
Taxpayers filing ITR for FY 2025-26 must provide a secondary address. The change applies to all ITR forms and aims to reduce discrepancies. Deadlines vary by form.
The income tax department made the secondary address field mandatory across all ITR forms for assessment year 2026-27. Taxpayers filing for financial year 2025-26 must provide an additional communication address alongside their primary one. The field appears in the personal information section of each notified form, covering all taxpayer categories.
The Income-tax Act does not define "secondary address," and the forms do not specify what qualifies. On the e-filing portal, taxpayers first enter their primary address. The system then asks whether the secondary address is the same. Selecting "Yes" auto-fills the field. Selecting "No" requires manual entry of the full address.
The change is designed to improve reporting accuracy and cut discrepancies. It helps when a taxpayer moves during the year or maintains a separate correspondence address. Taxpayers who file before the July 31, 2026 deadline can later correct address errors by filing a revised return under Section 139(5) by March 31, 2027.
The due date for ITR-1 (Sahaj) and ITR-2 filers is July 31, 2026. For individuals with business income not requiring an audit, the deadline is August 31, 2025.
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