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Tax Time Guide 2024: What to know before completing a tax return

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IR-2024-45, Feb. 21, 2024

WASHINGTON — During the busiest time of the tax filing season, the Internal Revenue Service kicked off its 2024 Tax Time Guide series to help remind taxpayers of key items they’ll need to file a 2023 tax return.

As part of its four-part, weekly Tax Time Guide series, the IRS continues to provide new and updated resources to help taxpayers file an accurate tax return. Taxpayers can count on IRS.gov for updated resources and tools along with a special free help page available around the clock. Taxpayers are also encouraged to read Publication 17, Your Federal Income Tax (For Individuals) for additional guidance.

Essentials to filing an accurate tax return

The deadline this tax season for filing Form 1040, U.S. Individual Income Tax Return , or 1040-SR, U.S. Tax Return for Seniors , is April 15, 2024. However, those who live in Maine or Massachusetts will have until April 17, 2024, to file due to official holidays observed in those states.

Taxpayers are advised to wait until they receive all their proper tax documents before filing their tax returns. Filing without all the necessary documents could lead to mistakes and potential delays.

It’s important for taxpayers to carefully review their documents for any inaccuracies or missing information. If any issues are found, taxpayers should contact the payer immediately to request a correction or confirm that the payer has their current mailing or email address on file.

Creating an IRS Online Account can provide taxpayers with secure access to information about their federal tax account, including payment history, tax records and other important information.

Having organized tax records can make the process of preparing a complete and accurate tax return easier and may also help taxpayers identify any overlooked deductions or credits .

Taxpayers who have an Individual Taxpayer Identification Number or ITIN may need to renew it if it has expired and is required for a U.S. federal tax return. If an expiring or expired ITIN is not renewed, the IRS can still accept the tax return, but it may result in processing delays or delays in credits owed.

Changes to credits and deductions for tax year 2023

Standard deduction amount increased. For 2023, the standard deduction amount has been increased for all filers. The amounts are:

  • Single or married filing separately — $13,850.
  • Head of household — $20,800.
  • Married filing jointly or qualifying surviving spouse — $27,700.

Additional child tax credit amount increased. The maximum additional child tax credit amount has increased to $1,600 for each qualifying child.

Child tax credit enhancements. Many changes to the Child tax credit (CTC) that had been implemented by the American Rescue Plan Act of 2021 have expired.

However, the IRS continues to closely monitor legislation being considered by Congress affecting the Child Tax Credit. The IRS reminds taxpayers eligible for the Child Tax Credit that they should not wait to file their 2023 tax return this filing season. If Congress changes the CTC guidelines, the IRS will automatically make adjustments for those who have already filed so no additional action will be needed by those eligible taxpayers.

Under current law, for tax year 2023, the following currently apply:

  • The enhanced credit allowed for qualifying children under age 6 and children under age 18 has expired. For 2023, the initial amount of the CTC is $2,000 for each qualifying child. The credit amount begins to phase out where AGI income exceeds $200,000 ($400,000 in the case of a joint return). The amount of the CTC that can be claimed as a refundable credit is limited as it was in 2020 except that the maximum ACTC amount for each qualifying child increased to $1,500.
  • The increased age allowance for a qualifying child has expired. A child must be under age 17 at the end of 2023 to be a qualifying child.

Changes to the Earned Income Tax Credit (EITC). The enhancements for taxpayers without a qualifying child implemented by the American Rescue Plan Act of 2021 will not apply for tax year 2023. To claim the EITC without a qualifying child in 2023, taxpayers must be at least age 25 but under age 65 at the end of 2023. If a taxpayer is married filing a joint return, one spouse must be at least age 25 but under age 65 at the end of 2023.

Taxpayers may find more information on Child tax credits in the Instructions for Schedule 8812 (Form 1040) .

New Clean Vehicle Credit. The credit for new qualified plug-in electric drive motor vehicles has changed. This credit is now known as the Clean Vehicle Credit. The maximum amount of the credit and some of the requirements to claim the credit have changed. The credit is reported on Form 8936, Qualified Plug-In Electric Drive Motor Vehicle Credit , and on Form 1040, Schedule 3.

More information on these and other credit and deduction changes for tax year 2023 may be found in the Publication 17, Your Federal Income Tax (For Individuals) , taxpayer guide.

1099-K reporting requirements have not changed for tax year 2023

Following feedback from taxpayers, tax professionals and payment processors, and to reduce taxpayer confusion, the IRS recently released Notice 2023-74 announcing a delay of the new $600 reporting threshold for tax year 2023 on Form 1099-K, Payment Card and Third-Party Network Transactions . The previous reporting thresholds will remain in place for 2023.

The IRS has published a fact sheet with further information to assist taxpayers concerning changes to 1099-K reporting requirements for tax year 2023.

Form 1099-K reporting requirements

Taxpayers who take direct payment by credit, debit or gift cards for selling goods or providing services by customers or clients should get a Form 1099-K from their payment processor or payment settlement entity no matter how many payments they got or how much they were for.

If they used a payment app or online marketplace and received over $20,000 from over 200 transactions,

the payment app or online marketplace is required to send a Form 1099-K. However, they can send a Form 1099-K with lower amounts. Whether or not the taxpayer receives a Form 1099-K, they must still report any income on their tax return.

What’s taxable? It’s the profit from these activities that’s taxable income. The Form 1099-K shows the gross or total amount of payments received. Taxpayers can use it and other records to figure out the actual taxes they owe on any profits. Remember that all income, no matter the amount, is taxable unless the tax law says it isn’t – even if taxpayers don’t get a Form 1099-K.

What’s not taxable? Taxpayers shouldn’t receive a Form 1099-K for personal payments, including money received as a gift and for repayment of shared expenses. That money isn’t taxable. To prevent getting an inaccurate Form 1099-K, note those payments as “personal,” if possible.

Good recordkeeping is key. Be sure to keep good records because it helps when it’s time to file a tax return. It’s a good idea to keep business and personal transactions separate to make it easier to figure out what a taxpayer owes.

For details on what to do if a taxpayer gets a Form 1099-K in error or the information on their form is incorrect, visit IRS.gov/1099k  or find frequently asked questions at Form 1099-K FAQs .

Direct File pilot program provides a new option this year for some

The IRS launched the Direct File pilot program during the 2024 tax season. The pilot will give eligible taxpayers an option to prepare and electronically file their 2023 tax returns, for free, directly with the IRS.

The Direct File pilot program will be offered to eligible taxpayers in 12 pilot states who have relatively simple tax returns reporting only certain types of income and claiming limited credits and deductions. The 12 states currently participating in the Direct File pilot program are Arizona, California, Florida, Massachusetts, Nevada, New Hampshire, New York, South Dakota, Tennessee, Texas, Washington state and Wyoming. Taxpayers can check their eligibility at directfile.irs.gov .

The Direct File pilot is currently in the internal testing phase and will be more widely available in mid-March. Taxpayers can get the latest news about the pilot at Direct File pilot news and sign up to be notified when Direct File is open to new users.

Finally, for comprehensive information on all these and other changes for tax year 2023, taxpayers and tax professionals are encouraged to read the Publication 17, Your Federal Income Tax (For Individuals) , taxpayer guide, as well as visit other topics of taxpayer interest on IRS.gov.

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Maryland Comptroller’s Office Announces Important Information for 2023 Income Tax Returns

February 20, 2024 · 6 minute read

By Saleem A. Shareef

The Maryland Comptroller’s Office has announced important information for individual and business taxpayers regarding their 2023 income tax returns. The information relates to: filing deadlines; local tax rates; exemptions and deductions; pension exclusions; subtraction modifications; individual taxpayer changes; and business taxpayer changes. ( What’s New for the 2024 Tax Filing Season (2023 Tax Year), Maryland Comptroller’s Office, 02/01/2024 .)

Filing deadlines.

Acceptance of Maryland business income tax returns began January 16, 2024, and individual income tax returns began January 29, 2024. The 2023 individual income tax return filing deadline is April 15, 2024. Corporation income tax returns are due by the 15th day of the fourth month following the close of the taxable year, or by the original due date required for filing the federal return.

Local tax rates.

For tax year 2023, local income tax rates have not changed from tax year 2022, except Allegany County’s rate decreased from 3.05% to 3.03%; Cecil County from 3% to 2.8%; St. Mary’s County from 3.1% to 3%; and Washington County from 3% to 2.95%. For nonresident tax withholding purposes, the lowest county income tax rate remains at 2.25% for both 2023 and 2024 tax years.

Exemptions and deductions.

Personal exemptions:  For tax year 2023, there have been no changes affecting personal exemptions on Maryland returns. The exemption amount of $3,200 begins to be phased out if the federal adjusted gross income (AGI) is more than $100,000 ($150,000 for joint taxpayers). The $3,200 exemption is phased out entirely when the income exceeds $150,000 ($200,000 for joint taxpayers). The additional exemption of $1,000 remains the same for age and blindness. Form 502B must be attached to Forms 502, 505, and 515 in order to determine the exemptions that can be claimed.

Deductions:  The tax year 2023 standard deduction is a maximum value of $2,550 for single taxpayers and $5,150 for head of household, a surviving spouse, and taxpayers filing jointly. Maryland follows the federal tax law treatment to suspend the itemized deduction limitation threshold (Pease Limitation). High-income taxpayers are not required to reduce their itemized deductions using the itemized deduction worksheet used in prior years.

Under current Maryland law, if the federal standard deduction is taken, Maryland taxpayers cannot itemize on their Maryland returns. The comptroller alerts Maryland taxpayers that taking the federal standard deduction may reduce their federal tax liability, but doing so may result in an increase to their Maryland income tax liability. Taxpayers are encouraged to run their income tax returns under both deduction methods, and to compare the results of taking the standard deduction versus itemizing deductions, to see which method causes the lowest overall tax liability.

For federal income tax purposes, taxpayers cannot claim more than $10,000 ($5,000 for married filing separately) for state and local taxes paid. The federal limitation impacts Maryland returns because the amount of state income taxes claimed as federal itemized deductions must be added back. The addback is limited to $10,000 ($5,000 for married filing separately) and is reported on Line 17b of Maryland Form 502. Maryland will accept any reasonable interpretation of the limitation reported on Line 17b. A reasonable interpretation of the law includes the following example: a single filer paid $8,000 in real property taxes and $4,000 in Maryland state income taxes. Maryland will accept an addback of state income tax of $2,000 on Line 17b. In this example, the real estate taxes make up $8,000 of the $10,000 limitation and only $2,000 are required to be added back as state income taxes.

Pension exclusions.

Maryland’s maximum pension exclusion, which is available to qualifying taxpayers 65 years of age or older, are totally and permanently disabled, or have a spouse who is totally and permanently disabled, increases from the 2022 tax year amount of $34,300 to the 2023 tax year amount of $36,200. Up to a $15,000 subtraction is available to retired forest, park, and wildlife rangers who: (1) are age 55 or older; (2) are not age 65 or older, are not totally disabled, or do not have a spouse who is totally disabled; and (3) have included on their federal return taxable income received as a pension, annuity, or endowment from an employee retirement system qualified under  IRC § 401(a) ,  IRC § 403 , or  IRC § 457(b) . An individual cannot claim both this subtraction and the standard pension exclusion. Worksheet 13E should be used for the calculation. The pension exclusion for other public safety personnel is still available, but is now calculated as a separate subtraction.

Subtraction modifications.

A new subtraction modification for tax year 2023 is available for union dues: Code Letter yc—paid union dues included in federal AGI that would have been deductible as an unreimbursed employee expense prior to tax year 2018. However, certain amounts are excluded, and the subtraction cannot be claimed if self-employed and the dues are claimed as a business expense on the federal return.

The following are existing subtraction modifications updated for tax year 2023: (1) Code Letter k—up to $12,000 in expenses incurred by parents to adopt a child with special needs through a public or nonprofit adoption agency, and up to $10,000 for a child without special needs; (2) Code Letter u—up to $12,500 of military retirement income, including death benefits, received by a qualifying individual during the tax year if the taxpayer has not yet attained the age of 55, or up to $20,000 if the taxpayer is age 55 or over; (3) Code Letter yb—an amount of ordinary and necessary expenses, including a reasonable allowance for salaries or compensation, paid or incurred during the taxable year in carrying on a trade or business as a Maryland state licensed medical cannabis grower, processor, dispensary, or any other cannabis establishment licensed by the state, if the deduction for ordinary and necessary expenses is disallowed under  IRC § 280E ; and (4) the mileage rate for certain qualifying charitable use of a car on Form 502V has increased from 62.5¢ per mile to 65.5¢ per mile for the period January 1, 2023 through December 31, 2023.

