CBDT Directs Upload of AEOI Information into Form 26AS: Full Analysis of the July 2026 Order

The Central Board of Direct Taxes has taken a significant administrative step by issuing a formal order dated 8th July 2026, empowering the Director General of Income-tax (Systems), Delhi to integrate financial information received through international data-sharing frameworks directly into the Annual Information Statement (AIS) maintained in Form No. 26AS. This move reinforces India's commitment to global tax transparency and strengthens the domestic compliance infrastructure by making foreign financial data available to Indian tax authorities in a structured, accessible format.

The order draws its authority from a combination of provisions spread across two generations of Indian tax legislation:

  • Section 119 of the Income-tax Act, 1961 — which grants the CBDT the power to issue instructions and directions to income-tax authorities
  • Rule 114-I(2) of the Income-tax Rules, 1962 — which governs the Annual Information Statement framework
  • Section 536 of the Income-tax Act, 2025 — reflecting the transitional and operational continuity provisions of the newer codification

The invocation of Section 536 of the Income-tax Act, 2025 alongside the older Act's provisions is particularly noteworthy, as it signals the administrative machinery's parallel operation under both the existing and the incoming legislative framework during the transitional phase.

What Is the AEOI Framework?

The Automatic Exchange of Information (AEOI) is a globally adopted mechanism under which tax jurisdictions share financial account information of each other's residents on a reciprocal and systematic basis. India participates in this framework through bilateral and multilateral agreements entered into under:

  • Section 90 of the Income-tax Act, 1961 — covering Double Taxation Avoidance Agreements (DTAAs)
  • Section 90A of the Income-tax Act, 1961 — covering agreements adopted by specified associations

Under the AEOI framework, foreign financial institutions report details of accounts held by Indian residents to their respective tax authorities, which then transmit this information to India's tax administration. This data typically includes:

  • Account balances held abroad
  • Interest, dividends, and other income credited
  • Gross proceeds from sale or redemption of financial assets
  • Details of the financial institution and account holder

Once this information reaches the DGIT (Systems), it will now be uploaded directly into Form No. 26AS of the assessee, making it visible to both the assessee and the assessing officer.

Scope of the CBDT Order: Periods Covered

The order issued on 8th July 2026 bearing reference F.No. 225/73/2025-ITA-II covers AEOI data across multiple calendar year periods. The timelines for uploading are as follows:

Historical Data (Already in Possession)