Income Tax: CBDT to Display Foreign Asset Information in AIS:

CBDT has directed that foreign asset information received under AEOI will be uploaded to the AIS within 90 days.

Foreign Assets in AIS

Jasmine

Jul 10, 2026

Last update on Jul 10, 2026

The Central Board of Direct Taxes has made an order whereby the Director General of Income-tax (Systems) of Delhi is authorised to upload information obtained under the Automatic Exchange of Information framework in the AIS using Form No. 168.

This has been done under Section 239 of the Income-tax Act, 2025, read with Rule 245(2) of the Income-tax Rules, 2026. This implies that information obtained under the provisions of Section 159 of the Income-tax Act, 2025, will be uploaded in the AIS.

As per the instructions of the CBDT, this information must be uploaded within 90 days from the date when it is received by the Director General of Income-tax (Systems).

Further, under the instructions, the Director General of Income-tax (Systems), Delhi, has the authority to lay down the procedure, format, and standards for uploading the above-mentioned information on the Annual Information Statement (Form No. 168).

This step is aimed at ensuring data collected under AEOI is uploaded on AIS as per the provisions of the Income Tax Act, 2025 and the Income Tax Rules, 2026.