CBDT Authorises AEOI Information Upload in AIS Form 168

The Central Board of Direct Taxes (CBDT) has taken an important step towards strengthening the reporting of foreign financial information in India. Through an order dated 8 July 2026, the CBDT has authorised the Director General of Income-tax (Systems) to upload information received under the Automatic Exchange of Information (AEOI) framework into the Annual Information Statement (AIS) in Form No. 168.

What Does the CBDT Order Provide?

CBDT Order F.No. 225/73/2025-ITA-II, dated 8 July 2026, has been issued under Section 239 of the Income-tax Act, 2025, read with Rule 245(2) of the Income-tax Rules, 2026.

The order authorises the Director General of Income-tax (Systems), Delhi, to upload information received under the AEOI framework into AIS in Form No. 168.

The information must be uploaded:

• Within 90 days from the end of the month in which the information is received by the DGIT (Systems).
• The information must have been received under an agreement referred to in Section 159 of the Income-tax Act, 2025.
• The DGIT (Systems) will prescribe the procedures, formats and standards for uploading the information.

The CBDT order is available through the Income-tax Department's official materials, while the same order has also been reported by professional tax publications.

What Is AEOI?

Automatic Exchange of Information is an international tax-transparency mechanism through which participating jurisdictions exchange specified financial information with one another under applicable agreements.

For Indian taxpayers, AEOI information can provide the Income-tax Department with additional information concerning financial interests or transactions outside India. Its inclusion in AIS means taxpayers may need to pay closer attention to foreign-related information appearing in their tax records.

Form 168 and AIS

Form No. 168 is the Annual Information Statement prescribed under Rule 245 of the Income-tax Rules, 2026. The Income-tax Department describes Form 168 as a comprehensive statement containing tax-related and specified financial information associated with a taxpayer.

The CBDT's latest order specifically facilitates the inclusion of AEOI information in this statement. This can improve the availability of foreign financial information for tax-compliance and verification purposes.

What Should Taxpayers Do?

Taxpayers with overseas financial interests should consider the following:

• Regularly review their AIS on the income-tax e-filing portal.
• Reconcile foreign income and asset information appearing in AIS with their tax records.
• Check whether foreign income has been appropriately reported in the applicable income-tax return.
• Preserve supporting documents for foreign bank accounts, investments and income.
• Promptly investigate any discrepancy between AIS information and the taxpayer's own records.

An AIS entry should not automatically be treated as a final determination of taxable income. Taxpayers should examine the underlying information and respond appropriately where there is an error or mismatch.

Conclusion

The CBDT's 8 July 2026 order strengthens the integration of AEOI information into India's AIS framework under the new Income-tax Act, 2025. Taxpayers with foreign financial interests should therefore make AIS reconciliation an important part of their annual tax-compliance process.

For expert guidance on this topic, contact your tax professional today.