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AEOI information upload in Form 26AS authorised, with procedures and timelines for reporting specified.

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Full Text of the Document

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....AEOI information received under agreements covered by sections 90 and 90A is authorised for upload into the Annual Information Statement in Form 26AS through the Director General of Income-tax (Systems), Delhi. The authorised upload covers specified reporting periods already in possession within the prescribed time limits, and also extends to future receipts where the information is received within 90 days from the end of the month of receipt. The Director General must prescribe the procedures, formats and standards governing such uploading.....

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