Permanent Account Number (PAN) is a 10-digit alpha numeric number, issued in the form of a laminated card by the Income Tax Department to any ‘person’ who applies for it or to whom the department allots the number without an application. PAN enables the department to link all transactions of the person with the department. These transactions include tax payments, TDS/TCS credits, returns of income/ wealth/ gift/ FBT, and specified transactions, among others. PAN, thus, acts as an identifier for the ‘person’ with the tax department.
However, when an assessee shifts his permanent residential address from one state to another, it is necessary to get the PAN migrated to the new Assessing Officer. This will enable the new A.O. to process the return filed by the assessee as per his new address. Here are some critical points you should know:
How can I come to know the jurisdiction of my new A.O. ?
Jurisdiction of the new A.O. can be viewed on the official website www.incometaxindia.gov.in in the column ‘Field Offices’ of various states wherein Designation and contact numbers of the officers are mentioned. For people serving in the Armed Forces, the PAN is usually allotted as per their office address or the current place of posting. However, after retirement, the PAN should be transferred to the jurisdictional A.O. in their hometown or the state where they settle after retirement.
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What is to be done for migrating my PAN:
An application has to be made to the AO having current jurisdiction over the PAN to migrate the same to the new A.O. The process of PAN migration involves entering of PAN transfer request by the destination A.O. and its acceptance by the source A.O. (in whose jurisdiction the PAN lies presently). If transfer request is allowed by the source A.O., the PAN transfer request then reaches source Commissioner of Income Tax for his confirmation. Unless source officer accepts the transfer request, PAN remains stuck in the transfer process. Unless the PAN gets migrated, the destination A.O. cannot do anything with the return filed by you.
How will I come to know that my PAN has migrated to the new A.O.?
Current status of the jurisdictional A.O. of the PAN can be verified from the website www.incometaxindiaefiling.gov.in from the column “KNOW YOUR JURISDICTIONAL A.O.”
(With inputs from the Income Tax Department website)