CBDT Enables Foreign Asset and Income Information in AIS on Income Tax e-Filing Portal

The Central Board of Direct Taxes (CBDT) has enabled taxpayers to view information relating to their foreign assets and foreign-source income through the Annual Information Statement (AIS) available on the Income Tax e-Filing portal. According to an Office Memorandum dated July 17, 2026, the information received under the Automatic Exchange of Information (AEOI) framework, including the Common Reporting Standard (CRS) and Foreign Account Tax Compliance Act (FATCA), can now be accessed under the “Reports” section of the Compliance Portal.

India receives financial account information concerning its tax residents from more than 100 partner jurisdictions under international information-exchange arrangements. The information may include details of foreign bank accounts, custodial accounts, specified financial investments, interest income, dividends and other reportable foreign financial income. At present, information received for calendar years 2022, 2023 and 2024 has been displayed in AIS. Information relating to calendar year 2025 is expected to become available after it is received in September or October 2026.

CBDT clarified that the information displayed in AIS is intended to help taxpayers fulfil their disclosure obligations and is not being provided as a scrutiny or investigation tool. However, the data shown in AIS may not represent a complete or exhaustive record of a taxpayer’s foreign assets and income. Taxpayers must, therefore, independently disclose all applicable foreign assets and foreign-source income in Schedule FA and Schedule FSI of their Income Tax Return, even if certain information is not reflected in AIS.

To access the facility, taxpayers must log in to the Income Tax e-Filing portal, open AIS, proceed to the Compliance Portal, select “Reports” and click on “Foreign Assets Information.” They can then select the relevant calendar year and download the information in PDF format. The details are accessible only to the concerned taxpayer through secure login credentials.

CBDT is also sending SMS and email notifications to relevant taxpayers regarding the availability of this facility and reminding them to correctly report foreign assets and income while filing their Income Tax Returns for Assessment Year 2026–27. Taxpayers may also use “Kar Saathi,” the AI-powered virtual assistant available on the e-Filing portal, for guidance on selecting the appropriate ITR form and reporting foreign assets and income. CA Sansaar