F. No.: 225/73/2025-ITA-II dated July 08, 2026
Applicable Act/Rule: Income-tax Act, 1961; Income-tax Rules, 1962; Income-tax Act, 2025
Applicable Section/Rule: 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; sections 90 and 90A of the Income-tax Act, 1961
The order is issued by the Central Board of Direct Taxes in exercise of powers conferred under section 119 of the Income-tax Act, 1961, read with Rule 114-I(2) of the Income-tax Rules, 1962, and also read with section 536 of the Income-tax Act, 2025.
Board authorises the Director General of Income-tax (Systems), Delhi to upload, in the Annual Information Statement in Form No. 26AS of the Income-tax Rules, 1962, information received under the Automatic Exchange of Information (AEOI) framework under an agreement referred to in sections 90 and 90A of the Income-tax Act, 1961-
Director-General of Income-tax (Systems), Delhi shall specify the procedures, formats and standards for uploading the Annual Information Statement in Form No. 26AS containing this information.
The order is signed by Dr. Indu Bala, Deputy Secretary (ITA.II), CBDT, and copies are marked to PPS to FM/Dir(FMO)/OSD to MoS(R)/PPS to RS/PPS to Chairman, CBDT and all Members, CBDT; DGIT (Systems), Delhi and Bengaluru; all Pr. CCsIT/DGsIT; Web Manager for placing on the website www.incometaxindia.gov.in; JCIT, Data Base Cell for uploading on www.irsofficersonline.gov.in; and the Guard File.
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