Taxpayer presentation Income tax returns for assessment year (AY) 2026-27 will need to provide an additional communication address when submitting your returns. The Income Tax Department has introduced a mandatory secondary address field in all Income Tax Return (ITR) forms, including ITR-1 to ITR-7, making it one of the notable changes in the filing process this year.
The new disclosure applies to salaried individuals, professionals, companies, firms, LLPs, companies and trusts. While the department has not separately explained the reason for introducing the field, tax professionals say it aligns with the government’s effort to maintain more complete taxpayer records and improve communication.
The secondary address is intended to capture an alternative address associated with the taxpayer, in addition to the primary address disclosed on the return.
Which ITR forms include the new field?
The secondary address field has been added in the personal or general information section of all notified. ITR Forms for AY 2026-27 including ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6 and ITR-7.
The forms now require taxpayers to provide details of both a primary address and a secondary address for communication purposes.
The Income Tax Act does not define the term “secondary domicile”, nor do the notified ITR forms specify what is considered such. However, the forms provide a separate field to capture an additional address, where applicable.
Having an alternate communication address could help reduce instances where notices or other tax communications do not reach taxpayers because they have changed residences or maintain multiple addresses for personal and business purposes.
Taxpayers who have a single address may provide the same address in both fields, if the filing utility allows it.
What should taxpayers take into account when filing the return?
Since the secondary address is part of the return, taxpayers should ensure that the information entered is accurate and complete. Address details must include the correct house or apartment number, street, town, city, state and PIN code, where applicable.
If a taxpayer discovers that the address details given in the original return are incorrect, he or she can generally rectify the error by filing a revised return under Section 139(5) of the Income Tax Act, subject to the prescribed conditions and time limits.
Taxpayers can also update their address details in their e-filing profile separately, when necessary.
As filing season progresses, taxpayers should carefully review the personal information section before filing their returns. Ensuring that address data is complete and correctly entered can help avoid errors on the return and facilitate future correspondence through the e-filing system.