Individual taxpayer changes.

The following are individual taxpayer changes: (1) interest is due at the rate of 10.0075% annually or 0.8339% per month for any month or part of a month that a tax is paid after the original due date of the 2023 return but before January 1, 2025; (2) a new addition modification for resident members of a pass-through entity (PTE) that is taxed at the entity level in another state; and (3) Form 502CR has been updated for the credit for child and dependent care expenses.

Business taxpayer changes.

The following have been updated concerning business taxpayers: Federal Security Clearance Costs tax credit, Food Donations by Qualified Farms tax credit, automated external defibrillator tax credit, and dividend addback.

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Change PAN Jurisdiction–Assessing Officer

PAN Card Pic

PAN or Permanent Account Number is the unique 12 digit alpha-numerical identification number given to all the tax payers by the Income Tax Department / CBDT. If you have income above Rs. 2.5 lakh and more you will have to file income tax return for which PAN is mandatory. Once you have PAN, all your bank accounts will be linked to Aadhaar , enabling the Income Tax Department to identify and ascertain details about volume of your transactions and whether you are filing the income tax return if your income is above the basic income tax limit etc. Each tax payer with unique PAN number will be assigned a Assessing Officer (AO) by the Income Tax Department. For all income  tax related queries pertaining to your PAN, you need to consult your Assessing Officer regularly, respond to any notices sent by the Assessing Officer etc.

The Problem:

Smile with tongue out

The simple solution to this problem is to get your PAN jurisdiction transferred to the place where you have shifted. If it doesn’t have an income tax office, nearby town or city under which jurisdiction your current place of residence falls within. As of now, there is no way to transfer or change PAN jurisdiction of income tax online. The only way to get your PAN or Assessing Officer (AO) jurisdiction transferred to a new place is to write a letter to your present Commissioner of Income Tax (CIT) under whose charge your present Assessing Officer /Ward/Circle is located with a copy to your present jurisdictional Assessing Officer. However, this process first requires that you identify the jurisdictional Assessing Officer to where you PAN needs to be transferred. Often, this is very much tricky as most of us don’t have the jurisdictional breakdown of Income Tax Department. You can locate the jurisdictional Assessing Officer based on your present location by accessing the jurisdiction details of various states/charges of the Income Tax Department across India by clicking here .

Example: Suppose you are an individual salaried employee located in Chennai and assessed for income tax at Chennai. Now Chennai is the place where your original PAN jurisdiction lies. Now assume that you have moved into a new job located in Bangalore. You would want to get your PAN jurisdiction and Assessing Officer migrated to Bangalore. To do this, first note down the jurisdiction details of the present Assessing Officer. You can do this by accessing PAN jurisdiction page . Also, you need to find out the jurisdiction details of the Assessing Officer (ITO Ward / ACIT/DCIT Circle) Karnataka (Bangalore) by clicking here . Scroll down to find your alphabet (of Surname/First name of your name) or by location. If your income returned is less than Rs.20 lakh, your jurisdictional AO will be Income Tax Officer (ITO Ward) else you will be assessed with Assistant or Deputy Commissioner of Income Tax (ACIT/DCIT Circle).

PAN AO Jurisdiction Bangalore

For instance if your name is Anand are an employee of a private company based and you reside in Bangalore, from the above jurisdiction chart, your PAN jurisdiction will have to be transferred to the Assessing Officer: ITO, Ward-5(3)(1), under Principal Commissioner of Income Tax –5 (Pr.CIT-5), Bangalore. Now you need to find the address of the offices of the Principal Commissioner and the ITO. Do a Google search for Pr.CIT-5, Bangalore and you will easily find the directory of the Income Tax Department of Bangalore. From the directory locate the address of the office of the Commissioner of Income Tax-5.

Principal Commissioner CIT-5 Bangalore Address

From the above page in the directory, we can easily find the address of the Pr.CIT-5, Bangalore: BMTC Building, 5th Floor 80Ft Road, 6th Block, Koramangala, Bengaluru-5600095.

Range 5(3) Bangalore Address

Again, from the same directory, I could locate the address of the ITO, Ward-5(1)(1): No.59, HMT Bhavan, 4th Floor, Ballari Road, Ganganagar, Bengaluru – 560032.  The same process may be followed for finding out the addresses of the current jurisdictional Assessing Officer and jurisdictional Commissioner of Income Tax.

Now that you have located the addresses of the current jurisdictional Assessing Officer and also that of the AO to where your PAN to be migrated, let’s now see the format of the letter that your need to write and send to the office of the Principal Commissioner where your PAN jurisdiction lies at present with a copies marked to the current jurisdictional AO, to the Commissioner of Income Tax and the Assessing Officer to where the PAN jurisdiction to be transferred.

PAN Transfer of Jurisdiction / Assessing Officer – Letter in Word Format:

In order to make it simple for you, we have prepared a sample letter format in MS-Word which you can use for writing application for transfer of PAN. You can download the letter in Word format from here .

Once you have completed the letter, take a print out, sign on it. Then either send it through post to the office of the Pr.Commissioner or if you have time, you can directly submit the application at the office in person. A copy of the same letter to be submitted to the AO of the Income Tax Ward/Circle where you are currently assessed. Send remaining two copies to the new jurisdictional Commissioner of Income Tax and to the new jurisdictional Assessing Officer. The remaining process will be done by the Assessing Officers and your PAN will be migrated usually within a time of around 2-3 weeks depending on the number of working days. If your PAN hasn’t got transferred even after 1-2 months of submission, you can file a grievance petition with the department which will ensure that your PAN transfer to new jurisdiction is completed within reasonable amount of time. The procedure of filing online grievance petition (known as e-nivaran petition) will be dealt with in a separate post later.

Please let us know, if you have any questions regarding PAN migration or change/transfer of PAN jurisdiction to new Assessing Officer.

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2 thoughts on “change pan jurisdiction–assessing officer”.

Sir, I was working I Govt.Arts College, Rasipuram. I was transferred o promotion as Principal of Govt.Arts College Chidambaram from 21-06-2011 to 15-10-2012. Then I was transferred to Govt.Arts college, Rasipuram.

I was submitting my IT return from Govt Arts College, Rasipuram.

In Chidambaram college, the quarterly statement of IT was not sent properly and so the IT department is sending me a notice that I have not paid the Income Tax paid for the period in which I worked as a Principal.

I have sent a detailed report of the amount of salary drawn with the monthly IT- deducted and also the final duduction at the year end in February-2012.

But they are not accepting and they now say that a I have to apply for PAN – Migration and and it is my duty. I don’t no what to do.

Please tell me what should I do.

Change My PAN Card Jurisdiction–Assessing Officer Only

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Change Assessing Officer and Jurisdiction for Income Tax

Change Assessing Officer and Jurisdiction for Income Tax

Change Assessing Officer and Jurisdiction for Income Tax: Every citizen of our country must file their income tax return. The assessee needs to speak to the income tax authorities for various reasons. It can clarify any doubt the officials may have or talk about their grievances related to tax filing. Hence, it is crucial to know under whose jurisdiction of the Income Tax Department you come. You can learn about everything related to Income tax, such as the tax ward, circle, assessing officer, etc., from the change of setting officer and the jurisdiction.

We will discuss the officer, their jurisdictions, and the circumstances in which you can contact them if required. You can also get to know how to change the assessing officer if you need.

Overview of the Assessing Officer

An assessing offer is a person who has the authority or jurisdiction to make tax assessments of an assessee, i.e., you. You may know them as the Income-tax Officer, the Assistant Commissioner, the Deputy Commissioner, the Joint Commissioner, or the Additional Commissioner. They all have different natures of trade and other incomes according to their position.

How You Get Assigned with an Assessing Officer?

If you are a taxpayer, then your address in your PAN card determines under whose jurisdiction you come. You will be under the income tax officer accordingly. They have the responsibility of assessing the records of all taxpayers in the geographic area under their jurisdiction. They will determine the returns for you.

How to Identify Your PAN Jurisdiction and AO Code?

If you are looking for your PAN jurisdiction details and the information of your current AO, you can get it without logging in to the income tax portal by following the steps below.

  • Go to the official website of the income tax department.
  • Then click on the ‘Know your Jurisdictional AO’ link on the site.
  • Enter your PAN number and mobile number.
  • Hit submit.
  • You can receive a one-time password on the phone number you have registered with the authorities.
  • You have to enter it in the space on the website. (You will get three attempts to enter the correct OTP)

When Can You Contact the Assessing Officer?

You can contact the officer in charge if you have concerns regarding the following points.

  • To clarify the income tax returns.
  • To respond to invalid outstanding demand or clarification regarding the satisfaction of outstanding demand.
  • To rectify the Challan no. 280.
  • To present notice for processing income tax returns from the assessing officer.
  • For challan no. 280 correction

While filling the challan no. 280 for self-assessment tax, if there is some mistake such as wrong assessment year or incorrect TAN or PAN, it is necessary to correct it. Otherwise, the tax authorities will not be able to credit the refund, and you might get a notice from the Income-tax department for the tax due.

Does Change in PAN Address Automatically Change Assessing Officer?

The change in your PAN address does not automatically change the assessing officer in the database. If you need to change the assessing officer since you have changed the address, you have to write to your current officer. They will take the necessary steps to transfer the jurisdiction and record to the appropriate officer. Your current assessing officer will help you migrate to the new jurisdiction if they are satisfied with the proposal. They will notify the new officer.

Hence the conditions under which you can change the assessing officer are as follows.

  • Change of address of jurisdiction
  • Change of assessing officer in case of unethical behavior

How to Change The Assessing Officer in Case of Change in Address?

There are two ways you can change the officer after an address change. The first option is to visit the office physically.

  • Please make an application with the competent authority, and print six copies of it.
  • Send one copy of the application to the AO, CIT, and Addl/ Jt. CIT. each.

For example, if you have moved from one place to another, you will need to intimate the current jurisdictional tax officer by writing a letter to them. In some rare cases, the jurisdiction can get modified without your request, but it is unlikely.

The other option is to make the changes through the online government portal.

  • Firstly, log on to the NSDL site and apply for the updates with the address on the PAN card.
  • Please make an application to the current jurisdictional officer and request them to transfer your assessment records to the new officer in the new area.
  • Pay the requisite fees.
  • Provide the following details:
  • Your PAN number and name
  • Your current AO circle and ward
  • The details of the AO circle or ward where you wish to seek the transfer
  • Reason for transfer

For example, I am residing in Jharkhand, and my Jurisdiction is Ward 33, Jharkhand; due to some reasons, I wish to shift to Kolkata and intend to change my ward. Hence, I have submitted an application to my assessment officer in Jharkhand asking for the transfer of all my legal documents to the officer in Kolkata and the said acknowledgment letter’s copy to the new jurisdictional officer and inform them about the update that they will receive.

How to Change your AO by Changing your Address in your PAN?

Each PAN holder has a separate range based on their income and geographic details. People need to know about it since it will be helpful to them in the future if they wish to change their address. You can follow the steps below to change the address on your PAN card.

  • Visit the NSDL website.
  • Go to the New PAN correction DSC.
  • Please fill all the relevant parts of the application and upload all necessary documents supporting it along with a photograph.
  • Submit the form.
  • Make the payment.
  • Save and print the acknowledgment notice you receive at the end of the transaction or submission.
  • Sign this acknowledgment after signing it and glue on your photographs, and sign on one of them as well.
  • Send this signed acknowledgment letter to the NSDL with all supporting documents by post with fifteen days of online application.

Disclaimer: It is vital to read the guidelines on the NSDL website before you fill the form so that you don’t make any mistakes while filling it.

How To Make A Change If The Assessing Officer Is Unethical Or Impolite?

If you have a grievance or a complaint with your assessing officer, you can lodge a complaint to the Ombudsman in the income tax department. You require a complaint letter where you mention the following details.

  • Your name and address
  • The name of the assessing officer against whom you have a complaint
  • Exact details of the grievance with relevant proof and documents to support your statement
  • Signature of an authorized representative
  • If you wish, you can also provide an online complaint to the Ombudsman and they will sign it.
  • The date when you send the letter is considered as the date of filing the complaint.

