If you are applying for a PAN card or updating your PAN details, selecting the correct AO Code (Assessing Officer Code) is mandatory. The AO Code connects you to the right Income Tax jurisdiction based on your state, city, and applicant category.
In this 2026 guide, you’ll understand how the Income Tax AO Code list is organized state-wise and how to select the correct jurisdiction.
What Is an AO Code?
An AO Code is a four-part code used by the Income Tax Department of India to identify:
- Your regional tax office
- Your Assessing Officer
- Your tax jurisdiction
It includes:
- Area Code (City/Region)
- AO Type (Ward/Circle)
- Range Code
- AO Number
Example: DEL W 72 1
How AO Code List Is Organized State-Wise
The AO Code list is divided in this order:
State → City/District → Applicant Category → Ward/Circle Details
Each state has multiple cities, and each city has multiple wards or circles depending on the number of taxpayers.
Major States & AO Code Jurisdiction Examples (2026)
Below are examples of how AO Codes are structured in major Indian states.
Delhi
- Area Code: DEL
- AO Type: W (Ward) / C (Circle)
- Used for individuals, businesses, corporates
Example: DEL W 33 2
Delhi has multiple wards and circles due to a high number of taxpayers.
Maharashtra (Mumbai, Pune, Nagpur)
- Mumbai Area Code: MUM
- Pune Area Code: PNE
- Nagpur Area Code: NGP
Example: MUM C 45 1
Mumbai has separate circles for corporate and high-income taxpayers.
Karnataka (Bengaluru)
- Area Code: BLR
Example: BLR W 210 3
Bengaluru jurisdiction is divided into business and non-business categories.
Uttar Pradesh (Lucknow, Noida, Kanpur)
- Lucknow: LKN
- Noida: NOI
- Kanpur: KNP
Each city has ward and circle classifications.
Tamil Nadu (Chennai, Coimbatore)
- Chennai: CHE
- Coimbatore: CBE
Chennai has multiple income tax ranges due to corporate presence.
West Bengal (Kolkata)
- Area Code: KOL
Example: KOL W 58 1
Gujarat (Ahmedabad, Surat)
- Ahmedabad: AHM
- Surat: SRT
Business-heavy cities usually have Circle-based jurisdictions.
Chhattisgarh (Raipur)
- Area Code: RPR
Example: RPR W 45 2
Mostly Ward-based jurisdiction for individuals.
How to Check State-Wise AO Code List (Latest 2026 Method)
To find your exact AO Code:
- Visit the official PAN application portal (Protean).
- Click on “Know Your AO Code.”
- Select your State.
- Select your City/District.
- Choose your category (Individual/Company/etc.).
- View and select the correct AO Code from the list.
Always match the jurisdiction description carefully.
Business vs Non-Business Jurisdiction
For Salaried Individuals:
Usually under Ward (W) category.
For Business Owners:
Generally under Circle (C) category.
Selecting the wrong category may delay processing.
Common Questions About AO Code List
Is AO Code Same for Everyone in a City?
No. It depends on locality, income type, and applicant category.
Can AO Code Change?
Yes. If you change your address, jurisdiction may be updated.
Is AO Code Mandatory?
Yes, while applying for PAN or TAN.
Final Conclusion
The Income Tax AO Code List 2026 is organized state-wise to help assign the correct jurisdiction to taxpayers. Each state has multiple cities, and each city has ward/circle classifications depending on taxpayer type.
Before submitting your PAN application:
✔ Select correct state
✔ Choose correct city
✔ Pick correct applicant category
✔ Verify ward/circle details
Choosing the correct AO Code ensures smooth PAN processing and proper tax record management.