PAN Migration to New AO

This query is : Resolved

Shantanu Bose (Querist)
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07 April 2025 Sir,
Can someone please help?
My question:
My residential address has been changed within same state but in different city although it's not parmanent address. How can I migrate my PAN to a new AO in changed jurisdiction from existing AO where I used to live ?
Thanks

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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07 April 2025 If your residential address has changed but it is not your permanent address, migrating your PAN to a new Assessing Officer (AO) in the changed jurisdiction is not mandatory. PAN migration is typically required only when there is a change in your permanent address. PAN migration is primarily for convenience and proper jurisdictional alignment, not a strict legal requirement in such cases.

Shantanu Bose

Shantanu Bose (Querist)
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07 April 2025 Thank you sir but I need the migration although it's not mandatory because in near future situation may arise when I would be contacting local jurisdictional AO

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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07 April 2025 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

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

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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07 April 2025 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.
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.