The Income Tax Department has introduced a significant change to ITR filing requirements for AY 2026-27, making the secondary address field mandatory across all ITR forms including ITR-1 to ITR-7. According to reports from Mint, taxpayers must now disclose their secondary address, if applicable, in addition to their primary address in the Income Tax Return. This represents a departure from previous years when ITR forms required disclosure of only one address. The e-filing portal now provides a separate field for disclosing the secondary address, making this mandatory for successful filing across all taxpayer categories including salaried individuals, professionals, businesses, firms, LLPs, companies and trusts.
When filing an ITR on the e-filing portal, taxpayers are first required to furnish their primary address. As reported by Mint, the e-filing portal then prompts the taxpayer to specify whether the secondary address is the same as the primary address. If 'Yes' is selected, the secondary address field will be automatically filled with the primary address details. However, if 'No' is selected, taxpayers must provide the details of the secondary address. The Income Tax Department has confirmed that 'Yes' is not an option for taxpayers who actually have a secondary address. Taxpayers who have only one address may provide the same address in both fields, if the filing utility permits.
According to The Economic Times, disclosing the secondary address is expected to help taxpayers claiming House Rent Allowance (HRA) under the old tax regime. The provision will reduce ambiguity in HRA reporting and make it easier for the tax department to verify claims in several scenarios: when taxpayers have a running home loan in one city but live in rented accommodation in another city, when taxpayers live away from their permanent home for work and claim HRA, and when taxpayers own a house in a city but live in rented accommodation in the same area for different reasons.
As reported by Mint, clarifying whether taxpayers have a secondary address and furnishing details, if applicable, is important for successful validation of the field. The provision will also help the Income Tax Department keep its contact register updated and help avoid communication issues due to outdated address records. Having an alternate communication address could help reduce instances where notices or other tax communications fail to reach taxpayers because they have shifted residence or maintain multiple addresses for personal and business purposes. Taxpayers should ensure that address details are accurate and complete, including correct house or flat number, street, locality, city, state and PIN code, wherever applicable.
According to Mint, the due date to file ITR 1 and ITR 2 is July 31, 2026. For individuals with income from business but not requiring an audit, the due date is August 31, 2025. Taxpayers must ensure they complete both primary and secondary address fields to successfully file their returns under the new requirements. If a taxpayer discovers that the address details furnished in the original return are incorrect, they can generally rectify the error by filing a revised return under Section 139(5) of the Income-tax Act, subject to prescribed conditions and timelines. Taxpayers may also update their address details in their e-filing profile separately, where required.
