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Assessing officer appointed by income tax department of India to collect the taxpayer tax and keep record of taxpayer how much their income and how much have to pay tax?
In this article we will see Who is an assessing officer and How do you find your assessing officer?
What is an assessing officer meaning ?
Generally, we call him AO it means Assessing officer.
Assessing officer is important officer in income tax department because He assesses the tax liability of his area.The officer who is entrusted with the work of an assessment area by order of the Central Board of Direct Taxes is called the Assessing Officer of that area.
According to section 2(7A), this work is entrusted to the following officer.
- Principal chief commissioner of income tax
- Cheif commissioner of income tax
- Principal commissioner of income tax
- Commissioner of income tax
- Additional commissioner of income tax
- Joint commissioner of income tax
- Deputy commissioner of income tax
- Assistants commissioner of income tax
Important of assessing officers
An assessing officer examine in their areas taxpayer pay the correct tax on their income.The AO is required to examine in details the return on income taking into account the provisions of the Income Tax Act, various circulars, notifications, instructions issued by the Board and the use of mind while interpreting them.
In this process, the AO may recalculate the taxpayer’s payable income and for this purpose.
The AO has the right to request account books, various other supporting documents or other details from the taxpayer for verification.
This is initiated by giving notice to the taxpayer.
Once the assessment is completed, it is also given to the taxpayer if there is an assessment order and tax demand.
Taxpayer also write to income tax department for his any concerns.
What is the purpose of jurisdiction?
Jurisdiction becomes essential for all types of correspondence from the Income Tax Department and the Income Tax Department from the taxpayer.
The scope of the AO is the geographical area for which the AO has its rights and duties.The determinant on the basis of income will be included either under category or circle.
How do you find your assessing officer?
- First visit the income tax department of india official website and find the jurisdictional AO section.
- Then login your e-filling profile and click my profile setting section.
- Jurisdictional Assessing officer details displayed under your PAN details.
Frequently asked questions
Who appointed the assessing officer?
The department of income tax appointing assessing officer.
What is the powers of assessing officer?
Powers of an assessing officer – Preparation of books of accounts and other documents, Issuing commissions, Enforce the presence of any person including any officer of the banking company and inspect it on oath and inspection all about income tax.
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