A CBDT order will post foreign account data into India's AIS within 90 days. Taxpayers should review past disclosures before the 2022–2025 data arrives by late 2025.
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India's tax authority is pulling overseas account data directly into the Annual Information Statement (AIS). The Central Board of Direct Taxes issued an order on July 8 that authorizes the Director General of Income-Tax (Systems) to upload information received under the Automatic Exchange of Information (AEOI) framework into taxpayers' AIS within 90 days of the end of the month in which the data is received.
The information will appear in Form 168, the new AIS introduced under the Income-Tax Rules, 2026. Historical data – covering 2022 through 2025 – will also be uploaded into Form 26AS, the older reporting system. India currently receives financial details from 111 jurisdictions and shares data with 86 countries.
The AEOI framework operates under the Common Reporting Standard (CRS). Banks, depositories, investment funds and insurers collect account details of foreign residents and send them to their domestic tax authority, which then transmits the data to the taxpayer's home country. India has been a participant for years. The new directive formalizes the integration of that data into the AIS itself.
For taxpayers with offshore accounts, the change is straightforward: the AIS now becomes a consolidated record of all foreign holdings linked to a PAN. The same system already shows domestic income, taxes paid and specified financial transactions. Adding cross-border data makes discrepancies easier for authorities to spot. The CBDT has instructed the Director General to define procedures, formats and standards for uploading the information to ensure uniform implementation across all taxpayers.
The order does not detail penalties for mismatches. Increased transparency effectively shifts the burden of proof onto the taxpayer. Anyone with foreign accounts–whether a personal savings account, a brokerage holding or an insurance policy–should check their past income-tax returns against what the AIS will now display.
Timeline matters. The 90-day upload window means data from the 2022–2025 period will begin appearing in AIS statements by late 2025 or early 2026, depending on when the Directorate receives the foreign records. Taxpayers should review their overseas asset disclosures ahead of the next filing cycle. The Directorate is expected to start uploading historical data in the coming months, with the first batch due by October 2025.
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