Fact-checked by the Indian Law & Property Team at Whytecroft Ford | Updated for 2026
We look at the what and why in AO Code For NRI PAN.
Before we continue, let’s define the term(s) NRI and Foreign Citizen in relevance to this segment.
Firstly, the term NRI is a common or popular term used by most Indians abroad. By way of cultural use, “NRI” is a blanket term used for any Indian living abroad. Similarly, our segment on AO code clarifies the use of official terminology for AO code applicability in PAN.
| Quick Summary: AO Code for NRI/OCI PAN Applications |
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1) For most NRIs and Foreign Citizens (OCIs) applying for a PAN card from abroad, the default AO Code is: DLC-C-35-1 (International Taxation, Delhi). 2) This code is mandatory for Form 49AA. 3) Using the correct AO code prevents application rejection and ensures proper tax jurisdiction |
The correct definition as per the Government of India; an individual who is of Indian origin and not a citizen of India is classified as a “Foreign Citizen.” As an illustration, you are of Indian origin and hold a British passport for example.
Whereas, you’re officially classed as an NRI (Non Resident Indian) if you’re of Indian origin with Indian citizenship and do not reside in India for more than 182 days in a given financial year.
Now, let’s continue onto the AO code for an OCI or Foreign Citizen.
What is the AO Code? Full Terminology & Meaning
AO Code is the short form of “Assessing Officer” (AO).
“Although the Income Tax Department endeavours to provide taxpayers with all necessary services online, on rare occasions you may need to contact your AO.”
INCOME TAX DEPARTMENT GOVERNMENT OF INDIA
Components of an AO Code: A Detailed Breakdown
An AO code comprises the following; (Area Code, AO Type, Range Code and AO Number of the Jurisdictional Assessing Officer). It is a regulatory code by the Income Tax Department Government of India. The AO code correlates to a Jurisdictional Assessing Officer acting on behalf of the ITD.GOV.IN.
To demonstrate, below you will find an example of the AO code section on a PAN (49AA) application form. The AO code to be filled is usually located on the top center left area on a PAN 49AA form. Below you will find an example of the AO Code layout as displayed on Form 49AA physical version (hard copy format).
For online PAN Form 49AA application, when applying for PAN the AO code section would be completed online and only when your acknowledgment form is downloaded and printed would you see the below format.
(Ref: ITD.GOV.IN- Forms)
Purpose of the AO Code in Tax Jurisdiction
By way of an “AO Code” input in PAN an individual can be identified under a particular jurisdiction also known as ward or circle.
The AO Code is an important part of taxation as it determines the jurisdiction of an Individual or Non-Individual. It also details what tax laws are applicable respectively. The right AO Code is essential in relation to tax benefit as the correct taxation rules and regulations would be applicable.
What is an Assessing Officer (AO)?
To clarify, an Assessing Officer is an Officer of the Income Tax Department Government of India. The AO is responsible for ensuring that Income Tax Returns are filed by a taxpayer in his/her jurisdiction correctly. You would not normally need to contact your AO. The ITD promotes online services and only if prompted to do so by the ITD would you need to contact your jurisdictional AO.
What is the administrative function of the AO Code?
The AO Code is determined by your address as well as your status ie; Individual or Non-Individual (companies would come under this category)
Chiefly it has been introduced by the ITD, Government of India for the purpose of effective administration across the country. Specifically, in relation to income tax related services and work. To facilitate the process, a number of wards/circles have been established across the country based on a defined jurisdiction. Each of these wards or circles have a jurisdictional AO (DCIT/ACIT or an ITO). The AO code applies to both Nationals as well as Foreign Citizens. Your AO Code will be specific to your “Area” for example if you are located in Delhi then your AO Code would reflect this.
In effect, as statistics detail, India is set to surpass the population of China as of 2023. The PAN-AO Code most likely will remain an important part of the ITD Government of India administration.
Why the AO Code is Mandatory for OCI & NRI PAN Applications
It is a mandatory requirement by the Income Tax Department Government of India for both Indian Nationals and Foreign Citizens of India.
