The AO (Assessing Officer) code is a unique identifier assigned to an assessing officer, responsible for assessing the tax obligations of PAN holders. The AO code consists of elements such as the area code, range code, and the type of assessing officer. This code allows the Income Tax Department to efficiently manage and monitor taxpayers based on their geographical location or jurisdiction. To find the AO code for a specific PAN holder, you can refer to the Income Tax Department’s official website or contact their helpline.