The CBDT has issued an order dated 8th July, 2026 under section 119 of the Income-tax Act, 1961 read with Rule 114-I(2) of the Income-tax Rules, 1962 and section 536 of the Income-tax Act, 2025, authorising the Director General of Income-tax (Systems), Delhi to upload information received under the Automatic Exchange of Information (AEOI) framework, pursuant to agreements referred to in sections 90 and 90A of the Income-tax Act, 1961, in the Annual Information Statement (AIS) in Form No. 26AS. The order covers information relating to the periods 1 January 2022 to 31 December 2022, 1 January 2023 to 31 December 2023, and 1 January 2024 to 31 December 2024 that is in the Director General’s possession within ninety days from the date of the order, and information for the period 1 January 2025 to 31 December 2025 within ninety days from the end of the month in which it is received. The Director General of Income-tax (Systems), Delhi has also been authorised to specify the procedures, formats and standards for uploading such information in the Annual Information Statement in Form No. 26AS.
F.No. 225/73/2025-ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
10018, Kartavya Khawan- 01
New Delhi, dated the 8 July, 2026
ORDER
In exercise of powers conferred under section 119 of the Income-tax Act, 1961 (‘the Act’) read with Rule 114-1(2) of the Income-tax Rules, 1962 and also read with section 536 of the Income-tax Act, 2025, the Central Board of Direct Taxes (‘the Board’), hereby authorises the Director General of Income-tax (Systems), Delhi to upload in the Annual Information Statement in Form No. 26AS of the Income-tax Rules, 1962 the information, received under Automatic Exchange of Information (AEOI) framework under an agreement referred to in section 90 and 90A of the Act,-
a. for the period 01.01.2022 to 31.12.2022, 01.01.2023 to 31.12.2023 and 01.01.2024 to 31.12.2024, which is in his possession within ninety days from the date of issue of this order;
b. for the period 01.01.2025 to 31.12.2025, which comes into 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. 26AS 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
