIDENT INDIVIDUALS CASES OF MUMBAI,THANE,RAIGAD LASTNAME/SURNAME STARTING WITH ALPHABETS 'S' DLC W 289 1
  INTERNATIONAL TAXATION WARD 4(2)(2), MUMBAI --- DLC W 289 2
  INTERNATIONAL TAXATION WARD 4(3)(1), MUMBAI NON RESIDENT INDIVIDUALS CASES OF MUMBAI,THANE,RAIGAD LASTNAME/SURNAME STARTING WITH ALPHABETS 'U' TO 'Z' DLC W 290 1
  INTERNATIONAL TAXATION WARD 4(3)(2), MUMBAI --- DLC W 290 2
  ITO(IT&TP), BHOPAL --- DLC W 292 1
  INTERNATIONAL TAXATION WARD PATNA --- DLC W 305 1
  IT & TP WARD RANCHI --- DLC W 306 1
  ITO(IT&TP), BHOPAL at JABALPUR --- DLC W 310 1
  (IT) WARD 1, PUNE --- DLC W 400 1
  (IT) WARD 2, PUNE --- DLC W 400 2
  (IT) WARD 3, PUNE --- DLC W 400 3
  (IT) WARD 4, PUNE --- DLC W 400 4
  WARD INTERNATIONAL TAXATION 1(1), BANGALORE ALL THE CASES OF PERSONS WITHIN THE TERRITORIAL LIMIT OF THE DISTRICTS OF BANGALORE URBAN AND RURAL AND AREA LYING WITHIN THE TERRITORIAL LIMIT OF THE DISTRICTS OF CHIKKABALLAPUR, CHAMARAJANAGAR, HASSAN, KOLAR, MANDYA, RAMNAGARA, MYSORE AND TUMKUR IN THE STATE OF KARNATAKA AND HAVING/CONTAINING THE FIFTH LETTER/CHARACTER IN THE PAN FROM A TO J OR LAST NAME/SURNAME STARTING WITH LETTER/CHARACTER A TO J IN CASES WHERE PAN HAS NOT BEEN OBTAINED, HAVING LATEST RETURNED INCOME/LOSS MORE THAN RS.20 LAKHS (RS.30 LAKHS IN CASE OF FOREIGN COMPANIES). DLC W 510 1
  WARD INTERNATIONAL TAXATION 1(2), BANGALORE ALL THE CASES OF PERSONS WITHIN THE TERRITORIAL LIMIT OF THE DISTRICTS OF BANGALORE URBAN AND RURAL IN THE STATE OF KARNATAKA AND HAVING/CONTAINING THE FIFTH LETTER/CHARACTER IN THE PAN FROM K TO R OR LAST NAME/SURNAME STARTING WITH LETTER/CHARACTER K TO R IN CASES WHERE PAN HAS NOT BEEN OBTAINED, HAVING LATEST RETURNED INCOME/LOSS MORE THAN RS.20 LAKHS (RS.30 LAKHS IN CASE OF FOREIGN COMPANIES). DLC W 510 2
  ITO(IT) WARD, KOLKATA TERRITORIAL AREA:WEST BENGAL(EXCEPT THE DIST OF EAST MIDNAPORE) WITH CASES:>ALL TDS CASES U/S 195 & 197 WITH NAMES STARTING FROM A-L;TERRITORIAL AREA:>ANDAMAN & NICOBOR ISLANDS & SIKKIM WITH ALL TDS CASES U/S 195 & 197 DLC W 511 1
  ITO(IT) WARD-HALDIA TERRITORIAL AREA, (EAST MIDNAPORE) DLC W 511 2
  ITO INTERNATIONAL TAXATION PARADEEP --- DLC W 512 3
  INTERNATIONAL TAXATION WARD 1(1) CHENNAI CCIT I,II,III,IV,V CHENNAI DLC W 513 1
  INT. TAXN WARD 1(2) CHENNAI CCIT I,II,III,IV,V CHENNAI DLC W 513 2