If you are not satisfied with the authority, since they don’t perform their duties ethically, you can request for the change. The grounds for which you can choose to change your officer for unethical practices are as follows.

  • Income tax officials behave rudely with the assessee
  • Delay in the payment of refunds beyond the reasonable time limit
  • Lack of transparency while identifying the cases for scrutiny and non-communication
  • If the AO does not perform its duties

If the AO has wrongly assessed your return (For example, if the AO has made a mistake in treating the expenses of construction of Rs. 2,00,000 as capital expenditure, then the aggrieved party doesn’t need to submit any applications or documents. They can directly appeal within thirty days of receiving the order. The commissioner will then decide a date and time for the hearing from the aggrieved party and the AO).

Where to Address The Letter About Changing The Assessing Officer?

Two situations may occur here if the current assessing officer and the transferred officer may fall under the same jurisdiction of The Director-General or Chief Commissioner of Income Tax or Commissioner of Income-tax or CIT.  In this case, they should get the letter about the change with a copy to the assessing officer (AO) in case it is an issue where you want to change your address.

Suppose the current assessing officer and the assessing officer where you wish to transfer do not fall under the jurisdiction of the same Director General or Chief Commissioner of Income Tax and Commissioner of Income-tax or CIT. In that case, you can write the application to the Director-General or DGIT or the Chief Commissioner of Income.

Examples of Mail

For Income Tax Refund

Dear Mr./ Mrs./ Ms. SO,

We are pleased to inform you that your Income Tax Refund as determined by the ITD has been processed.

Kindly find attached the payment details. The advice is password protected. Kindly use your PAN number in capital letters to open it.

For more details kindly contact the CPC XYZ at 1800-425-2229 (toll-free) or 080-2256500 if you have filed the return online. You can visit the local income tax ward and contact your assessing officer.

In Response to Outstanding Tax Demand

The response for outstanding tax demand is submitted for the User ID ACXXXXX8D, and your transaction ID is 20202020.

Disclaimer: Though your response has been recorded it is subjected to verification and confirmation by the Jurisdictional Assessing Officer.

Change Assessing Officer

How to Track the Application for Change in Assessing Officer?

Generally, if you have posted an application, you will receive emails about the updates on your email. You can also get updates on the correspondence address from the department informing them about the change in the address and jurisdictional officer. Once your officer has successfully changed, you can check it from the KNOW YOUR JURISDICTION section online.

Significance of Knowing your PAN Jurisdiction and Assessing Officer

Your assessing officer has several responsibilities, including the following:

  • Issuing the PAN Card
  • Ensuring the Taxes are collected timely
  • Assessing the income and calculating the tax you owe
  • Evaluating your income returns of ITR
  • Issuing tax refunds
  • Providing solutions for the complaints by the taxpayers under their jurisdiction
  • Sending notices in case there are any discrepancies in the ITRs

The AO also has many other responsibilities. They also hold the power to impose penalties on you or wave them off. Each income tax department of the ward has one or more AOs for them. If you know your PAN jurisdiction and the AO is helpful when you wish to visit them in person or to send an email. You might want to contact them about a notice that you received or to give clarification for the information. Visiting them can serve other purposes as well, such as raising a dispute about a notice, making a complaint about some part of the income tax process, and much more.

The AO code consists of four elements as follows.

Furthermore, there are four AO code types that will help the authorities to identify the individual or the company and to associate them with the proper tax laws.

It is easy to know your PAN AO’s jurisdiction if you have a valid PAN card number. You can find it out by entering the AO code and your PAN details on the official website. Apart from this, you may have to provide these details when you wish to file the income tax returns.

There isn’t any way you can migrate your PAN without the current assessing officer accepting your request for transfer. It is best to deal with it as soon as possible because it might take some time.

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Home » Blog » CBDT notifies procedure for handling assessment if case is transferred by NFAC to Jurisdictional AO

CBDT notifies procedure for handling assessment if case is transferred by NFAC to Jurisdictional AO

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  • Last Updated on 8 September, 2021

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transfer of income tax officer

Notification F. No. 225/97/2021/ITA-II, dated 06-09-2021

Section 144B(8) empowers the Principal Chief Commissioner or the Principal Director General in charge of the National Faceless Assessment Centre (NFAC) to transfer the case to the Assessing Officer (AO) having jurisdiction over such case, with the prior approval of the CBDT. Similarly, Clause 5(2) of the Faceless Penalty Scheme, 2021, has empowered the Principal Chief Commissioner or the Principal Director General, in charge of the National Faceless Penalty Centre, to transfer penalty proceedings to the income-tax authority or the National Faceless Assessment Centre having jurisdiction over the assessee or any other person, in whose case the penalty proceedings are initiated, with the prior approval of the CBDT.

Now, the CBDT has prescribed the following procedure for handling of assessment by Jurisdictional AO in respect of such transferred cases:

(a) All processes in transferred cases may be conducted electronically to the extent technically feasible, except in those cases where the assessee does not have an e-filing account/registered e-mail to communicate electronically with Jurisdictional AO. For cases without digital footprint, the Jurisdictional AO shall endeavour to get the e-filing account of the assessee registered and then electronically conduct the proceedings;

(b) The request for personal hearings shall generally be allowed to assessee with the approval of Range Head, mainly after assessee has filed written submission to the show cause notice. The personal hearing may be allowed to assessee preferably through Video Conference. If Video Conference is not technically feasible, personal hearings may be conducted in a designated area in Income Tax Offices. The hearing proceedings may be recorded;

(c) Use of Faceless processes such as Verification Unit for online verification, Technical Unit for Technical inputs, etc. may also be considered for the non-faceless regime to the extent technically feasible;

(d) To have consistency with the unit concept in a faceless regime, the Range Head may compulsorily be involved in the finalization of assessment of such cases transferred to Jurisdictional AO, for which the provisions of Section 144A may suitably be invoked. In penalties, the approval of Range Head is already embedded in Section 274(2), over a specific monetary ceiling of ‘penalty imposable’. The same may be adhered to.

It is also clarified that in respect of such transferred cases, Jurisdictional AO shall consider the proceedings conducted so far under the faceless regime and proceed further as per the provisions of the Act and broad contours of modalities as indicated above.

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

transfer of income tax officer

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CBDT Procedure on ‘Cases transferred out of Faceless Assessment/ Penalty Proceedings’

CBDT prescribes procedure for handling of assessment/ penalties by Jurisdictional Assessing Officers in cases transferred out of Faceless Assessment/ Faceless Penalty proceedings under the Income-tax Act, 1961. Also CBDT prescribes the Scope/ Cases to be handled under or excluded from the Faceless Assessment Scheme.

CBDT Income Tax Order dt. 06/09/2021 : Procedure for handling cases transferred out of Faceless Assessment/ Penalty Proceedings under Income-tax Act, 1961

Procedure for handling of assessment by Jurisdictional Assessing Officers in respect of assessments/ penalties transferred out of Faceless Assessment u/s 144B(8) of the Income-tax Act, 1961/ Faceless Penalty Scheme, 2021 respectively

1. The Central Board of Direct Taxes (CBDT) has accorded approval for transfer of assessments/ penalties to Jurisdictional Assessing Officers (PAN based), as found necessary, on case-to-case basis in terms of Section 144B(8) of the Income-tax Act, 1961 (Act)/ clause 5(2) of Faceless Penalty Scheme, 2021.

2. The Jurisdictional Assessing Officer (JAO) shall complete the assessments/ penalties in such cases as per the following broad contours to the extent technically feasible:-

A) All processes in cases transferred u/s 144B(8) of the Act/ clause 5(2) of Faceless Penalty Scheme, 2021 may be conducted electronically to the extent technically feasible, except in those cases where the assessee does not have e-filing account/ registered e-mail to communicate electronically with JAO. For cases without digital foot print, the JAO shall endeavor to get the e-filing account of the assessee registered and then conduct the proceedings in an electronic manner.

B) The request for personal hearings shall generally be allowed to the assessee with the approval of Range Head, mainly after the assessee has filed written submission to the show cause notice. Personal hearing may be allowed to the assessee preferably through Video Conference. If Video Conference is not technically feasible, personal hearings may be conducted in a designated area in Income Tax Offices. The hearing proceedings may be recorded.

C) Use of Faceless processes such as VU for online verification, TU for Technical inputs etc. may also be considered for non-faceless regime to the extent technically feasible.

D) In order to have consistency with the unit concept in faceless regime, the Range Head may compulsorily be involved in the finalization of assessment of such cases transferred to JAO, for which the provisions of Section 144A of the Act may suitably be invoked. In penalties, the approval of Range Head is already embedded in Section 274(2) of the Act, over a specific monetary ceiling of ‘penalty imposable’. Same may be adhered to.

3. It is also clarified that in respect of such cases transferred, the JAO shall take into account the proceedings conducted so far under the faceless regime and proceed further as per the provisions of the Act and broad contours of modalities as indicated above.

CBDT Income Tax Order dt.  06/09/2021 : Scope/ Cases to be handled under Faceless Assessment Scheme prescribed by CBDT

Order under sub-section (2) of Section 144B of the Income-tax Act, 1961 (the Act) for specifying the scope/ cases to be done under the Act

1. The Faceless Assessment Scheme, 2019 (the Scheme) has been incorporated in the Act vide the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Section 144B of the Act pertaining to Faceless Assessment has been inserted by the said amendment w.e.f. 01/04/2021.

2. The Central Board of Direct Taxes vide Order under sub-section (2) of Section 144B of the Act for specifying the scope/ cases to be done under the Act, F. No. 187/3/2020-ITA-I dated 31/03/2021 (the Order) specified that all the assessment proceedings pending as on 31/03/2021 and the assessment proceedings initiated on or after 01/04/2021 (other than those in the Central Charges and International Taxation Charges) which fall under the “class of cases” as defined in the said Order shall be completed under section 144B of the Act.

3. In partial modification of the said Order, the Central Board of Direct Taxes hereby directs that in addition to the cases in the Central Charges and International Taxation Charges, cases where pendency could not be created on ITBA because of technical reasons or cases not having a PAN, as the case may be, shall also be excluded from the purview of section 144B of the Act.

4. This order comes into effect immediately.

CBDT Income Tax Order dt.  06/09/2021 : Cases excluded from Faceless Assessment Scheme

Order under section 119 of the Income-tax Act. 1961 (the Act) providing exclusions to section 144B of the Act

2. The Central Board of Direct Taxes vide Order F. No. 187/3/2020-ITA-I dated 13/08/2020 (the Order) read with order under section 119 of the Act regarding mutatis mutandis application of Orders, Circulars etc. issued in order to implement the Scheme to Faceless Assessment u/s 144B of the Act, F. No. 187/3/2020-ITA-I dated 31/03/2021 directed that all the Assessment Orders shall be passed by the National Faceless Assessment Centre (NaFAC) u/s 144B of the Act except as under:-

i) Assessment orders in cases assigned to Central Charges.

ii) Assessment orders in cases assigned to International Tax Charges.

3. In partial modification of the said Order, the Central Board of Direct Taxes in exercise of powers under section 119 of the Act, hereby directs that in addition to exceptions (i) & (ii) provided in Para 2 of the Order, the following exception is also hereby added as under:-

iii) Assessment Orders in cases where pendency could not be created on ITBA because of technical reasons or cases not having a PAN, as the case may be.

4. Further, the Central Board of Direct Taxes clarifies that assessment in cases transferred by the Principal Chief Commissioner or the Principal Director General in charge of National Faceless Assessment Centre (NaFAC) u/s 144B(8) of the Act shall be handled as per the procedure specified in the letter F. No. 225/97/2021/ITA-II dated 06/09/2021.

5. This order comes into effect immediately.

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FIR Online, download legal format. IPC, CPC, CrPC, IP, NI, CP Act

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What is Power to transfer cases? What is Change of incumbent of an office? Section 127 and 129 of Income Tax Act 1961

Power to transfer cases and Change of incumbent of an office are defined under sections 127 and 129 of Income Tax Act 1961. Provisions under these Sections are :

Section 127 of Income Tax Act "Jurisdiction of income-tax authorities"

127. (1) The Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) also subordinate to him. (2) Where the Assessing Officer or Assessing Officers from whom the case is to be transferred and the Assessing Officer or Assessing Officers to whom the case is to be transferred are not subordinate to the same Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner,-

Section 129 of Income Tax Act "Change of incumbent of an office"

Income tax act 1961.

