Taxpayers can access the information by logging into their own e-Filing accounts and viewing the AIS, the sources said. The feature allows eligible taxpayers to view foreign assets and income-related information available with the Income Tax Department under the Automatic Exchange of Information (AEOI) framework.
India receives financial information relating to its tax residents from more than 100 partner jurisdictions under international arrangements for the exchange of financial account information, sources said. The information received from these jurisdictions may include details relating to foreign assets and specified income, which are reflected in the AIS once received by the Department.
According to the sources, information pertaining to Calendar Year (CY) 2022, CY 2023 and CY 2024 has already been displayed in the AIS. Information relating to CY 2025 will be made available once it is received, which is expected in September/October 2026.
The move is aimed at enabling taxpayers to access information available with the Department while filing their Income-tax Returns. Sources reiterated that the initiative has been designed to facilitate taxpayers and improve compliance, and should not be construed as an investigative exercise.
The information displayed in the AIS is limited to information received by the Income Tax Department from partner jurisdictions under international exchange arrangements, the sources said. Taxpayers are required to correctly and completely report all foreign assets and foreign source income in the applicable schedules of their Income-tax Returns, irrespective of whether such information is reflected in the AIS.
Sources said the initiative forms part of CBDT’s taxpayer facilitation measures by providing taxpayers with access to information available with the Department, enabling them to report foreign assets and foreign source income accurately while meeting their tax compliance obligations.
