ITR filing 2026: Secondary address field is now mandatory — here's how it can help taxpayers

The Income Tax Department made the secondary address field mandatory across all ITR forms for AY 2026-27.

Taxpayers filing for FY 2025-26 must provide an additional communication address beyond their primary address.

The new field applies to all ITR forms including ITR-1 through ITR-7, covering individuals, businesses, LLPs, companies, and trusts.

On the e-filing portal, taxpayers can indicate if the secondary address matches the primary; otherwise, they must enter a separate address.

The mandate aims to improve accuracy of tax reporting and ensure notices reach correct addresses, especially for those with multiple residences.