New Delhi, July 19 -- The income tax department has introduced a mandatory secondary address field (if applicable) across all income tax return forms for AY 2026-27, making it one of the most notable changes in this year's filing process.

This means taxpayers filing ITR for financial year 2025-26 will have to furnish an additional communication address, in addition to their primary address while submitting their returns. It applies to salaried individuals, professionals, businesses, firms, LLPs, companies and trusts.

The secondary address field has been added under 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 Income-tax Act does n...