  WARD INTERNATIONAL TAXATION, KOCHI (I)ALL FUNCTIONS AND POWERS INCLUDING TAX DEDUCTION AT SOURCE UNDER SECTIONS 194E, 194LB, 194LBA(2), 194LC, 194LD, 195, 196A, 196B, 196C, 196D AND 197 OF THE INCOME TAX ACT 1961 IN RESPECT OF PERSONS MENTIONED AT I(A) & I(B) BELOW. (A) PERSONS BEING NON-RESIDENTS INCLUDING FOREIGN COMPANIES WITHIN THE MEANING OF SUB SECTION(23A) OF SECTION 2 OF THE INCOME TAX ACT, 1961 AND HAVING A PERMANENT ESTABLISHMENT IN TERMS OF APPLICABLE DOUBLE TAX AVOIDANCE AGREEMENT IN THE AREAS LYING WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CIT/CIT, KOCHI-1, PR.CIT/CIT, KOCHI-2 AND PR.CIT/CIT, THRISSUR OR HAVING A BUSINESS CONNECTION OR HAVING ANY SOURCE OF INCOME WHICH (I) IS RECEIVED OR DEEMED TO BE RECEIVED IN INDIA; (II) ACCRUES OR ARISES OR DEEMED TO ACCRUE OR ARISE IN INDIA IN THE AREAS AREAS LYING WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CIT/CIT, KOCHI-1, PR.CIT/CIT, KOCHI-2 AND PR.CIT/CIT, THRISSUR AND WHOSE TOTAL INCOME/LOSS IS BELOW RS. 20 LAKHS AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT/LAST ASSESSED INCOME IN CASE OF COMPANIES AND WHOSE TOTAL INCOME/LOSS IS BELOW RS. 15 LAKHS AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT IN THE CASE OF ASSESSES OTHER THAN COMPANIES. (B) ANY OTHER CASE ASSIGNED BY THE COMMISSIONER OF INCOME TAX (INTL. TAX), BANGALORE, OR ADDITIONAL/JOINT COMMISSIONER OF INCOME TAX (INTL. TAX), KOCHI. (II) ALL CASES OF TAX DEDUCTION AT SOURCE UNDER SECTIONS 194E, 194LB, 194LBA(2), 194LC, 194LD, 195, 196A, 196B, 196C, 196D AND 197 OF THE INCOME TAX ACT 1961 ON PAYMENT MADE TO NON-RESIDENTS AND FOREIGN COMPANIES IN RESPECT OF PERSONS BEING OTHER THAN COMPANIES DERIVING INCOME FROM BUSINESS/ PROFESSION OR SOURCES OTHER THAN INCOME FROM BUSINESS OR PROFESSION AND RESIDING/WHOSE PRINCIPAL PLACE OF BUSINESS IS WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION PR.CIT/CIT, KOCHI-1, PR.CIT/CIT, KOCHI-2 AND PR.CIT/CIT, THRISSUR. (III) ANY OTHER PERSON OTHER THAN COMPANIES RESPONSIBLE FOR DEDUCTING AT SOURCE UNDER CHAPTER XVII/XVII B OF INCOME TAX ACT 1961 WITHIN THE TERRITORIAL AREA OF PR.CIT/CIT, KOCHI-1, PR.CIT/CIT, KOCHI-2 AND PR.CIT/CIT, THRISSUR. DLC W 514 1
  WARD INTERNATIONAL TAXATION, KOZHIKODE (I)ALL FUNCTIONS AND POWERS INCLUDING TAX DEDUCTION AT SOURCE UNDER SECTIONS 194E, 194LB, 194LBA(2), 194LC, 194LD, 195, 196A, 196B, 196C, 196D AND 197 OF THE INCOME TAX ACT 1961 IN RESPECT OF PERSONS MENTIONED AT I(A) & I(B) BELOW. (A) PERSONS BEING NON-RESIDENTS INCLUDING FOREIGN COMPANIES WITHIN THE MEANING OF SUB SECTION(23A) OF SECTION 2 OF THE INCOME TAX ACT, 1961 AND HAVING A PERMANENT ESTABLISHMENT IN TERMS OF APPLICABLE DOUBLE TAX AVOIDANCE AGREEMENT IN THE AREAS LYING WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CIT/CIT