CBDT Update: Foreign Asset & Income Data (AEOI) to be Uploaded in Form 26AS/AIS!

The Central Board of Direct Taxes (CBDT) has issued an important order (F.No. 225/73/2025-ITA-II) dated July 8, 2026, regarding the financial data received from foreign jurisdictions.

To enhance transparency, the CBDT has authorized the Director General of Income-tax (Systems), Delhi, to upload global financial information received under the Automatic Exchange of Information (AEOI) framework directly into taxpayers’ Annual Information Statement (AIS) / Form 26AS.

Timelines for Data Uploading:

• For Calendar Years 2022, 2023, and 2024: Any data already in possession for the periods 01.01.2022 to 31.12.2022, 01.01.2023 to 31.12.2023, and 01.01 2024 to 31.12.2024 must be uploaded within 90 days from the date of this order.
• For Calendar Year 2025 : Information for the period 01.01.2025 to 31.12.2025 must be uploaded within 90 days from the end of the month in which the tax department receives it.

Standard Operating Procedure
The Director-General of Income-tax (Systems), Delhi, will soon finalize and specify the exact procedures, formats, and technical standards required to reflect this cross-border data smoothly in Form 26AS.

What this means for Taxpayers: If you hold offshore bank accounts, foreign investments, or assets covered under India’s tax treaties (Sections 90/90A), this data will now explicitly mirror in your AIS/26AS. Ensure all foreign income and assets are accurately disclosed in your Income Tax Returns to avoid discrepancies and severe compliance actions under the Black Money Act or Income Tax Act!