The Central Board of Direct Taxes (CBDT) on July 08, 2026, issued a notification regarding the upload of AEOI information in Form 26AS.
The following has been stated:-
•The Central Board of Direct Taxes (CBDT), exercising powers under the Income-tax Act, 1961 and the Income-tax Act, 2025, has authorised the Director General of Income-tax (Systems), Delhi, to upload information received under the Automatic Exchange of Information (AEOI) framework into the Annual Information Statement (Form 26AS).
•The order covers information for the periods January 01, 2022, to December 31, 2022, January 01, 2023, to December 31, 2023, and January 01, 2024, to December 31, 2024, to be uploaded within 90 days from the date of the order.
•Information relating to January 01, 2025, to December 31, 2025, is to be uploaded within 90 days from the end of the month in which it is received.
•The Director General of Income-tax (Systems) will prescribe the procedures, formats, and standards for uploading the information.
The detailed notification is given in the document below.
[Notification No.: F.No. 225/73/2025-ITA-II]