KOZHIKODE INCLUDING THE DISTRICT OF MAHE WITHIN THE UNION TERRITORY OF PUDUCHERRY OR HAVING A BUSINESS CONNECTION OR HAVING ANY SOURCE OF INCOME WHICH (I) IS RECEIVED OR DEEMED TO BE RECEIVED IN INDIA; (II) ACCRUES OR ARISES OR DEEMED TO ACCRUE OR ARISE IN INDIA IN THE AREAS AREAS LYING WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CIT/CIT KOZHIKODE INCLUDING THE DISTRICT OF MAHE WITHIN THE UNION TERRITORY OF PUDUCHERRY AND WHOSE TOTAL INCOME/LOSS IS BELOW RS. 20 LAKHS AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT/LAST ASSESSED INCOME IN CASE OF COMPANIES AND WHOSE TOTAL INCOME/LOSS IS BELOW RS. 15 LAKHS AS PER THE LATEST RETURN FILED/RETURN PENDING FOR SCRUTINY ASSESSMENT IN THE CASE OF ASSESSES OTHER THAN COMPANIES. (B) ANY OTHER CASE ASSIGNED BY THE COMMISSIONER OF INCOME TAX (INTL. TAX), BANGALORE, OR ADDITIONAL/JOINT COMMISSIONER OF INCOME TAX (INTL. TAX), KOCHI. (II) ALL CASES OF TAX DEDUCTION AT SOURCE UNDER SECTIONS 194E, 194LB, 194LBA(2), 194LC, 194LD, 195, 196A, 196B, 196C, 196D AND 197 OF THE INCOME TAX ACT 1961 ON PAYMENT MADE TO NON-RESIDENTS AND FOREIGN COMPANIES IN RESPECT OF PERSONS BEING OTHER THAN COMPANIES DERIVING INCOME FROM BUSINESS/ PROFESSION OR SOURCES OTHER THAN INCOME FROM BUSINESS OR PROFESSION AND RESIDING/WHOSE PRINCIPAL PLACE OF BUSINESS IS WITHIN THE TERRITORIAL LIMITS UNDER THE JURISDICTION OF PR.CIT/CIT KOZHIKODE INCLUDING THE DISTRICT OF MAHE WITHIN THE UNION TERRITORY OF PUDUCHERRY. (III) ANY OTHER PERSON OTHER THAN COMPANIES RESPONSIBLE FOR DEDUCTING AT SOURCE UNDER CHAPTER XVII/XVII B OF INCOME TAX ACT 1961 WITHIN THE TERRITORIAL AREA OF PR.CIT/CIT KOZHIKODE INCLUDING THE DISTRICT OF MAHE WITHIN THE UNION TERRITORY OF PUDUCHERRY. DLC W 514 3
  INTERNATIONAL TAXATION WARD 2(1) CHENNAI CCIT I,II,III,IV,V CHENNAI DLC W 518 1
  INTERNATIONAL TAXATION WARD 2(2) CHENNAI CCIT I,II,III,IV,V CHENNAI DLC W 518 2
  INTERNATIONAL TAXATIONN WARD COIMBATORE --- DLC W 519 1
  INTERNATIONAL TAXATIONN WARD TUTICORIN --- DLC W 519 2
  INTERNATIONAL TAXATION WARD 2(1), BANGALORE ALL THE CASES OF PERSONS WITHIN THE TERRITORIAL LIMIT OF THE DISTRICTS OF BANGALORE URBAN AND RURAL AND HAVING/CONTAINING THE FIFTH LETTER/CHARACTER IN THE PAN FROM S TO Z OR LAST NAME/SURNAME STARTING WITH LETTER/CHARACTER S TO Z IN CASES WHERE PAN HAS NOT BEEN OBTAINED, HAVING LATEST RETURNED INCOME/LOSS MORE THAN RS.20 LAKHS (RS.30 LAKHS IN CASE OF FOREIGN COMPANIES) DLC W 520 1
