The revised forms require taxpayers to indicate whether their secondary address is the same as their primary address.
If the answer is “No”, the taxpayer must provide the complete secondary address in the return. The change has been incorporated in the general information section of the ITR forms.
What is the purpose of the new requirement?
The Income Tax Department has also introduced separate fields for primary and secondary mobile numbers and email IDs in the updated ITR forms. The objective is to reduce communication failures by ensuring the department has an alternate mode of contact if the primary address or contact details are unavailable or outdated.
The additional address could also help taxpayers who maintain more than one residence, such as those living in rented accommodation while retaining a permanent address elsewhere.
Who will be affected?
The secondary address field has been introduced in the revised ITR forms notified for AY 2026-27, including forms used by individuals such as ITR-1, ITR-2, ITR-3 and ITR-4.
What should taxpayers do?
Before filing their return, taxpayers should ensure that both their primary and secondary addresses, along with their mobile numbers and email IDs, are accurate and up to date. Providing correct contact information can help ensure timely receipt of notices, communications and other correspondence from the Income Tax Department.
