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The AO is your designated tax officer who verifies your ITR, reconciles TDS, handles scrutiny, and issues demand/refund orders for your PAN.
AO can summon documents, conduct inquiries, reassess income under section 147, charge penalties, and pass assessment orders under sections 143/144.
Yes, if you move permanently (update PAN address), change residency status, or get reassigned by the Principal Commissioner of Income Tax via transfer order.
You can communicate with your AO via email (official AO email from 'Know your AO'), post (registered letter), or in person at the AO office. Additionally, you can use the e-filing grievance portal for formal complaints.
It is decided based on your PAN address, residential status, income type, and geographical area (ward/circle/range) assigned by the CBDT.