Taxpayers filing their Income Tax Returns (ITR) for the financial year 2025-26 (Assessment Year 2026-27) will have to provide an additional address while filing their returns this year.
The Income Tax Department has made it mandatory to fill a secondary address field, if applicable, in all ITR forms. The new requirement applies to all major ITR forms, including ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6 and ITR-7. It covers salaried employees, professionals, businesses, firms, LLPs, companies and trusts.
While filing an ITR on the income tax e-filing portal, taxpayers will first have to enter their primary address. They will then be asked whether their secondary address is the same as the primary one.
If the answer is "Yes", the portal will automatically copy the primary address and if the answer is "No", taxpayers will have to enter details of their secondary address.
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The additional address can be useful in situations such as if a person has recently shifted homes or maintains more than one address; the Income Tax Department can send notices and other communications to the correct location.
The new field could also help taxpayers who own a house but live in rented accommodation because of work or other reasons. This includes those who own a home in one city but stay in a rented house in another city and claim House Rent Allowance (HRA) under the old tax regime.
Similarly, people living away from their permanent home for work and claiming HRA on rented accommodation may also benefit from providing a secondary address.
Taxpayers must ensure that both addresses are entered correctly, including the house or flat number, street, locality, city, state and PIN code.
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Made A Mistake? Here's What You Can Do
If a taxpayer later finds that the address entered in the original return is incorrect, it can be corrected by filing a revised return under Section 139(5) of the Income Tax Act. The revised return can be filed until March 31, 2027.
The due date for filing ITR-1 (Sahaj) and ITR-2 for AY 2026-27 is July 31, 2026. For individuals with business income who are not required to get their accounts audited, the deadline is August 31, 2026.
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