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Who Is An Assessing Officer

Views: 1 | Updated On: | By Jitu Jangir

An Assessing Officer (AO) is an official of the income tax department who is responsible for assessing the tax liability of taxpayers. The AO is responsible for verifying the income tax returns filed by taxpayers, determining the tax liability, and issuing assessments.

The AO is also responsible for ensuring compliance with tax laws and regulations, and for conducting audits and investigations as necessary. They have the power to summon taxpayers and ask for production of books of accounts and other records, and may make inquiries and take evidence as they deem necessary for the assessment of tax.

AO's are designated for specific geographical areas and taxpayers are assigned to them based on the location of their business or residence. The AO is responsible for assessing the returns of all taxpayers assigned to their jurisdiction.

In case of any discrepancy between the return filed and the assessment made, the AO will issue a notice to the taxpayer, and the taxpayer may appeal the assessment through the tax appellate system.

It's important to note that there are different types of assessing officers, based on the type of taxpayer and the nature of their business, such as TDS assessing officer, International Tax assessing officer, and Transfer Pricing assessing officer.

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