  INTERNATIONAL TAXATION WARD, PANJI ALL THE CASES OF PERSONS WITHIN THE TERRITORIAL AREA LYING WITHIN THE TERRITORIAL LIMIT OF BAGALKOT, BELGAUM, BIDAR, BIJAPUR, GULBARGA, RAICHUR AND YADGIR THE DISTRICTS OF IN THE STATE OF KARNATAKA AND AREA LYING WITHIN THE TERRITORIAL LIMIT IN THE STATE OF GOA AND HAVING LATEST RETURNED INCOME/LOSS EXCEEDING RS.15 LAKHS (RS.20 LAKHS IN CASE OF FOREIGN COMPANIES) DLC W 520 2
  ITO INTERNATIONAL TAXATION WARD MANGALORE --- DLC W 520 3
  INTERNATIONAL TAXATION WARD 1(1)(1), MUMBAI NON RESIDENT INDIVIDUALS CASES OF MUMBAI,THANE,RAIGAD LASTNAME/SURNAME STARTING WITH ALPHABETS 'A' DLC W 521 1
  INTERNATIONAL TAXATION WARD 1(1)(2), MUMBAI --- DLC W 521 2
  INTERNATIONAL TAXATION WARD 4(1)(1), MUMBAI NON RESIDENT INDIVIDUALS CASES OF MUMBAI,THANE,RAIGAD LASTNAME/SURNAME STARTING WITH ALPHABETS 'R','T' DLC W 522 1
  INTERNATIONAL TAXATION WARD 4(1)(2), MUMBAI --- DLC W 522 2
  INTERNATIONAL TAXATION WARD 2(2)(1), MUMBAI NON RESIDENT INDIVIDUALS CASES OF MUMBAI,THANE,RAIGAD LASTNAME/SURNAME STARTING WITH ALPHABETS 'E','H','I' DLC W 523 1
  INTERNATIONAL TAXATION WARD 2(2)(2), MUMBAI --- DLC W 523 2
  INTERNATIONAL TAXATION WARD 3(2)(1), MUMBAI NON RESIDENT INDIVIDUALS CASES OF MUMBAI,THANE,RAIGAD LASTNAME/SURNAME STARTING WITH ALPHABETS 'M','O' DLC W 524 1
  INTERNATIONAL TAXATION WARD 3(2)(2), MUMBAI --- DLC W 524 2
  ITO(INTERNATIONAL TAXATIONN)-1, HYDERABAD --- APR W 525 1
  ITO(INTERNATIONAL TAXATIONN)-2, HYDERABAD --- APR W 525 2
  ITO(INTERNATIONAL TAXATIONN)-3 VISHAKHAPATNAM --- APR W 525 3
  WARD INTERNATIONAL TAXATION VISHAKHAPATNAM --- APR W 526 1
  WARD INTERNATIONAL TAXATION,KAKINADA --- APR W 526 2
  WARD INTERNATIONAL TAXATION, VIJAYAWADA --- APR W 526 3
  WARD INTERNATIONAL TAXATION, NELLORE --- APR W 526 4
  WARD 1, INTERNATIONAL TAXATION, AHMEDABAD DIST : AHMEDABAD, GANDHINAGAR, BHAVNAGAR, BOTAD, SURENDRANAGAR, MEHSANA, PATAN, BANASKHATHA(PALANPUR), SABARKANTHA(HIMATNAGAR), ARAVALLI DLC W 555 1
  WARD 2, INTERNATIONAL TAXATION, AHMEDABAD --- DLC W 555 2
  OLD WD INTERNATIONAL TAXATION, VADODARA --- DLC W 556 1
  ITO.(INTERNATIONAL TAXATION)GANDHIDHAM --- DLC W 557 1
  AC / DC (INTERNATIONAL TAXATION) RAJKOT --- DLC W 557 2
  ITO (INTERNATIONAL TAXATION) SURAT --- DLC W 558 1
  INTERNATIONAL TAXATION WARD, PARADEEP PARADEEP PORT DLC W 559 1
  ITO INTERNATIONAL TAXATION PARADEEP --- DLC W 559 3
  ITO (INTERNATIONAL TAXATION) NOIDA --- DLC W 560 2
  ITO (INTERNATIONAL TAXATION) KANPUR --- DLC W 560 3
  ITO(INTERNATIONAL TAXATION) DEHRADUN --- DLC W 561 1
  ITO IT&TP KOLKATA AT GUWAHATI --- DLC W 603 1