What are the Income-tax authorities? What is procedure for Appointment of income-tax authorities? Section 116 and 117 of Income Tax Act 1961

What is Control of income-tax authorities? What is Instructions to subordinate authorities? Section 118 and 119 of Income Tax Act 1961

What is Jurisdiction of income-tax authorities? What is Jurisdiction of Assessing Officers? Section 120 and 124 of Income Tax Act 1961

What is Power regarding discovery, production of evidence, etc? Section 131 of Income Tax Act 1961

What is Search and seizure? Section 132 of Income Tax Act 1961

Powers to requisition books of account, etc? Section 132A of Income Tax Act 1961

What is Application of seized or requisitioned assets? Section 132B of Income Tax Act 1961

What is Power to call for information? Section 133 of Income Tax Act 1961

What is Power of survey? Section 133A of Income Tax Act 1961

What is Power to collect certain information? Section 133B of Income Tax Act 1961

How to find Jurisdictional Assessing Officer : Income Tax

Feb 26, 2014 | 108 comments

Sometimes for Income Tax related work we need to meet the Jurisdictional Assessing Officer or simply Assessing Officer. Assessing Officer is related to your PAN number. This article explains how to find the  Jurisdictional Assessing Officer.

Table of Contents

Assessing Officer of Income Tax

An  Assessing Officer  going by name is a person who has assesses and technically he has jurisdiction(means: official power to make tax decisions and judgements for that assessee) to make assessment of an assessee, who is liable to tax under the Act. The designation may vary according to the volume of income or nature of trade as assigned by the C entral Board of Direct Taxes ( CBDT Board ), the department which deals with income tax. He may be an Income-tax Officer, Assistant Commissioner, Deputy Commissioner, Joint Commissioner or an Additional Commissioner. To know more about Assessing Officer one can read  incometaxindia.gov.in:Central Board of Direct Taxes 

Why do we need Assessing Officer : The income-tax laws are complicated and taxpayers are flooded with instructions, guidance notes, and Circulars from the CBDT to enlighten them about the way laws are to be interpreted. Howev­er, the reality is that tax assessments involve both subjective and objective considerations, and that the Assessing Officer is a quasi-judicial statutory authority who has to safeguard the income department’s interests, and at the same time, display objectivity in assessments.

When does one need meet the assessing officer :

  • When one has fillen Challan 280 wrong online. Our article  How to Correct Challan 280  discusses it in detail.
  • When one gets the notice from Income Tax Department ex for outstanding demand , for scrutiny or to follow up refund and enquire on the reasons for it not being processed. . Basically when you need a human to present your case.

However, if no action is taken by the assessing officer, the taxpayer can move up the hierarchy and write to the jurisdictional chief commissioner with copies of previous letter/s written to the assessing officer and with a copy of the tax return filed.

It is not necessary for you to personally meet the Assessing Officer. Your lawyer, Chartered Account (CA) can get details or submit the papers on your behalf. ( Please correct me if your experience has been different)

Find your Jurisdictional Assessing Officer

Jurisdiction of the Assessing Officer is the geographical area for which Assessing Officer can assess requests. It is typically associated with the PAN or Permanent Account Number. Permanent Account Number (PAN), as the name suggests, is a permanent number and does not change during lifetime of PAN holder. Changing the address or city, though, may change the Assessing Officer. Such changes must, therefore, be intimated to nearest IT PAN Service Center or TIN Facilitation Center for required correction in PAN databases of the Income Tax department. These requests will have to be made in a form for Request For New PAN Card Or/ And Changes In PAN Data.  

Steps to find your Jurisdictional Assessing Officer

From 1 week of Feb 2017, Income Tax services to find PAN/TAN/Assessing officer all requires login.   From 1 week of Feb 2017 to find your Assessing Officer you have to follow the steps given below.

  • Login to your account on the income tax e-filing website, using your PAN and password
  • In the Menu select Profile Settings.
  • Click on PAN details. You will see jurisdiction info as shown in image below

Login and under Profile Settings->PAN details find jurisdictional Assessing officer

Login and under Profile Settings->PAN details find jurisdictional Assessing officer

From 1 week of Feb 2017, Income Tax services to find PAN/TAN/Assessing officer all requires login, as shown by lock in the image below.

Finding PAN TAN and Assessing Officer requires Login to Income tax website now

Finding PAN TAN and Assessing Officer requires Login to Income tax website now

Old Method of finding your Jurisdictional Assessing officer no longer works

To know your Assessing Officer  , ( which is an optional field to fill in our ITR forms also) Go to incometaxindiaefiling.gov.in/e-Filing/Services/KnowYourJurisdictionLink.html   and enter your PAN number and Captcha code (number in the image to prove you are a computer) as shown in the picture  below (this  (This has changed from beginning of Feb) . if you click on the link it will show following image

Income Tax Know Jurisdictional Assessing  officer

Income Tax Know Jurisdictional Assessing officer

How to find Jurisdictional Assessing Officer for Income Tax

How to find Jurisdictional Assessing Officer for Income Tax

It will show you your Jurisdiction Details as shown in image below

Know your Jurisdiction

Know your Jurisdiction

Find Address of the Building of Jurisdictional Assessing Officer

To find the address of the building mentioned go to website http://www.incometaxindia.gov.in/Pages/jurisdiction.aspx .  You will see list of states shown in the image below

Find Address of Assessing Officer for Income Tax

Find Address of Assessing Officer for Income Tax

Click on the state and a document in pdf form will open which will show details as shown in the image below

 Address of Assessing Officer for Income Tax

Address of Assessing Officer for Income Tax

 Old method of finding address of Assessing Officer

Select the state, it would show you list of income tax offices for example for Karnataka field offices are shown in image below

List of Field Offices in Karnataka

List of Field Offices in Karnataka

Select the Building name which was mentioned in your jurisdiction details , for example in my case it was  HMT Bhawan.  Find the room number and extension of  Jurisdiction which in our example was  DCIT/ACIT CIRCLE 14(1)

Address and Room of Assessing Office

Address and Room of Assessing Office

Meeting the Jurisdictional Assessing Officer

Change of assessing officer and jurisdiction for income tax.

Typically processing of Income Tax Return is done by Central Processing Cell (CPC) Bangalore. But there are cases where you may need to contact your Assesing officer. Our article  Change of Assessing Officer and Jurisdiction for Income Tax discusses it in detail, shows the format of application to submit.

  • For Income Tax Refund
  • In response to outstanding Tax Demand
  • For Challan 280 Correction
  • Notice for Processing of Income Tax Return to meet the Assessing Officer

It is common that people shift to new places for work or other reasons. Due to change in address there are many aspects that need to be updated and modified for filing of tax returns. Now say for example, you shifted to Bangalore from Mumbai due to your new job. Your old jurisdiction was Mumbai. However for future correspondence with the Income-tax department, you are required to change your jurisdiction as Bangalore. In such cases, the taxpayer is required to inform the existing jurisdictional Income-tax officer about such change by way of written application. Many times your Jurisdiction will be changed automatically.

Changing address details in PAN database does not automatically change your jurisdiction . You have to write to your current assessing officer regarding your change of place and request him to transfer your case records and jurisdiction to appropriate AO. Once both the officers are satisfied about proposed transfer, the old Assessing Officer will initiate transfer process and migrate your PAN to the new AO. For any genuine reason like change of address, or ill-mannered assessing officer you can apply to the income tax authority for the change in assessing officer. Please note that

  • Six (6) copies of Application should be filed with competent authority.
  • Copy of application should be sent to concerned AO, CIT and Addl./Jt.CIT.
  • As per section 127(4) of the Income Tax Act, 1961 income file can be transferred at any stage of proceedings even if Assessment is Pending.
  • When a file is transferred then Demand or Refund of Tax can be collected/refunded by new assessing officer. Now a days Demand or Refund is processed by Central Processing Centre, Bangalore.
  • After e-filing ITR: ITR-V,Receipt Status,Intimation u/s 143(1)
  • Notice for Adjusting Refund Against Outstanding Tax Demand, Section 245
  • Income Tax Notice :Sections,What to check,How to reply
  • Understanding Income Tax Notice under section 143(1)
  • How to Correct Challan 280

108 Comments

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thank you for their best information

sir i have filled my ITR after due date of AY 2015-16, individual ITR-I and my refund ITR paper has been transferred to AO for processing, so now what i should able to do?

hOW TO FIND TAX ASSESMENT OFFICER OF AN INSTITUTION WITH A tan NO. NOT pan cARD NO.?

Sir, I work in Bangalore but my PAN Card address is in Pune, so my assessing officer is Pune.Is it necessary to change assessing officer to Bangalore. Can you let me know what difficulties I can face if i dont do the same? And how can I shift assessing officer to Bangalore? Is only chage in PAN correction address required?

Difficulty would arise in case when you get income tax scrutiny or are asked to meet Assessing officer. Our article Change of Assessing Officer and Jurisdiction for Income Tax discusses it in detail. Typically processing of Income Tax Return is done by Central Processing Cell (CPC) Bangalore. But there are cases where you may need to contact your Assesing officer. Examples of Mail from Income Tax For Income Tax Refund In response to outstanding Tax Demand For Challan 280 Correction Notice for Processing of Income Tax Return to meet the Assessing Officer

It is common that people shift to new places for work or other reasons. Due to change in address there are many aspects that need to be updated and modified for filing of tax returns. Now say for example, you shifted to Bangalore from Mumbai due to your new job. Your old jurisdiction was Mumbai. However for future correspondence with the Income-tax department, you are required to change your jurisdiction as Bangalore. In such cases, the taxpayer is required to inform the existing jurisdictional Income-tax officer about such change by way of written application. Many times your Jurisdiction will be changed automatically. For any genuine reason like change of address, or ill-mannered assessing officer you can apply to the income tax authority for the change in assessing officer. Please note that

Six (6) copies of Application should be filed with competent authority. Copy of application should be sent to concerned AO, CIT and Addl./Jt.CIT. As per section 127(4) of the Income Tax Act, 1961 income file can be transferred at any stage of proceedings even if Assessment is Pending. When a file is transferred then Demand or Refund of Tax can be collected/refunded by new assessing officer. Now a days Demand or Refund is processed by Central Processing Centre, Bangalore.

Hi, My question id regarding form 26QB incoorect date of deduction, for which I received a default notice for late deduction, this is for the purchase of a property I did in Noida in Aug 2014, I received the notice on 5 Feb 2016, I have corrected the date of payment and the date of deduction to be exactly matching by filing the correction online for form 26QB without digital signature, which is a genuine scenario, so my queries are below: 1) Do I need to meet the jurisdictional AO in person to represent the case or Should I hire a CA to represent my case. 2) I have purchased a property in Noida(U.P), and my PAN Details show the jurisdictional AO to be of Ward1(4),Mysore;Area Code: KAR;Building Name: Shilpashree Building, MYSORE, but on the other hand in my correction request it reflect the AO Detail to be: TDS Ward-3(3), Bangalore HMT Building, Bangalore. Also, the default notice that is served to me is from the following address: TDS CPC, Aaykar Bhawan, Sector – 3, Vaishali, Ghaziabad, U.P. – 201010

So, I wanted to know that should I sent the acknowledgement for correction along with the proof I had by post to the address from where the notice is served or the Bangalore address assigned to me in AO Detail which is Bangalore HMT building.

3) Also, please let me know that since the default notice has been served to me in feb 2016 and I have filed for the correction on 25 April 2016, so will there be any extra interest that I need to pay for this period of delay.

4) I did understand from the above posts that since the property lies in Noida,it comes under the AO jurisdiction of Vaishali, Ghaziabad, and since my PAN number lies in AO jurisdiction of KAR, and this is why they have assigned me the AO of Bangalore HMT building.

It will really be of great help if you please assist to me in the current situation.

Thanks Mohit

Sir I k srinivasrao worked in LSK projects Pvt ltd of 9 years in this view I am asked management for my form 16 for last 3 years. In this period my gross salary is 25000 per month But now they told me your form 16 issued to you for 1000/month. What can I do how can approach pls feed back me sir

I applied for change in address in PAN card from Delhi to Bangalore & was hoping that IT Department will also change my A.O. address from Delhi to Bangalore. But even after change in address they have not change A.O. details. Is this O.K.? My worry is that when I file my ITR this year from Bangalore, my A.O. will be from Delhi & this may cause problems for me if I have to visit A.O. due to some reason as visiting him/her in Delhi will be very inconvenient for me. Kindly suggest. Thanking you. Best regards, RAKESH

I do E-filing every year and same for 2014_15. But for this AY, my return keep showing transferred to AO and when I write mail to AO, there is no response to mails. Is there anyway to contact them over phone as I am NRI not able to meet them in person. Please advise.

