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    <title>Migration of PAN lying in Orphan Jurisdiction to the Jurisdictional AOs by Nodal officers appointed under CsIT(CO)</title>
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    <description>Instruction requires migration of PANs from old, orphan or defunct jurisdictions to correct territorial Assessing Officers by Nodal Officers appointed under CIT(CO), mandating creation of a Nodal jurisdiction hierarchy in AIS with AO type &#039;NO&#039;, assignment of restricted roles (AR_NODAL_XFER and AR_CIT_CO), and use of Push/Pull PAN transfer functionality; RCCs must define hierarchies, keep OLD flags intact, and expedite transfers while AIS/AST must restrict Nodal functions to PAN migration and return view.</description>
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    <pubDate>Mon, 08 Oct 2012 00:00:00 +0530</pubDate>
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      <title>Migration of PAN lying in Orphan Jurisdiction to the Jurisdictional AOs by Nodal officers appointed under CsIT(CO)</title>
      <link>https://www.taxtmi.com/circulars?id=11880</link>
      <description>Instruction requires migration of PANs from old, orphan or defunct jurisdictions to correct territorial Assessing Officers by Nodal Officers appointed under CIT(CO), mandating creation of a Nodal jurisdiction hierarchy in AIS with AO type &#039;NO&#039;, assignment of restricted roles (AR_NODAL_XFER and AR_CIT_CO), and use of Push/Pull PAN transfer functionality; RCCs must define hierarchies, keep OLD flags intact, and expedite transfers while AIS/AST must restrict Nodal functions to PAN migration and return view.</description>
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