Mumbai: Taxpayers filing their Income Tax Returns (ITRs) for Assessment Year (AY) 2026-27 will now have to provide a secondary address along with their primary address. The Income Tax Department has added this requirement in the revised ITR forms to improve communication with taxpayers and keep contact details updated.
What Has Changed?
The updated ITR forms now ask taxpayers whether their secondary address is the same as their primary address.
If the answer is "Yes", no additional address is needed. However, if the answer is "No", taxpayers must enter the complete details of their secondary address while filing the return.
This new field has been included in the general information section of the ITR forms.
Why Is The New Rule Introduced?
The Income Tax Department has also added separate fields for primary and secondary mobile numbers and email IDs.
The main aim is to reduce communication problems. If the department is unable to contact a taxpayer through the primary address or contact details, it can use the secondary address or alternate contact information.
This is expected to help ensure that important notices, updates and other official communications reach taxpayers without delay.
Who Needs To Follow This Rule?
The new requirement applies to taxpayers filing returns for AY 2026-27 using the revised ITR forms.
It covers commonly used forms such as ITR-1, ITR-2, ITR-3 and ITR-4, which are filed by individuals depending on their income and source of earnings.
The rule can also benefit people who live at more than one location, such as those staying in rented accommodation while keeping a permanent home elsewhere.
What Should Taxpayers Do?
Before filing their ITR, taxpayers should check that their primary and secondary addresses, mobile numbers and email IDs are correct and up to date.
Keeping accurate contact details can help ensure that any notices or other communication from the Income Tax Department are received on time, reducing the chances of missing important updates.
