Foreign tax data to be included in Form 26AS

New Delhi: The Central Board of Direct Taxes (CBDT) has directed that financial account information received from overseas tax authorities be included in taxpayers' Form 26AS.

The move will make foreign financial information available with the Income Tax Department visible to taxpayers for the first time, helping them reconcile overseas income and assets with their tax filings while giving them another tool to detect mismatches.

Form 26AS, an essential document for filing income-tax returns, is an annual tax credit statement issued by the Income Tax Department that consolidates details of all taxes and high-value financial transactions linked to the permanent account number (PAN).


In an order issued Thursday, the CBDT authorised the Director General of Income-tax (Systems) to upload information received under the Automatic Exchange of Information (AEOI) framework pursuant to agreements under sections 90 and 90A of the Income-tax Act, 1961.

The systems directorate has been asked to upload information relating to 2022, 2023 and 2024 already in its possession within 90 days of the order.