Dear sir, I do E-filling 2014-15 but my return keep showing transfer to AO .Please advie me what will I do.

Nice article! I was googling too much for similar problems that I am facing now.

Actually, I have got a demand request by ITO Ward 1(1) AO in November 2011 via CPS intimation letter. At that time, I was in Delhi and therefore could not visit the AO in Bangalore. Accordingly, I sent a letter enclosing all relevant documents (form 16, ITRV etc.) to claim that the demand is not correct. I was quite sure about this as I found out that I have wrongly filed two ITRs for AY 2007-2008 and AY 2008-2009 for the Form 16 of 2007-2008 financial year. Means, I should have filed ITR only for AY 2008-2009. I believe the demand is raised for the wrong filing of ITR for 2007-2008. Whereas, for AY 2007-2008, I have filed against form 16 of financial year 2006-2007 using CA service. I had all the details and accordingly submitted it the AO via courier. I infect talked with her over phone and explained the situation. She said she will correct the matter.

However, yesterday I got an another CPC intimation letter for adjusting my refund for AY 2015-2016 against outstanding demand of Rs. 80000 for AY 2007-2008. Thus, I come to know that my previous case is not closed yet. I used e-filling website and send the response “Disagree with Demand” stating that my previous rectification request. However, I am not getting further response from the AO.

Meanwhile, I checked the current Jurisdiction office and found that it is changed from the previous one who has raised the outstanding demand. Earlier it was ITO Ward 1(1) and now it is ITO Ward 4(2)(4) Bangalore. I have got the current AO officer email id and send an email too claiming my previous request and providing all necessary documents. As usual, I am not getting any response and I am least hopeful that there will be any response. I am not sure how to take this matter forward as I cannot visit Bangalore now. Your idea or suggestion will be quite helpful.

Regards Saumar

Sir , Please give some input on this

Sir, My ITR status for the assessment year 2015-16 shows “ITR transferred out of CPC for jurisdictional Assessing Officer at income tax office for processing ” . My AO office is in chennai .And the date of transfer to AO is 23/9/2015. Still I didn’t get any updates from them . So what l have to do next? Do I want to meet my AO In-Person?or do I need to submit any documents to them?

Kindly reply,

I plan to move from Delhi to Bangalore. For change of address, I must fill form “Request For New PAN Card Or/ And Changes Or Correction in PAN Data” available on TIN-NSDL website. Will this automatically change AO code in PAN data applicable to my residence in Bangalore? If, not, how can request to change AO code in PAN card?

Go to NSDL site and change the address on PAN Card first. Thereafter you apply to the assessing officer for transfer of your assessment records to the new A.O. having jurisdiction over your case. Copy of the letter must be send to the present CIT and would be CIT with supporting evidence of address proof. The jurisdiction will be changed.

Dear Sir, Thank you for very useful information provided by you in the article. But, I want to find contact details for CIRCLE 4(3)(1), BANGALORE & searched in PDF file at link http://www.incometaxindia.gov.in/Pages/jurisdiction.aspx for state Karnataka. The link does not provide details for the ward (CIRCLE 4(3)(1), BANGALORE). Is this the most recent link or some new link has been provided by Income Tax Department? If yes, kindly provide me. Thanking you. Best regards, RAKESH

In addition to my A.O. in Bangalore (CIRCLE 4(3)(1)), how can I find contact details (postal address) of A.O & CIT at Delhi to whom I must send application for transfer my assessment records to my A.O. in Bangalore? Thanking you. Best regards, RAKESH

If you check https://incometaxindiaefiling.gov.in/e-Filing/Services/KnowYourJurisdictionLink.html you get the name of building and email id too! 560076 ITO, WARD-4(3)(1) PRo CIT/CIT, CClT, 560034, & 560095 ITO, WARD-4(3)(2) DCIT/ACIT, S’LURU-4 S’LURU-1 560078 [Alphabets ‘A’ to ‘M’] ITO, WARD-4(3)(3) CIRCLE-4(3)(1) ADDL/JT. CIT, 560068, & 560102 ITO, WARD-4(3)(4) [with total income RANGE-4(3) Rs. 20 Lakh & 560083,560099,560105,562107, ITO, WARD-4(3)(5)

Unity Building Annexe, Mission 4(3), Bangalore Income-tax, Range-4, Bangalore Road, Bangalore -560027 Ph :080-22221599

Thanks a lot Sir. Very useful information. Best regards, RAKESH

Dear Sir/Madam, I have a quick query.The change of address, for communication by I.T. department, can be done online by logging on to I.T. website then why is it necessary to make change in address in PAN data by filling the Request for change in PAN data form? I was hoping that A.O. details would be changed automatically on change in address in PAN data. Kindly comment. Thanking you. Best regards, RAKESH

If common sense was so common. Logically when everything is centralised and digitalized u can expect that when u change address in income tax profile it should be automatically result into ur pan data base. But; seems everything is not and 100% digitalization is on the way …right now u have to change address in pan by way of fresh application of change in pan data base. It is there because; everyone can add whatever address they prefer in their login I’d and department is not going to check whether it is correct or not. In addition to that they have single point mechanism where they can communicate with assessee as per address mentioned in pan application.So; in cases where u have left place and you are moving temporary u should not miss any communication by way of physical delivery of documents.(helpful In those cases where assessee don’t have knowledge of Email and all stuffs and especially in cases where you have been called for scrutiny and you are being served notice or any other stuffs.)

So; digitalization is on the way and you will be asked to produced documents online and same will result into change in pan database and will result into change in ward details automatically.

So right now..Have to apply for change in pan details physically and have to check ward details every time you apply for change.

Dear Sir/Madam,

Thanks for your very detailed reply.

In the last para, you have mentioned “So right now..Have to apply for change in pan details physically and have to check ward details every time you apply for change.” One quick question. I could not understand “and have to check ward details every time you apply for change.”. Kindly explain this part only & kindly do not get angry for asking this. Best regards, RAKESH

It means which ward you want to change to when you apply for change. Thanks for asking questions. We do not get angry infact we are happy that you have taken efforts to clarify your doubt. Looking forward to mores question.

Thanks for your comment on my query.

I plan to apply for change in PAN in March. Will certainly contact you after I receive new PAN.

Best regards. RAKESH

As I mentioned in my last post dated 4 February 2016, next week (March end) I am going to visit TIN-FC to change address in PAN card. Kindly confirm that this should change my AO from Delhi to Bangalore (my PAN was made in Delhi & now I live in Bangalore). Thanking you. Best regards, RAKESH

Dear sir my name manjunath .My pan is BCEPM6162L sir i have Applied 2015-2016 assessment on December strat but still i didn’t get any information from this department but same time my friend also applied who is working with me in same company but he got everything but y is my status still pending sir and i chucked with my pan card number in online and i spoken with incometaxe department executive but in all way i had taken opinion as same like its processing from long time.plz come forward to help me what i can do

How fast the ITR will be processed depends on many factors source of income,tax which ITR one filed etc. You please wait for atleast a month. No need to panic.

Hi, one my TDS in AY 2015-16 was put wrong AY as 2014-15. I saw it later and followed with deductor to get this corrected and all in vain. While filing AY2015-16 ITR, I was advised to use this as arrier. My ITR is processed now and CPC didn’t consider this amount and put a demand note. Thsi TDS amount is showing as unmatched fund in AY14-15.

Can you help next step how to fix this.

First you can reject the outstanding demand. Our article How to Pay or Reject Outstanding Income Tax Demand under Section 143(1) explains it in detail

My tax refund status for assessment year 2010-11 is showing like “Conduct to jurisdictional assessing officer”. E-filing Acknowledgement Number 190867050220211 dt 22-02-2011. I am staying DDN. So I cannot go personally to assessment office. you are request to my IT return for the year 2010-2011 to my account. Pl confirm my e mail ID is [email protected]

I am 63, voluntarily retired from pvt. service due to illhealth in Aug.2010, hence no regular income except bank interest & a meagre EPFO pension. I see an outstanding Tax Demand for AY 2010-11 for Rs. 40140 (Tax & computation sheet Rs. 47820). I had filed return then through a consultant at Bhiwadi (Alwar, Rajasthan). Now since 2010 I am at my native place Kolhapur (Maharashtra). When contacted he says that my TDS deducted by Post Office Rs. 28321, (cert. dtd. 28/08/2009) seems to be the reason, which was shown in the return, but PO might not have taken action at their end. Can it be so ? Under the circumstances what can be option for me ? I can’t visit ITO personally due to vast distance & my health limitations. Will you pl. help me in the matter as to what should be done in the case. Thanks & Regards Ashok S Mahadik Kolhapur

Earlier Post office used to deducted TDS only for Senior Citizen Scheme. So please check for which scheme is TDS deducted. You can transfer your jurisdictional officer to place of your residence.

APPLICATION FOR TRANSFER OF AN INCOME TAX FILE To, The Chief Commissioner of Income Tax/ Commissioner of Income Tax City………………… State………………. Hon’ble Sir, Ref. : Shri…………… (Name of the Tax payer) PAN……… /GIRNo…………. A.Y…………… Sub: Transfer of file from………………….. to……………. I would like to inform you that I have permanently shifted from…………………. to…………….. My present address is as under:- (Name and address of the Tax payer) My present jurisdiction lies with the A.O. Circle /Ward………… /Range……….. Income Tax Department …………. (Place), which falls under the Commissioner of Income Tax………… Under the circumstances Your Honour is requested to kindly issue necessary orders for transfer of my assessment records from the present A.O. Circle/Ward ………… /Range…….. ..to the A.O. Circle/Ward…………….. /Range……… who is now having correct jurisdiction over my new address as stated above. An early action in the matter will be greatly appreciated as I have been filing my returns regularly and it would be proper if my past records were available with the current Assessing Officer. Yours sincerely. (Signature of the Tax payer) Copy also sent to:- 1. Commissioner of Income Tax (having jurisdiction over new address). 2. Addl. /Jt. CIT (Transferor/Transferee) Range……………….. & A.O. Circle/Ward…………………….. (Who is having the present jurisdiction). 4. A.O. Circle/Ward…………….. …… (to whom the file is Proposed to be transferred). (Signature of the Taxpayer) Old Address: New Address: Note: In case the file is to be transferred to a place within the same CIT Charge, the application should be addressed to the Commissioner of Income Tax under whose charge the file is existing.

MY TAX RETURN FOR AY 2013 -14 IS SHOWING THE BELOW STATUS,WHEN I GIVE MY ACK NUMBER. No such Address – Refund voucher cancelled. The instrument returned undelivered by the speed post as the address provided by the assessee is not complete/ non existent. Please assist me.what should i do to get my refund.

You can ask for reissue of refund. Procedure to apply for refund – reissue for refund related to AY 2009-10 and succeeding years Logon on to https://incometaxindiaefiling.gov.in/ with your user ID and Password. Go to MY Account →Refund Reissue Request Please go through the article at income tax website for more details (pdf)

I have actually submitted the ITR V via tax consultancy manually, I hv ack no only. Googled and found that for manual stuffs I hv to contact AO . pls assist on tis.

I filed IT only this month for year 2012-2013 and sent to Bangalore IT dept address. I got a mail yesterday like this:

The Income Tax Department- Centralized Processing Centre (ITD-CPC), Bangalore is not in a position to proceed with the e-return filed by you, details of which are indicated above. The return is transferred to Jurisdictional Assessing Officer (in AST) processing of which is to be done by the Jurisdictional Assessing Officer who may be contacted for further clarifications if any.

What does this exactly mean. Do I need to meet the local Jurisdictional Assessing Officer or will the contact me, in case of clarifications?

Assessing Officer and their assistants have power to request for any assessee data for processing purpose for those assessee who come under their jurisdiction. Once the case being transfered to AO. You have to follow up with AO for Completion of Processing if there is Refund. Otherwise If there are no issues, you don’t have to worry about its processing return will be processed in due course.

