Who is an assessing Officer?
An Assessing Officer (AO) is an Income Tax Department officer responsible for ensuring the regularity of ITR filed by the taxpayers in his/her jurisdiction. The AO has the authority to examine the returns, ask for supporting documents, recompute the taxable income, and issue assessment orders and tax demands. The AO also handles any taxpayer concerns or requests, such as rectifying returns and issuing refunds. Every taxpayer is assigned a jurisdictional Assessing Officer based on the address mentioned by the assessee in his Permanent Account Number (PAN) record and his income.
What is the importance of assessing officer?
The AO is responsible for ensuring that the taxpayer pays the correct amount of tax according to the law and the facts of the case. The AO also has the power to ask for books of accounts, documents, and other evidence from the taxpayer to verify the accuracy and completeness of the return of income filed by him or her.
The AO conducts a detailed examination of the return of income and may re-compute the taxable income if he or she finds any errors or discrepancies. If required, the AO also issues notices, orders, and demands to the taxpayer. The AO also handles any queries, requests, or grievances raised by the taxpayer related to his or her assessment.
The AO is an important link between the income tax department and the taxpayer. The AO helps ensure compliance with the income tax law and facilitates voluntary payment of tax by the taxpayer. The AO also helps resolve disputes and prevent litigation between the department and the taxpayer. The AO contributes to the revenue collection and economic development of the country.
What is jurisdiction and the purpose of jurisdiction?
The jurisdiction means the rights and duties of an Income Tax Assessing officer in a geographical area. The assessing officer is responsible for the communication between the IT Department and the taxpayers for the area under which the taxpayers are covered.
How to know your assessing officer?
Taxpayers might be in a dilemma about who their assessing officer is and how they would find out about their assessing officer. Any taxpayer can have the details of their Income Tax Assessing officer using the Know Your AO service provided in the e-filing portal of the Income Tax Department of India. Any registered or unregistered taxpayer can use the Know Your AO service without login to the e-filing portal.
Assessee must have a PAN (Permanent Account Number) and valid mobile numbers to access this service.
Here is the step-by-step guide to Know your AO:
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Step 1: Visit the e-Filing portal, and under quick links, click on Know Your AO. Enter your PAN and a valid mobile number on the Know Your Jurisdictional Assessing Officer page and click Continue.
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Step 2: You will get a 6-digit OTP on your mobile number. Enter the OTP on the verification page and click Validate.
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Once you have completed the OTP validation process, you can see the Assessing officer's details.
The Income Tax Return filing has already been started, so don’t wait for the last date to file ITR. File your ITR or Book eCA if you need assistance during e filing income tax return.
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