Can NRI apply for Aadhar card from USA? 2022

YES. An NRI (whether minor or adult) with a valid Indian Passport can apply for Aadhaar from any Aadhaar Kendra.

Who is eligible for PAN card?

All Indian citizens having the source of income and valid proofs (as prescribed by the Income Tax Department) are eligible to apply for PAN card. Obtaining a PAN card or Permanent Account Number is mandatory for every tax payer or the person who needs to file an income tax return on behalf of self or others.

Can I apply for PAN card from UAE?

ABU DHABI: Indian expats in the UAE can now apply for their PAN or Permanent Account Number card at Ghurair International Exchange branches in the UAE. PAN is a code that acts as an identification for Indian nationals.

How many properties NRI can buy in India?

Yes, a non-resident Indian can buy either a residential property or a commercial property in India. Further, there is no limit on the number of residential or commercial properties that an NRI can purchase in India. Exception: An NRI however cannot buy agricultural land, plantation land or a farm house in India.

What AO code should NRIs use?

International Ao Code For Pan Card Apply 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.

Is Ao code mandatory for PAN card?

It is mandatory for the applicants to mention the AO code in the PAN application. The AO code under jurisdiction of which the applicant falls, should be selected by the applicant. The applicants are advised to be careful in selection of the AO code.

What is AO region?

Areas subject to inundation by 1-percent-annual-chance shallow flooding (usually sheet flow on sloping terrain) where average depths are between one and three feet. Some Zone AO have been designated in areas with high flood velocities such as alluvial fans and washes.

Can US citizen get PAN card in India?

Even if you are a foreign citizen who wants to apply for a PAN card in India, you will have to start by filling out the form. You can visit the TIN-NSDL website and fill out form 49AA. Individuals who have foreign nationalities, OCI holders and PIOs need to use this form to get a PAN Card.

How To Find My PAN Ao Code?

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. The list of AO codes given below is to help the PAN applicant to choose the AO codes under whose jurisdiction the applicant of new PAN falls. The AO code for a given PAN may change across time as per the policy of Income Tax Department (PAN in such cases remains the same). To know the AO under whom the PAN holder is assessed at any point of time, the applicant will have to contact the local Income Tax Office.

Ao Code for Pan Card for us Citizens (NRI)

International Ao Code For Pan Card Apply. AO code is the Assessing Officer's code under whose jurisdiction the applicant's ITR will fall.

Can NRI apply for PAN card online?

Can NRI apply for PAN card online? A non-resident Indian ('NRI') can apply for PAN by submitting the Form No. 49A along with the requisite documents and prescribed fees at the PAN application center of UTIITSL or NSDL. He can also make an online application through the website of UTIITSL or NSDL.

Can NRI apply for PAN card without Aadhar card?

Applicants who don't have an Aadhar Card can fill either of the forms: 49A (for citizens of India) or 49AA (for foreign citizens) and carry forward with the paperless process online. The PAN Card will be delivered to the registered address with the applicable fee, which you can pay online while filling the form.

Can NRI get a PAN card?

If you are an NRI, it is mandatory for you to possess a PAN card if you make any financial transaction in India that are listed below: Receive income in India in the form of salary or professional fees, which is taxable. Opening a bank account. Opening demat account.

How can a non-resident apply for a PAN card?

Steps to Apply for a PAN Card for NRIs Log on to the official website of TIN-NSDL to start the application process. Fill out Form 49A, furnishing the required information in the form. Upload your photograph, address, ID and age proofs. Pay the fees. Use the acknowledgement to track your application's status.

What is the difference between NRI PAN card and normal PAN card?

What is the difference between an NRI PAN card and normal PAN card? An NRI PAN card is the same as a PAN card issued to individuals living in India. However, to apply for a PAN card for OCI or people of Indian origin who hold foreign citizenship, an applicant is required to fill Form 49AA.

What is the salary of NRI?

Accordingly, visiting NRIs whose total income (which is defined as taxable income) in India is up to Rs 15 lakh during the financial year will continue to remain NRIs if the stay does not exceed 181 days, as was the case earlier

Can an NRI buy property in India without PAN card?

PAN Card is not mandatory for an NRI as they are non-residential Indians with Indian passports; especially if they do not plan to invest money into any business in India. However it is mandated by the government to have a PAN Card if, An NRI wants to invest in mutual funds in India.

Can NRI give form 60?

Form 60 is the declaration which is required to be filed by an individual or a person (except company and firms) in the absence of permanent account no.


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