1. I want to know jurisdictional ao code those who have no pan yet? 2. A person earns income one in island and overseas. Both the incomes are taxable. How he files his return of income – whether he has to file ITR seperately in two countries.

I want to know jurisdictional ao code those who have no pan yet? A person earns income one in island and overseas. Both the incomes are taxable. How he files his return of income – whether he has to file ITR seperately in two countries.

Hello Kirti,

My refund for FY 2009-10 is still pending. The ITR was filed manually in Delhi as I used to live in Delhi. Now, I have moved to Bangalore but I still file ITR with the help of my CA at Delhi with whom I am associated for over 20 years. He sent a letter to my AO at Delhi in November 2014 to send Intimation under 143(1) for the return but received no reply so far. Kindly suggest, is it advisable that I send reminder to AO (IT Department now makes E-mail of AO available under Jurisdiction details)? Do AO respond to such E-mails? Your reply will be very helpful for me. Thanks in advance.

Sir i am a salaried employee i have filed mi ITR for AY 12-13 in aug 2014 due to late receipt of my form 16. And after that i send signed copy of ITR V to cpc Bangalore they send my ITR TO AO in ward 13 pune jul 15. My AO is not processed the return till date, what can i do for the same… please help me

You would have to meet the AO along with all your relevant documents and get it processed.

Nice article Kirti.

I have few queries – My jurisdiction is WARD 5(3)(4) Bangalore. I am unable to find mailing address of my AO. I have already sent an email with all the details but didn’t receive any reply from them. So I want to send them mail through courier/speed post.

In case of mailing all the documents how will I receive acknowledgement from them.

Thank you in advance.

Employees of private companies whose name begins with any of the letter of alphabet ‘N’ to ‘S’ fall in ITO, typically fall in WARD-5(3)(4) . You would know the building and email id from incometaxindiaefiling.gov.in/e-Filing/Services/KnowYourJurisdictionLink.html Then google the name of building for address. For example FROM HMT building in Bangalore I got following details +(91)-80-23550500, 23550501, 23550520 +(91)-80-23550551 No.57, 3rd & 4th Floor, HMT Bhavan, Bellary Road, Ganga Nagar Extension, Bangalore – 560032 (Map) Send by registered post or speed so that you get confirmation. Check out India posts article on tracking , http://www.indiapost.gov.in/articleTracking.aspx

26AS has a wrong entry and i have informed the company about the same but now they are not responding to my mail. What should i do? Can i mail the person in my jurisdation?

Yes please do so.

I stay in Thane, Maharashtra for close to 30 years and has been paying Income Tax for many years. Till IT processing was centralized I used to file return at Thane office and deal with refund etc at Thane offices of IT. Since the time centralized processing started I see my ward office has been shown as Madurai. I have no connection with Madurai and wonder as to how I can correct this and get my ward office shifted to Thane as earlier.

Pls advice..

Thanks Vijay

Sir please check the details on your PAN Card. The Ward office is typically associated with address mentioned in the PAN Card. If that is so, You can update your PAN card details.

Thank You. Address at the time of application was a Thane address. Unfortunately PAN card (it is the old laminated one) doesnt show the address. I could see ward etc only on the Income Tax web site.

You can login in to your Income tax e filing website and check the address associated with the PAN by going to Profile Settings -> My Profile. Another reason why your Ward number can be different from your home address is if you are salaried employee and your company address is not of Thane

Thank You. Just checked the site and it is the Thane address. Like I mentioned earlier I am salaried employee with a Thane address for the 30 years and my employers are/were all having Mumbai as their registered office address. Still wonder as to what prompted them to attach me to a ward office in Mudurai!!

I have worked for a company then I resigned from that company,now I want to withdrawl pf from my previous employer.But I have some doubts in filling form 15G,e.g. (7.assessed in which ward),(17.present ward),(10.AO code ),(21.Jurisdiction chief commissioner of income tax),(18.residential status) Can anyone have idea about that.My AO code shows according to my PAN card is ITO jaisalmer but ward no. not showing.

You can get details about ITO from NSDL website For ITO, JAISALMER from NSDL website https://tin.tin.nsdl.com/pan2/servlet/AOSearch?city=JAISALMER&display=N Area Code AO Type Range Code AO Number RJN W 560 4

BTW from 1 Oct 2015 the 15G/15H forms have changed.

You can download latest forms from Income tax website http://www.incometaxindia.gov.in/Pages/downloads/most-used-forms.aspx

I have an outstanding tax demand raised because of paying Tax for the wrong A.Y. I recently moved to Hyderabad from Bangalore. My A.O is in HMT Building Bangalore. I won’t be able to go to Bangalore for a few months because of my current client work. Can I write a mail to the A.O instead with all the details?

Is your change of place temporary? If you would be in Hyderabad Do you want to change the assessing officer?

You can also contact a tax consultant and give him power of attorney to represent you in your case.

Hi- i filed return in oct 2014 for AY 2014-15 which was rejected subsequently due as defective u/s 139(9). I corrected the mistakes and filed return again as per the process stipulated (efile in response to notice under section 139(9)). I filed the ITR in april 2015 & the same got processed in april 2015. Now in sep 2015, i got notice for the return filed in oct 2014 u/s 143(2) and it asks me to be present in front of assesment officer. Ques i have is: 1. is it for the defective return i filed in oct 2014 or for the correct return i filed subsequently in april 2015 (notice says return filed in oct 2014 but even the return i filed in april 2015 u/s 139(9) has oct 2014 as original return date ) 2. I am in pune. assesment officer is in gurgaon. how to chnage the meeting location to pune? 3. what all documents assesment officer may ask?

thanks for your great help…

You have to correct PAN for your Address and then intimate to old AO via letter (letter should include request for transfer of case to new AO) duly acknowledged and old AO may ask for intimating such change to new AO, You have to intimate to new AO (along with letter already filed to OLD AO. This whole procedure will help you to transfer the case. 143(2), notice is being sent for Scrutiny Assessment which is sent within 6 months from end of financial year in which return is filled. It is initial procedure for Scrutiny assessment.

claim TDS,but Tds not shown in Form26a

I filed my income tax of 2015-16,my previous employer didn’t provide me form 16,so from salary slip information,I filled all details,but my problem is ,after submitting income tax,I checked form 26as,where i didn’t entry of my employer.I spoke and mailed to my previous employer.But no body is giving response to me.What to do,where i have to compliant.

your response will help me

I am a senior citizen. From my superannuation benefit I deposited some amount in Post Office Senior Citizen scheme. I am now getting interest and the same is used for my living expenses. Post office had deducted tax on my interest but had not filled the return with Income tax resulting tax credit is not visible on AS 26. on realizing that i won’t get tax refund on the tax deducted at the time of filling return I took up the matter with Post Office but the people there was not ready to understand as he was constantly telling that he has discharged his duty by providing me Form 16(manual). I tried to contact call centre and i got a response that I have to meet A.O. I am really not able to go to meet him personally as i am indisposed off. Kindly advise me what to do?

Friends please help me in my matter. I have seen outstanding tax demand of Rs 27560/- for assesment year of 2011 12. I am shocked after seen it. I am salaried person. The tax deducted for that period was Rs18187/- as per TDS. By mistake I have submit the status DEMAND IS CORRECT. My AO is Rajpura Punjab. Presently I am in Chennai. What did I do friends now. Please mail me on [email protected] .

Please. Thanks in advance.

Please check that TDS shown in form 16 and shown in 26 AS is correct and tallies. If no, contract your DDO/disbursing Officer to upload the correct TDS in income tax site. secondly take a print out of return filed by you. check that TAN of your employer has been correctly mentioned.

Thanks For your input

Even my case is the same like yours. I am a salaried person. My form 16 and 26AS is corect and verified. But I have wrongly submitted the status demand is correct , I got intimation to pay demand. How to go about it ? Got any solution

I had deposited Rs.21880/ in PNB as Advance Tax for AY13-14. By mistake the bank reflected for 12-13 instead of 13-14.I was informed about it on 23.5.15. I submitted the rectification from the bank with all relevent proofs with the concerned AO ward II Pathankot. It seems no action is taken by them as my this year’s refund has been withheld stating that I have this outstanding demand. Now I am shocked to see that my AO is no Pathankot II bot is Ward 48 (2) Range Code 60 Delhi ..Who changed it, when changed or why changed no one knows, but my case remains pending and so is my request at Pathankot ward II.where I had been filing the mannual returns .Now I have been e filing for the last two years. Whom should I contact now ..I do not know. Kindly advice.

My Jurisdiction Details are as below: Area code-WBG/AO type-W/ RangeCode- 120/AO no-1 Jurisdiction- WARD 56(1)Kolkata, Building name- Bamboo Villa Sir, I can not get back my Refund as there is some outstanding Tax demand.I agree to pay it back and propose for adjustment. I need e-mail id of officer concerned to put my case. Kindly help thro my mail also. Regards!-ARUN

Sir you have to first find why you have the outstanding demand. Settle it. You need to contact address of your assessing officer. Address of the assessing officer for your jurisdiction is 033-2284-3396

I was able to find the below information based on “Know Your Jurisdiction” but I’m unable to find the exact address for this Office to go and visit. Where can I find the address?

Ward/Circle/Range/ Commissioner – WARD 70(2), DELHI Area Code -DEL AO Type -W Range Code -76 AO Number -2

I got a Income tax demand from income tax office this year. On examining I got to know that in my self-assessment challan a wrong AY was selected due to which the tax amount is not considered.

Currently I am staying in Bangalore & my PAN card is issued from Mumbai. Can anyone tells what to do now to correct the challan? Do I need to visit Mumbai for this?

Same issue here! My jurisdiction is in Delhi and I am here in bangalore. Please update if you find solution.

I am not able to locate my Jurisdictional Assessing Officer- DEL/W/77/1.

Can someone help me locate.

Regds, Prashant

Pathetic Income Tax Department. Pathetic babus.

What the shit is indian govt. I have changed my address but my assessing officer still remains the same… Do I need to visit my old city for this? I don’t know when the world is online, why this can’t be done online….?

Also my PAN has my old address. Some ppl said, that I need to write to my assessing officer, can I write to him over email and where can I get his email address now?

Can someone please help me in this regard?

As per Income Tax Rules, you are liable for just filing of your ITR. Who will assess your return its a department internal matter. Now Ques arises that in which ward you will file your return. It will decide according to your residential address or your employer. In online filing its not mandatory to fill ward etc. You can write to AO abt your change in address and transfer of file.

Hi, Kriti I am applying for PAN card and i here i cant find my jurisdiction under particular AO i live in small town named Bankhedi in Distict Hoshangabad this is under bhopal judrsdiction but i m not able to find under which AO’s Judrisdiction comes can u suggest something thanks

Hello Eshu, I tried to find AO code in the Excel file provided by TIN NSDL but couldn’t. You may contact the local Income Tax office or call Aaykar Sampark Kendra on 0124-2438000 . You can find out from your family/friends/neighbours who have PAN card. Please do let us know how you found

thank you for your suggestion i will write to you as soon as i find.

What a pathetic, unprofessioinal agency this Income Tax Department is.

I had been to HMT Building, Bangalore. Currently, the officers have informed that the systems were done and it will be only available after June 1 st week. I had to put a day leave to find out this. For anyone, who is planning to go to HMT Building, You can check in this number 080-23550038 for Enquiry, Before Proceeding there.

Sad to hear that and thanks for Info.

Hi Kirti, I really liked this article as it explains everything so nicely. The only thing is that, I guess the incometax website has changed as I dont see the “List of Buildings” when I select Karnataka in the “Locate Field offices” on “www.incometaxindia.gov.in/home.asp” website.

I recently figured out that I have outstanding Tax Demand since 2010 (I never received any intimation from IT Dept). Since Until 2011, I used to file manual IT Returns through some CA, I cant request this Tax Intimation 143(1) online. I used to be in bangalore at that time but no longer in bangalore. Could you please let me know if there is a way to handle this problem remotely ? May be through some CA (I dont have access to the CA who filed my Return that time)?

Any help/suggestions in this matter would be really helpful.

Thanks and Regards -Ravi

Good one Kirti. I like the way you articulated.

Coming from a fellow financial blogger it means a lot. Thanks Suresh for encouraging words.

Most of the outstanding demand in case of salaried individuals is due to non deposit of TDS by employer.

