The Central Board of Direct Taxes (CBDT) has issued Two Orders dated 08.07.2026 under the Income-tax Act, 1961 and the Income-tax Act, 2025, respectively, authorising the Director General of Income-tax (Systems), Delhi to upload information received under the Automatic Exchange of Information (AEOI) framework in the Annual Information Statement (AIS).
The twin Orders, issued under F. No. 225/73/2025-ITA-II, provide a coordinated framework for reflection of specified information received through international exchange arrangements in the taxpayer’s Annual Information Statement, while also empowering DGIT (Systems) to prescribe the necessary procedures, formats and standards for such uploading.
Order under Section 119 of the Income-tax Act, 1961
Under the first Order, issued in exercise of powers conferred by 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, CBDT has authorised the DGIT (Systems), Delhi to upload AEOI information in the Annual Information Statement in Form No. 26AS.
The Order covers information received under the AEOI framework pursuant to agreements referred to in Sections 90 and 90A of the Income-tax Act, 1961.
For the periods:
- 01.01.2022 to 31.12.2022
- 01.01.2023 to 31.12.2023
- 01.01.2024 to 31.12.2024
the Order permits uploading of information which is in possession of the authority within 90 days from the date of issue of the Order.
For the period:
- 01.01.2025 to 31.12.2025
the information may be uploaded where it comes into possession within 90 days from the end of the month in which such information is received.
Order under Section 239 of the Income-tax Act, 2025
Through the second Order, issued under Section 239 of the Income-tax Act, 2025, read with Rule 245(2) of the Income-tax Rules, 2026, CBDT has authorised the DGIT (Systems), Delhi to upload AEOI information in the Annual Information Statement in Form No. 168.
The Order applies to information received under the Automatic Exchange of Information framework pursuant to an agreement referred to in Section 159 of the Income-tax Act, 2025.
Such information may be uploaded where it is in possession of the authority within 90 days from the end of the month in which the information is received.
DGIT (Systems) Empowered to Prescribe Technical Procedures
Both Orders authorise the Director General of Income-tax (Systems), Delhi to specify the requisite procedures, formats and standards for uploading the relevant information in the Annual Information Statement.
The framework therefore provides an administrative and technological mechanism for incorporating information received under international AEOI arrangements into AIS under both the existing and the new income-tax legislative regimes.
Key Significance
The two Orders establish continuity in the treatment of AEOI information across the Income-tax Act, 1961 and the Income-tax Act, 2025. While the first Order addresses specified historical and current periods under the existing law, the second lays down the corresponding mechanism under the 2025 Act and the 2026 Rules.
The measures are expected to strengthen the systematic incorporation of information received through cross-border tax information exchange mechanisms into the Annual Information Statement framework.
The Order Can be accessed at: Order u/s 119 of the Income Tax Act, 1961 dated 08.07.2026 , Order u/s 239 of the Income Tax Act, 2025 dated 08.07.2026