“It seems complicated and I want to avoid any potential mistakes.” Client
“It requires a little time to understand the requirement and input correct information. The best way to avoid any error is to ensure you understand the requirements and where you feel that you prefer help consider seeking assistance” Whytecroft Ford
Where to Find Your AO Code for NRI PAN
You can obtain details from the Income Tax Office or PAN Centre or websites of PAN Service Providers.
Income Tax Department Instructions: AO Code for OCI, Foreign Citizen, NRI PAN
When applying for PAN as an NRI, OCI Citizen, Foreign Citizen you will need to provide an AO Code in the AO Code section of the application.
How to Identify the Correct AO Code as an OCI or NRI
The instructions provided by the Income Tax Department Government of India are to obtain your AO Code from your local office of Income Tax Department in India. However, not everyone is able to do so. This may be for a number of reasons. Such as, you are applying for PAN from abroad, or you are unable to speak with the local ITD whilst in India.
The instructions provide by ITD GOV.IN in such cases for NRI is as follows;
PAN AO Code – International Taxation
- AO Code pertaining to the International Taxation Directorate should be used. OR,
- In the case the applicant is unaware about the correct AO Code, then the applicant can select default international taxation –
- AO code of Delhi Regional Computer Center (RCC)
- The AO Code is as follows – DLC-C-35-1
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. Provide the default AO Code.
The AO Code is as follows;
DLC-C-35-1
What if I move my address in India as an NRI to another area?
In such a scenario, as specified by ITD.GOV.IN, you would be required to make a written request to your existing AO for migrating your PAN to the new AO based on your new address.
A circumstance like this may arise from time to time. Consequently, we look at a simulated example; as an NRI you have property in a Northern State of India, from a recent sale you decide to re-invest money into a property in Goa. Further, you decide to place your residential property in Goa on rent which means you start to obtain rental income. You would require to follow due process for AO in relation to your PAN.
Know your AO: You may wish to use the ITD.GOV.IN – Know your AO service online. It would allow you to view the details of the Jurisdictional Assessing Officer (AO) for your particular PAN. You do not have to be registered to use this service. You would already hold a valid PAN and mobile number to be able to use this service. Therefore, it would not be applicable to anyone that does not already have a PAN.
I need help in applying for my PAN from abroad. Can you assist?
Yes we can. We only provide services for Foreign Citizens in applying for their PAN online: Start your PAN Application.
Avoid Application Rejection: Providing the wrong AO code can delay PAN Card issuance for NRIs. If you are unsure, our experts can support the entire 49AA process for you, including the PAN Application.
As well as a PAN I also require Power Of Attorney for India. Can you help me?
Yes we can. You can select one of our Power of Attorney Services here.
Where is your firm based?
We are based in the United Kingdom and provide a range of services for OCI, Foreign Citizens – NRI’s across the globe. Our service areas cover a comprehensive list as well as bespoke options. We understand that on occasion “one size” may not fit all.
How can we help you
Whytecroft Ford provides specialised PAN and Indian Law services for the Indian Diaspora in the UK, USA and other countries.
Frequently Asked Questions
Yes. It is a mandatory requirement by the Income Tax Department, Government of India. Without a valid AO code, your PAN application (Form 49AA) cannot be processed.
The default AO code for OCI applicants and Foreign Citizens applying from abroad is DLC-C-35-1 (International Taxation, Delhi). If you are unsure of your specific jurisdiction, this default code is recommended by ITD.GOV.IN.
AO stands for Assessing Officer. This is the jurisdictional official responsible for overseeing the income tax assessments and filings for individuals within a specific “Ward” or “Circle.”
Entering an incorrect AO Code can lead to significant delays or the rejection of your PAN application. It may also result in your tax records being assigned to the wrong jurisdiction, making future tax compliance difficult.
No. If you are a Foreign Citizen/OCI applying from abroad, you generally use the default International Taxation AO code regardless of which country you reside in, unless you have specific business interests or property in a particular Indian city.
Related Links
- Full Guide: Transferring Property in India as an NRI
- Resolving Indian Property & Inheritance Disputes
- How to Sell Indian Property & Repatriate Funds (2026)
- NRI PAN Card: Requirements & Application Process
- POA: Indian Power of Attorney (POA) Services in the UK
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