Based on my experience I can say it is mostly due to Form 26AS not matching our TDS etc. And also because somehow the online data does not reflect the submission(physical/online) esp during transition stage from paper to electornic

Outstanding demand is not always because non deposit of TDS. It is because TDS return not filed properly or PAN errors, or defective TDS challan.

@Ramesh :- Contact ur CA. As procedure is complicated.

You broke some cardinal rules of Department visits 😀

Rule 1 :- Never visit Assessing Officer directly.

Rule 2:- Let your CA visit Department.

they only deal usually with CAs.

I don’t agree with the statement Mr CA. The Assessing officer was handling the CA and ordinary people in same way (Go and talk to my income tax officer). When I insisted on speaking to him, he was courteous though not of much help. BTW I had gone with the CA,who handles our tax filing, as we did not want to be sure and don’t miss out anything.

They are all looking for bribe. Pathetic people, shame for human race on earth.

My tax refund status for assessment year 2009-10 is showing like “Unable to credit refund as the account number provided by you is incorrect”. To which address I need to send the actual details. I have sent multiple mails to tax dept. I haven’t got any response. I filed that return in Chennai, but now I am residing in Hyderabad. So I cannot go personally to assessment office.

So you advice is highly appreciated.

Thanks in advance.

were your returns filed electronically or physically? Are the bank details correct? If physically need to go to Assessing officer. It might be that your assessing officer is in Hyderabad only. Check that given the link provided. You don’t need to go yourself. Find a trusted CA who can go on your behalf. If electronically – verify your bank details and then you can request for Refund after logging in to income tax e filing cite and selecting My Accounts and then Refund Reissue Request. please keep us updated.

Helpful Information. Since I also have outstanding Tax Demand. Thanks for the information.

Thanks for encouraging words

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APPLICATION FOR TRANSFER OF AN INCOME TAX FILE

Saurabh Toshniwal

Saurabh Toshniwal (ca final) (2358 Points)

The Chief Commissioner of Income Tax/ Commissioner of Income Tax

City.....................

State...................

Hon'ble Sir,

Ref. : Shri............... (Name of the Tax payer)

PAN......... /GIRNo............. A.Y...............

Sub: Transfer of file from....................... to................

I would like to inform you that I have permanently

shifted from...................... to................. My present address

is as under:-

(Name and address of the Tax payer)

My present jurisdiction lies with the A.O. Circle

/Ward............ /Range........... Income Tax Department

............. (Place), which falls under the Commissioner of

Income Tax............

Under the circumstances Your Honour is requested to kindly issue necessary orders for transfer of my assessment records from the present A.O. Circle/Ward

............ /Range........ ..to the A.O. Circle/Ward.................

/Range......... who is now having correct jurisdiction over

my new address as stated above.

An early action in the matter will be greatly appreciated as I have been filing my returns regularly and it would be proper if my past records were available with the current Assessing Officer.

Yours sincerely.

(Signature of the Tax payer)

Copy also sent to:-

1. Commissioner of Income Tax (having jurisdiction over new address).

2. Addl. /Jt. CIT (Transferor/Transferee) Range....................

& A.O. Circle/Ward.......................... (Who is having the

present jurisdiction).

4. A.O. Circle/Ward................. ...... (to whom the file is

Proposed to be transferred).

(Signature of the Taxpayer) Old Address:

New Address:

Note: In case the file is to be transferred to a place within the same CIT Charge, the application should be addressed to the Commissioner of Income Tax under whose charge the file is existing.

 1 Replies

anshul (BA) (68 Points) --> Replied 17 July 2012

I have Shifted to Delhi and got the address updated in PAN Card.

But my Jurisdiction is still as per old address.

How to find out what should my new Jurisdiction be. There are 269 Jursidictions for Delhi as per this  income tax website.

https://tin.tin.nsdl.com/pan2/servlet/AOSearch?city=DELHI&display=&Category=

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Landscape of employee retention credit tax issues.

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There is a lot going on with the employee retention credit (ERC) these days and it can be hard to keep up with the latest developments. From Congressional proposals to changes in IRS procedures, change is afoot and more is expected in the near future. Below is a summary of the latest thoughts on various issues that are of interest to those who have already claimed the ERC or are about to claim the ERC.

Is The IRS Still Processing ERC claims, and What’s The Status Of The Processing Moratorium It Announced On September 14, 2023?

First, was there ever a moratorium ? The IRS announced it would not process ERC claims filed after September 14, 2023, but at that time it was still working through a sizeable backlog of claims that were filed before that date. Can the IRS stop processing a batch of claims that it never started processing? Putting that philosophical question aside, the IRS recently announced that it is still working through its pre-September 14 th backlog of ERC claims, and it has dramatically slowed processing times. It was processing about 40,000 claims per week and it is now down to 1,000 to 2,000 per week. That is because it is now analyzing the merits of ERC claims before it pays them.

Has The IRS Ramped Up The Number Of ERC Audits?

Yes. The IRS has significantly increased the number civil and criminal audits, and it has centralized the audit process. We are now seeing the IRS issue standardized information and document requests (IDRs) from a centralized office in Austin, Texas. Presumably the IRS will assign the files to specific agents once the taxpayers respond to the IDRs by sending responses to the fax number provided.

Is The IRS Still Issuing ERC Checks?

Yes, but very slowly. We are seeing and hearing from others that taxpayers are receiving checks, but only after the claims are reviewed and approved, or cleared on audit.

What’s The Difference Between The Withdrawal Option And Voluntary Disclosure Program?

These are separate and distinct programs with different rules, but in both cases taxpayers must apply for acceptance into the programs. The withdrawal option allows taxpayers to completely withdraw their ERC claims without fear of penalty assessments, but only if they have not received the ERC checks, or if they have received them, they have not cashed them. Once the checks are cashed, taxpayers may only apply for the voluntary disclosure program (VDP). The VDP allow taxpayers to keep 20% of the ERC claimed, tax free, as well as the interest received, but taxpayers must apply to the program by March 22, 2024, and agree to extend the statute of limitations. The VDP does not apply to (i) taxpayers under IRS audit, (ii) taxpayers under criminal investigation by the IRS, and (iii) taxpayers that received a letter or notice from the IRS disallowing their ERC claims.

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Wwe elimination chamber 2024 results winners and grades in perth, ios 17 4 release date exactly when apple will change the iphone forever, should i file a protective income tax refund claim.

Taxpayers that claimed the ERC are obligated to amend their 2020 or 2021 tax returns, as applicable, to reduce their wage expense deductions by the amount of ERC claimed in each year. If a taxpayer amended its income tax returns and paid tax on the amount of the ERC, and either has not received the ERC funds or is under IRS audit, there is a chance it could get whipsawed if the IRS refuses to pay or denies the ERC claim and it cannot get a refund of the taxes paid. To prevent this, taxpayers can file a protective income tax refund claim. At this time, practitioners are recommending this to clients for the 2020 tax year because the statute of limitations on 2020 tax returns generally expires this year. The statute of limitations for 2021 income tax returns will not expire until next year.

WASHINGTON, DC - APRIL 15: The Internal Revenue Service (IRS) building stands on April 15, 2019 in ... [+] Washington, DC. April 15 is the deadline in the United States for residents to file their income tax returns. (Photo by Zach Gibson/Getty Images)

Is There Legislation Pending That Would Alter The ERC?

Yes, the Chairs of the Senate Finance and House Ways and Means Committees in Congress released a bipartisan bill on January 16, 2024 (The Tax Relief for American Families and Workers Act of 2024) that would modify the ERC in significant ways. In addition to imposing penalties on ERC promoters, the bill would extend the statute of limitations on all ERC claims from 3 years to 6 years and prevent the filing of ERC claims after January 31, 2024, among other things. The changes to the ERC are the only revenue raisers in the proposal and while its passage is uncertain, there is still a chance Congress could act on it. If the bill is enacted into law, there is a good chance the January 31, 2024, filing deadline remains because it was announced publicly and changing it would reduce the amount of revenue raised from the proposal.

There is a lot going on with the ERC these days and practitioners are busy defending clients under IRS audit. I have successfully resolved many IRS audits and have others that are in various stages of audit or appeal. Clients are also inquiring with increasing frequency about their withdrawal options and whether the VDP is right for them. There are many factors that can impact these decisions, and they are not ones that should be taken lightly or without the benefit of experienced counsel.

Daniel Mayo

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Tax Communication between Assessing Officer and Taxpayer Goes Online

Updated on : Jan 13th, 2022

To err is human, but the Central Board of Direct Taxes (CBDT) has taken a much-needed step to reduce human interface in the tax communication between the assessing officer and taxpayer by moving the whole process online. According to a PTI report published in Firstpost , it would further help in reducing corruption and benefit the taxpayer.

Taxpayers can now take advantage of a new link called “e-proceeding” that will appear on the e-filing website of the Income Tax Department while filing his or her income tax returns.With this in effect, the taxpayer need not visit the I-T office for any grievance issues, income tax refunds, tax filing, and scrutiny checks. The digitization will enable a simple way of communication between the taxpayer and the Income Tax Department

E-Proceeding will be applicable to all the proceedings under the Income Tax Act of 1961 Furthermore, CBDT also asserts that this new procedure of communication will be applicable to all the proceedings under the Income Tax Act 1961. This new form of e-communication is, however, optional as the taxpayers can choose to use this new form of e-communication or submit documents manually by visiting the I-T department office. Soon after the taxpayer registers on the web portal, an SMS and email will be sent across on their registered mobile number and email ID. Available for all types of letters, notices, and questionnaire issued under the I-T Act  In the declaration, CBDT clarifies that the e-proceeding will be available for all types of notice, questionnaire, or letter issued under various sections of the I-T Act.

“The functionality to conduct e-proceeding will be available for all types of notice, questionnaire, letter issued under various sections of the I-T Act. For example, hearing notice for assessment proceedings under sections  143(3), 147, 263 or 264  etc, proceedings under section 154 and hearing under various sections for penalty.” “Proceedings in first appeal for hearing notice, proceedings for granting or rejecting registration applications under section 12AA,  80G  under exemptions, seeking clarification for resolving e-nivaran grievances etc. can also be conducted using the e-proceeding functionality using electronic communication of notice or any document by any Income Tax authority and electronic submission of response by assessee,” the notification clarifies.

The communication to the taxpayer will be sent out from the official email ID of the Assessing Officer (AO). The email will bear the domain  ‘@incometax.gov.in .’  Once the notice, questionnaire or letter is delivered to the assessee under the e-proceeding tab in the e-filing website of the department, he can submit his or her response along with the documents/attachments on the e-filing website –  incometaxindiaefiling.gov.in .

CBDT has decided to auto close e-submission time to seven days prior to the Time Barring (TB) date, if any. In case there is no TB date, and if there is a violation by the assessee, the Income Tax authority can close the e-submission whenever the compliance time is over or when the final order is under preparation to avoid last minute submissions.The Income Tax authority retains the option to re-enable the e-submission date if required.

Talking about the the new system’s use in the financial year 2017-18, a senior I-T officer added, “The CBDT had run a pilot project in this regard sometime back which has paved the way for this absolutely new regime where the taxman and the taxpayer do not have an interface. A majority of tax dealings with the taxpayer in new financial year (2017-18) will be done through the new system.”

The taxpayer still gets an option to use the new e-proceeding system, or go about it manually.In line with the new paper-less system, the notification also throws light on the e-proceeding system’s procedure. Upon closure or completion of any proceeding under this procedure, the final order, letter or document will be delivered to the assessee under the e-proceeding tab in the e-filing website of the department.

If need be, the same may also be delivered by post. In case the assessee opts for manual mode in the middle of e-proceedings on the e-filing website, further proceedings shall be conducted in manual mode.”With the new system in place, the assessee now can review the entire history of notices, questionnaires, letters, and his responses on the e-filing website, making the system transparent.

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46 Transfer/postings of officers in the grade of DCIT/ACIT

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F.No.A.22013/1/2022-Ad.V1 Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes)

North Block, New Delhi -110 001 Dated: 1st April, 2022

Office Order No. 61 of 2022

The following transfer/postings of the officers in the grade of Deputy Commissioner/ Assistant Commissioner of Income Tax, are hereby ordered with immediate effect and until further orders:

2. The officers under transfer shall be relieved only after completion of time barring matters assigned to them. The compliance report regarding relieving shall be furnished to the Board by April, 2022.

