Last updated: April 2026
โ Fact-checked by the Indian Law & Property Team at Whytecroft Ford
Finding the correct AO code can be confusing. If you prefer to avoid complications, our UK-based team can help. Essentially, the Assessing Officer (AO) Code is a mandatory alphanumeric identifierโsuch as DLC-C-35-1โthat assigns your tax records to a specific jurisdictional ward in India. The identifier may vary in length, ranging from 7 to 11 characters. Under the PAN 2.0 system, this code ensures that applications from NRIs (Form 93), OCIs, and Foreign Citizens (Form 95) are routed to the International Taxation department for specialised processing and cross-border tax treaty compliance.
Need Help? Struggling to navigate your AO code in the PAN 2.0 system? Our team can provide application assistance to support an error-free application.
Get 1-to-1 PAN 2.0 Application AssistanceWhy the AO Matters for Your Application
When applying for a PAN card based on a Non-Indian National, such as an OCI PAN card (Form 95) under the PAN 2.0 initiative, the AO Code is the most critical technical detail. It ensures your file is directed to the correct International Taxation ward for specialised processing.
- Jurisdiction: The AO is your primary point of contact for tax assessments, refunds, and record corrections.
- The AO Code: This is a 4-part identifier (Area Code, AO Type, Range Code, and AO Number) that tells the system exactly which officer has the legal authority to issue and manage your Permanent Account Number.
- International Taxation: For most foreign applicants, the AO will belong to a specialised โInternational Taxationโ circle, ensuring that residency rules and Double Taxation Avoidance Agreement (DTAA) benefits are correctly applied.
Quick Summary: AO Code for NRI, OCI & Foreign Citizen PAN Cards
- Default Code: For most applicants from abroad, the default AO Code is DLC-C-35-1 (International Taxation, Delhi).
- Mandatory Forms: This code is mandatory for Form 95 (replaces Form 49AA) and Form 93 (replaces Form 49A).
- Rejection Prevention: Using the correct code prevents application rejections and ensures your records are placed in the correct tax jurisdiction from day one.
Defining Your Status for PAN 2.0
- Foreign Citizen: An individual who is not a citizen of India (e.g., a British Passport holder).
- Person of Indian Origin (PIO): An individual with Indian ancestry. Most PIOs now hold OCI status.
- NRI (Non-Resident Indian): An Indian citizen with an Indian passport residing abroad for 182+ days in a financial year. Must use Form 93.
- OCI (Overseas Citizen of India): A foreign citizen of Indian origin with a lifelong OCI visa. Must use Form 95.
Components of an AO Code: A Detailed Breakdown
An AO code comprises an Area Code, AO Type, Range Code, and AO Number. It is a regulatory requirement by the Income Tax Department, Government of India, as prescribed under Rule 158 of the Income-tax Rules, 2026.
- Figure 1: Standard AO Code placement on legacy PAN 1.0 (Form 49AA).
- Figure 2: Standard AO Code placement on the new PAN 2.0 (Form 95).
(Ref: ITD.GOV.IN- Forms)
Figure 2: Standard AO Code placement on the new PAN 2.0 (Form 95).
(Ref: ITD.GOV.IN- Forms)
Where to Find the Correct AO Code
If you are applying for an NRI or OCI PAN card from abroad and are unsure of your specific jurisdiction, the Income Tax Department allows for the selection of the default International Taxation code for the Delhi Regional Computer Center (RCC):
Official Default AO Code: DLC-C-35-1
“Although the Income Tax Department endeavours to provide taxpayers with all necessary services online, on rare occasions you may need to contact your AO.” โ INCOME TAX DEPARTMENT, GOVERNMENT OF INDIA
What to do if you don’t know your AO Code (OCI Guide)
In such instances, follow the instructions by the Income Tax Department, Government of India. The default AO Code is as follows; DLC-C-35-1
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Speak to Our Indian Law TeamFrequently Asked Questions
Yes. It is a mandatory requirement by the Income Tax Department. Without a valid AO code, your PAN application (Form 93 or Form 95) cannot be processed.
The default AO code for OCI applicants and Foreign Citizens applying from abroad is DLC-C-35-1 (International Taxation, Delhi). This is the officially recommended code by ITD.GOV.IN for those without a local Indian address.
An incorrect AO Code can lead to significant delays, the rejection of your PAN application, or your tax records being assigned to a domestic ward that cannot handle international tax treaty benefits.
No. If you are a Foreign Citizen/OCI applying from abroad, you generally use the default International Taxation AO code regardless of which foreign country you reside in, unless you have specific business interests or property in a particular Indian city, which may be more appropriate for contacting the local AO’s office.
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PAN Card Assistance Power of Attorney โ ยฃ275Related Links
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