View Your Foreign Assets in the Income Tax AIS
You can now see foreign asset and income data reported to India by other countries directly in your Annual Information Statement.
- Document
- Update
- Dated
- 20 Jul 2026
- Effective
- Not stated
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- Foreign asset data is now visible in your Annual Information Statement.
- Information covers calendar years 2022, 2023, and 2024.
- Data comes from international agreements between India and other countries.
- You must still report all foreign assets even if not shown here.
In short
The Central Board of Direct Taxes (CBDT) has added a new feature to the Annual Information Statement (AIS) that shows you what foreign financial data the government has received about you from other countries.
What has changed
How it worked before
Previously, taxpayers had no direct way to see which foreign assets or income details the Income Tax Department had received from foreign governments.
What has changed
The Income Tax e-Filing portal now includes a 'Foreign Assets Information' section within the AIS, displaying data received under international exchange agreements.
Who this affects
Any Indian tax resident who holds assets or earns income in foreign countries that share financial data with India.
An example
Suppose you hold a bank account in the UK. The UK government shares this data with India. You can now log into your AIS to see if this account is listed. Even if it appears, you must still manually report it in Schedule FA of your tax return.
What you should do
Log in to the Income Tax e-Filing portal, go to the AIS section, and check the 'Foreign Assets Information' tab to help you fill out your tax return accurately.
If you do nothing
Nothing happens if you do not view this information. However, you remain legally responsible for reporting all foreign assets and income accurately in your tax return, regardless of whether they appear in the AIS.
The terms explained
- Annual Information Statement (AIS)
- A summary of your financial transactions available on the Income Tax portal.
- Automatic Exchange of Information (AEOI)
- A system where countries share financial data about each other's residents.
- Schedule FA and Schedule FSI
- Specific sections in your tax return form for reporting foreign assets and income.
The original document
| Issued by | IT |
|---|---|
| Document | Update |
| Full title | CBDT enhances taxpayer services by enabling taxpayers to view their Foreign Asset Information through the Annual Information Statement (AIS) . |
| Issued on | 20 July 2026 |
| Effective | Not stated |
About Patron Accounting LLP
Patron Accounting LLP is a CA and CS-led accounting and compliance firm that has been working with businesses across India since 2019. We handle the work that keeps a company correct with every department it answers to: day-to-day bookkeeping and accounting, GST registration and returns, income tax filing and assessments, TDS, payroll and PF/ESI, company and LLP incorporation, ROC and MCA compliance, statutory and internal audit, physical stock and inventory audits, trademark and other registrations, and the certificates and reports that banks, buyers and regulators ask for.
Our clients range from a first proprietorship registering for GST to established companies running operations across several states. Much of our work is exactly this: reading what a department has published and telling a business, in plain terms, whether it changes anything for them.
We operate from five offices and serve clients across the rest of India remotely:
- Pune (HQ): RTC Silver, B4-708, Sai Satyam Park, Wagholi, Pune, Maharashtra 412207
- Mumbai: 104, Rajshila Building, 597 J.S.S. Road, Marine Lines, Mumbai 400002
- Delhi: 3rd Floor, B-6/154-155, Sector 5, Rohini, Delhi 110085
- Gurugram: Pioneer Urban Square, B109, Golf Course Ext Road, Sector 62, Gurugram 122098
- Ahmedabad: Phoenix Tower, 1107, near Commerce Six Road, Drive In Road, Navrangpura, Ahmedabad, Gujarat 380009
If anything on this page affects you and you would like somebody to look at your own position, we are glad to help. Call +91 94594 56700, write to sales@patronaccounting.com, or visit patronaccounting.com. The first conversation costs nothing.