🚨 Foreign Income Alert: CBDT to Push AEOI Data into Your AIS

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📖 2 min read 🗓️ Order dated 08-07-2026

Think your foreign account details stay abroad? Think again. Data shared by foreign tax authorities is now headed straight to your AIS — and the 90-day clock has already started.

Via Order F. No. 225/73/2025-ITA-II, dated 08-07-2026, the CBDT has authorised the DGIT (Systems), Delhi, to upload Automatic Exchange of Information (AEOI) data into the Annual Information Statement.

📌 The Legal Backing

  • Issued under: Section 239, ITA 2025 (earlier Sec. 119, ITA 1961)
  • Read with: Rule 245(2), IT Rules 2026 (earlier Rule 114-I(2))
  • Information relates to: Treaty agreements under Sections 159 & 160, ITA 2025 (earlier Sec. 90 & 90A)
  • Lands in: AIS — Form 168 (earlier Form 26AS)

⏱️ The 90-Day Timelines

Period Upload Deadline
CY 2022, 2023 & 2024
Where already in DGIT's possession		 Within 90 days from the date of the order
CY 2025 onwards
Whenever it comes into his possession		 Within 90 days from the end of the month of receipt

⚠️ Spot the difference: For CY 2022–2024, the trigger is the date of the order. For CY 2025 onwards, it's the end of the month of receipt.

⚙️ What Comes Next

The DGIT (Systems), Delhi, will prescribe the procedures, formats and standards for uploading this information to the AIS in Form 168.

✅ Key Takeaways

  • AEOI data from foreign tax authorities will now show up in your AIS (Form 168).
  • Legacy years (CY 2022–24): 90 days from the order date.
  • CY 2025 onwards: 90 days from the end of the month of receipt.
  • DGIT (Systems) to lay down the upload procedures, formats and standards.

📢 Dealing with clients holding foreign assets? Share this with them — and drop your AEOI questions in the comments.

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