The CBDT has issued an order dated 8th July, 2026 under section 239 of the Income-tax Act, 2025 read with Rule 245(2) of the Income-tax Rules, 2026, authorising the Director General of Income-tax (Systems), Delhi to upload information received under the Automatic Exchange of Information (AEOI) framework pursuant to an agreement referred to in section 159 of the Income-tax Act, 2025 in the Annual Information Statement (AIS) in Form No. 168. The order provides that the information shall be uploaded if it is in the possession of the Director General of Income-tax (Systems) within ninety days from the end of the month in which the information is received. It also authorises the Director General of Income-tax (Systems), Delhi to specify the procedures, formats and standards for uploading the Annual Information Statement in Form No. 168 containing such information.
F.No. 225/73/2025-ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
10018, Kartavya Bhawan- 01
New Delhi, dated the 8 July, 2026
ORDER
In exercise of powers conferred under section 239 of the Income-tax Act,2025 read with Rule 245(2) of the Income-tax Rules,2026, the Central Board of Direct Taxes, hereby authorises the Director General of Income-tax (Systems), Delhi to upload information, received under Automatic Exchange of Information (AEOI) framework under an agreement referred to in section 159 of the said Act in the Annual Information Statement in Form No. 168, which is in his possession within ninety days from the end of the month in which the information is received by him.
2. The Director-General of Income-tax (Systems), Delhi shall specify the procedures, formats and standards for the purposes of uploading of Annual Information Statement in Form No.168 containing the information referred to in the para above.
(Dr. Indu Bala)
Deputy Secretary (ITA.II), CBDT
Copy to:
1. PPS to FM/Dir(FMO)/OSD TO MoS (R)/PPS to RS/PPS to Chairman, CBDT and all Members, CBDT
2. DGIT (Systems), Delhi & DGIT (Systems), Bengaluru
3. All Pr. CCsIT/DGsIT for kind information
4. Web Manager, for placing on the website: www.incometaxindia. gov.in
5. JCIT, Data base Cell for uploading on irsofficersonline.gov.in
6. Guard File
Deputy Secretary (ITA.II), CBDT