3. The compliance reports regarding joining of the above officers shall be forwarded by the Pr. CCIT (CCA) concerned to the Board and Data Base Cell, CBDT by 30.04.2022. All the relieving and joining should mandatorily be done by the officer concerned and approved by the concerned Pr. CClT(CCA) on-line on irsofficersonline.gov.in .

4. Hindi version of this order will follow.

(Raghvendra Singh Kushwah) Under Secretary to the Government of India Tel. No. 23095474

1. Officers concerned.

2. All Principal Chief Commissioners of Income Tax / Principal Director Generals of Income Tax.

3. Chief Controller of Accounts, New Delhi.

4. Zonal Accounts Officer, CBDT, O/o Principal CCIT (CCA) concerned.

5. PS to Hon’ble FM /MoS (Finance).

6. PPS to Revenue Secretary/ Chairman, CBDT/ Members, CBDT/AS (Revenue)/JS (Revenue)/ JS (Admn.), CBDT.

7. Hindi Section for Hindi version.

8. Commissioner of Income Tax (Media & TP) and official Spokesperson, CBDT, New Delhi.

9. Secretary General, IRS Association/Secretary General, ITGOA/All-India Income Tax SC&ST Employees’ Welfare Association/Income Tax Employees Federation (ITEF).

10. Data Base Cell, CBDT.

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IMAGES

  1. 3 Conditions of becoming Income Tax Officer

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  2. How to Become Income Tax Officer (ITO). ~ Education Master

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  3. Change Assessing Officer and Jurisdiction for Income Tax

    transfer of income tax officer

  4. How To Become Income Tax Officer(Complete Guide 2020)

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  5. How To Join Income Tax Officer Power Lifestyle Uniform Promotion Salary

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  6. Income Tax Officer कैसे बने

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  1. Who is Required to File Income Tax Return #Shorts #Banks

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  3. Income Tax 2 (A.Y 2022-23)

  4. How income tax works #income

  5. income tax officer🤣😅 #sohansvlogs #comedy #banglacomady #funny #banglacomdey

  6. Tax saving tips part II

COMMENTS

  1. Tax Time Guide 2024: What to know before completing a tax return

    Taxpayers are also encouraged to read Publication 17, Your Federal Income Tax (For Individuals) for additional guidance. Essentials to filing an accurate tax return. The deadline this tax season for filing Form 1040, U.S. Individual Income Tax Return, or 1040-SR, U.S. Tax Return for Seniors, is April 15, 2024. However, those who live in Maine ...

  2. Maryland Comptroller's Office Announces Important Information for 2023

    For nonresident tax withholding purposes, the lowest county income tax rate remains at 2.25% for both 2023 and 2024 tax years. Exemptions and deductions. Personal exemptions: For tax year 2023, there have been no changes affecting personal exemptions on Maryland returns. The exemption amount of $3,200 begins to be phased out if the federal ...

  3. 2023 IL-1040 Schedule 1299-C Instructions

    Complete this step before entering any Research and Development credit earned in the current year in Step 3. Complete the Research and Development Worksheet on Schedule 1299-I. Bring the corresponding amounts from the Schedule 1299-I Worksheet, Line 6, Columns A and B, to Schedule 1299-C, Step 2, Line 8, Columns A and B. Follow the instructions on Schedule 1299-C to calculate the amount to ...

  4. Change Assessing Officer and Jurisdiction for Income Tax

    To know your Assessing Officer , ( which is an optional field to fill in our ITR forms also) Go to incometaxindiaefiling.gov.in/e-Filing/Services/KnowYourJurisdictionLink.html and enter your PAN number. Our article How to find Jurisdictional Assessing Officer : Income Tax explains it in detail. Your Income Tax Jurisidiction

  5. Welcome to ITGOA Delhi

    Office Order No. 21 of 2024 - Transfer/postings of the following officers in the grade of Additional/Joint commissioners of Income Tax - reg. All Updates Discussion Forum PRESUMPTIVE TAX - SECTION 44 AD 01 Nov 2016 TAX RATES APPLICABLE U/S 115 BBE (30%) TO AMOUNT CHARGED U/S 68, 69, 69A, 69B, 69C, 69D .

  6. transfer of Income tax Officers

    Office Order No. 231 of 2022-Income Tax - 26/10/2022. Vide Office Order No. 231 of 2022-Income Tax 55 officers are, promoted to the grade of Principal Commissioner of Income Tax (Pr. CIT) (level 15 in the pay matrix Rs. 1,82,200-2,24,100/-) for the panel year 2021 on in-situ basis w.e.f. the date of assumption of charge of the post by them and ...

  7. Transfer ONESOURCE State Apportionment data to ONESOURCE Income Tax

    The transfer can be initiated within a single member binder, in a consolidation binder, or in a batch compute of multiple binders. When transferring in a single member binder or member binders for divisional, sub, and top consolidation binders you must select the Update Organizer with ONESOURCE State Apportionment compute option for the member ...

  8. 363 transfer/postings of officers in the grade of JCIT ...

    2. The compliance reports regarding relieving/ joining of the above officers shall be forwarded by the Pr. CC IT (CCA) concerned to the Board and Data Base Cell, CBDT by 22.04.2022. All the relieving and joining should mandatorily be done by the officer concerned and approved by the concerned CCIT (CCA) on-line on irsofficersonline.gov.in. 3.

  9. Reference to Transfer Pricing officer & Assessment ...

    The Income Tax Officer may require a taxpayer to attend a hearing or examination and provide any books, papers, documents, or income tax returns in his or her custody or control for any legitimate purpose. A person/member of the Bar Council of India or a chartered accountant in practice may aid or represent the person.

  10. Change PAN Jurisdiction & Assessing Officer

    The only way to get your PAN or Assessing Officer (AO) jurisdiction transferred to a new place is to write a letter to your present Commissioner of Income Tax (CIT) under whose charge your present Assessing Officer /Ward/Circle is located with a copy to your present jurisdictional Assessing Officer.

  11. Change Assessing Officer and Jurisdiction for Income Tax

    Firstly, log on to the NSDL site and apply for the updates with the address on the PAN card. Please make an application to the current jurisdictional officer and request them to transfer your assessment records to the new officer in the new area. Pay the requisite fees. Provide the following details:

  12. CBDT notifies procedure for handling assessment if case is ...

    Section 144B (8) empowers the Principal Chief Commissioner or the Principal Director General in charge of the National Faceless Assessment Centre (NFAC) to transfer the case to the Assessing Officer (AO) having jurisdiction over such case, with the prior approval of the CBDT.

  13. ITGOA-WB Unit

    Income Tax Gazetted Officers' Association, West Bengal Unit : Income Tax Gazetted Officers Association : Saturday 24th February, 2024: West Bengal Unit ... Transfer Order All India : Title Upload Date & Time; Order No. 50 of 2024 [CIT] 2024-02-23 00:44:47: Order No. 49 of 2024 [PCIT]

  14. CBDT Procedure on 'Cases transferred out of Faceless ...

    The Central Board of Direct Taxes (CBDT) has accorded approval for transfer of assessments/ penalties to Jurisdictional Assessing Officers (PAN based), as found necessary, on case-to-case basis in terms of Section 144B (8) of the Income-tax Act, 1961 (Act)/ clause 5 (2) of Faceless Penalty Scheme, 2021. 2.

  15. PDF Recent Case Laws in Transfer Pricing Important Case

    Recent Case Laws in Transfer Pricing CA Rishi Harlalka 17 December 2021 Bangalore Study Group - The Chamber of Tax Consultants ... Pvt. Ltd. (Kar HC) 2. Deputy Commissioner of Income-tax, v. Mission Pharma Logistics (India) Pvt. Ltd. (Ahmedabad ITAT) 3. M/s Lite-on Mobile India Pvt. Ltd. v. ... issue also back to the file of Assessing Officer ...

  16. Section 129 of Income Tax Act "Change of incumbent of an office"

    Power to transfer cases and Change of incumbent of an office are defined under sections 127 and 129 of Income Tax Act 1961. Provisions under these Sections are : Section 127 of Income Tax Act "Jurisdiction of income-tax authorities". 127. (1) The Principal Director General or Director General or Principal Chief Commissioner or Chief ...

  17. 5 ways Isas are changing in April 2024

    Campaigners say that the main reason it's time to up this limit is the ongoing freeze on another tax-free threshold - the personal savings allowance (PSA). This allows you to earn £1,000 of interest tax-free if you're a basic-rate taxpayer or £500 if you're a higher-rate taxpayer. Additional-rate tax-payers don't benefit from a PSA.

  18. transfer of Income tax Officers

    transfer of Income tax Officers Articles News Judiciary Notifications Sorry No Post Found Recent Posts in "transfer of Income tax Officers" | Total 272 Posts Extension of ad-hoc appointment in ACIT grade in respect of 161 Officers editor4 22 Mar 2023 0 comment Office Order No. 72 of 2023 - 22/03/2023

  19. How to find Jurisdictional Assessing Officer : Income Tax

    From 1 week of Feb 2017 to find your Assessing Officer you have to follow the steps given below. Login to your account on the income tax e-filing website, using your PAN and password. In the Menu select Profile Settings. Click on PAN details. You will see jurisdiction info as shown in image below.

  20. APPLICATION FOR TRANSFER OF AN INCOME TAX FILE

    07 September 2010 APPLICATION FOR TRANSFER OF AN INCOME TAX FILE To, The Chief Commissioner of Income Tax/ Commissioner of Income Tax City..................... State................... Hon'ble Sir, Ref. : Shri............... (Name of the Tax payer) PAN......... /GIRNo............. A.Y...............

  21. Overview of Transfer Pricing Assessment Proceedings

    The chronology of a typical transfer pricing proceeding is as follows: -Filing of the Income-tax return by an Assessee -Reference made by the Assessing Officer ('AO') to the Transfer Pricing Officer ('TPO') -Transfer pricing proceedings conducted by the TPO and passing of the TP order.

  22. Here's who qualifies for the home office deduction for 2023 taxes

    If you worked remotely in 2023, you may be curious about the home office deduction. Here's who qualifies for the tax break this season, according to experts.

  23. Judge Orders Proposal to Hike Taxes on Sales of Million-Dollar

    The seller of a home sold for $500,000 now pays $3,750 in real estate transfer taxes, a 0.75% tax rate. If voters were to pass the binding referendum on the primary ballot, and the City Council were to agree to levy the tax, that cost would drop to $3,000, or a 0.60% tax rate, officials said.

  24. Directory of Officers

    The Income Tax Department NEVER asks for your PIN numbers, passwords or similar access information for credit cards, banks or other financial accounts through e-mail. The Income Tax Department appeals to taxpayers NOT to respond to such e-mails and NOT to share information relating to their credit card, bank and other financial accounts.

  25. Landscape Of Employee Retention Credit Tax Issues

    To prevent this, taxpayers can file a protective income tax refund claim. At this time, practitioners are recommending this to clients for the 2020 tax year because the statute of limitations on ...

  26. How To Become An Income Tax Officer (Complete Guide)

    1. Get a bachelor's degree The minimum educational qualification for CGL is a bachelor's degree. Earn a bachelor's degree to apply for the CGL exam. You can accomplish your graduation in any discipline. After completing graduation, meet all the eligibility criteria to appear in the exam. Related: What Are the Qualifications Required to Become a CA?

  27. Tax Communication between Assessing Officer and Taxpayer ...

    To err is human, but the Central Board of Direct Taxes (CBDT) has taken a much-needed step to reduce human interface in the tax communication between the assessing officer and taxpayer by moving the whole process online. According to a PTI report published in Firstpost, it would further help in reducing corruption and benefit the taxpayer.

  28. 2024-25 FAFSA Student Aid Index Update and Timeline (Updated Feb. 23

    These tables, which directly impact eligibility for need-based federal student aid, detail the allowances against income and assets reported by students and families on their FAFSA form. The revised tables are included in the final Student Aid Index (SAI) and Pell Grant Eligibility Guide. In the coming weeks, our teams will be updating the ...

  29. 46 Transfer/postings of officers in the grade of DCIT/ACIT

    Orders 46 Transfer/postings of officers in the grade of DCIT/ACIT Editor2 | Income Tax - Notifications/Circulars - Orders | Download PDF 01 Apr 2022 6,087 Views 0 comment F.No.A.22013/1/2022-Ad.V1 Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) North Block, New Delhi -110 001 Dated: 1st April, 2022