AO Full Form

AO stands for Assessing Officer of the income-tax department. They are appointed by the central government. Additionally, they perform tasks such as assessment, collection, and implementation of taxes. Therefore, the authority of income tax officers is extremely valued, and it is regarded as one of the most prominent occupations in the government.

Furthermore, Section 2(7A) of the Income Tax Act designates AO as the following officers:

  • The Deputy Commissioner, Assistant Commissioner, Deputy Director, or Assistant Director.
  • The Additional Director, Joint Director, Additional Commissioner, or Joint Commissioner performs various functions assigned to the Assessing Officer under Section 120(4)(b).
  • The Income-tax Officer with jurisdiction over the matter as a result of directives or directives issued under section 120(2) or 120(1) or other provisions of the Act.

Types of AO

Primarily there are two types of AO or Assessing Officers in India. The following sections explain both types, including their job responsibilities:

Income tax officer or ITO

They are government employees who are in charge of assessing, collecting, and enforcing taxes. Additionally, the power of income tax officers is highly valued. Therefore, it is regarded as one of the most prominent occupations in the government. 

Furthermore, the ITOs are usually assigned to a district or city and are in charge of a specific area. Cases are allocated to them according to the taxpayers' income range. Additionally, they are responsible for determining the jurisdiction of a single taxpayer or a non-business if their income is less than 15 lakhs.

Assistant or Deputy Commissioner of Income Tax (ACIT/DCIT)

They are senior officials in the Indian Revenue Service (IRS). Additionally, they perform the task of enforcing the Income Tax Act of 1961 and the laws and regulations relating to the Act. Furthermore, they serve as the department's representative in different forums and as an adjudicating authority. Therefore, the power of ACIT/DCIT exceeds that of ITOs.

Roles of Assessing Officer

The Assessing Officers have varied roles and responsibilities. This includes gathering detailed information on a case relating to tax payment. Additionally, they offer suggestions on the best way to proceed with the case. 

Furthermore, they make decisions for sentencing and various other outcomes. Besides this, they make valuations of the taxpayers to figure out their accurate tax liabilities. During the assessments, they review financial records and tax returns, conduct audits, and interrogate taxpayers as well as their representatives.

The following points explain the roles and responsibilities of AO in simple terms:

  • Determining the right tax liability of the taxpayer.
  • Ensuring that the taxpayer pays the accurate amount of tax.
  • Collecting overdue taxes.
  • Tax evasion charges are being investigated.
  • Making tax payments compulsory.
  • Providing taxpayers with information about their rights and duties.
  • Pursuing tax evasion cases.
  • Making certain that taxpayers meet their obligations.
  • Helping taxpayers resolve their tax issues.

How to Qualify for AO's Post?

Aspirants must take the SSC CGL examination to become an Income Tax Officer or AO. Additionally, the Staff Selection Commission administers the combined graduate level (CGL) examination to recruit eligible candidates into several government departments. 

Eligibility Requirements for SSC CGL

To appear for the examination, candidates must meet all the Staff Selection Commission eligibility criteria. These include sections like educational qualification, age, and citizenship.

Apart from being Indian nationals, all the candidates must satisfy the following credentials and age requirements:

  • Candidates must hold a Bachelor's Degree in any discipline from a recognised university or equivalent as a minimum educational qualification.
  • General group candidates must not exceed 30 years. However, SSC offers age relaxation for reservation categories. The following table elaborates on age relaxation for various categories:

Category 

Age relaxation (in years)

SC/ST

5 

OBC

3

PH (general)

10

PH (SC/ST)

15

PH (OBC)

13

Ex-Servicemen (General)

3

Ex-Servicemen (SC/ST)

8

Ex-Servicemen (OBC)

6

SSC CGL Examination Selection Process

The selection procedure for the SSC CGL exam consists of 3 stages. Once candidates receive their admit cards after completing the primary application form, they need to appear for the Tier 1 examination. It is an online-based examination that consists of MCQs.

Further, all the shortlisted candidates in Tier 1 compete in the Tier 2 exam, which is again a computer-based exam where candidates need to answer objective questions. Lastly, all the Tier 2 qualifying candidates take the final exam offline. Additionally, in this exam, they need to write descriptive answers to all the questions.

Following this, the commission shortlists candidates on the basis of marks and calls them for medical exams and document verification.

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Frequently Asked Questions on AO Full Form

Candidates aspiring to become Assessing Officers must improve their time management, communication, numerical ability, and analytical skills.

To become an AO, aspirants must complete their graduation in any specialisation because a Bachelor's degree is essential for the SSC CGL exam.

Officers posted as Principal Chief Commissioners are regarded as the most senior in the Indian income tax department