ITR-1 FORM FOR AY 2026-27

Secondary address in ITR-1 is optional; if you have only one address, fill the primary address and leave the secondary field blank—return will not be rejected.

If you have only a single address, you can leave the secondary address blank, as it is optional and not mandatory to fill.

Thank you for reply.

https://www.caclubindia.com/forum/Slope 2-old-regime-607791.asp 

In ITR-1 AY 2026-27, there are two address fields:

1. Permanent address: This is MANDATORY. Must be filled with the address registered with the income tax department (linked to your PAN).
2. Current/Present address: This is OPTIONAL. You only need to fill it if your current address is different from your permanent address.

If both addresses are the same, just fill in the permanent address and leave the current address fields blank. The ITR utility will not throw an error.

Note: if you have updated your address in the income tax portal (pre-login or post-login under My Profile), the permanent address will be pre-filled. Verify that it is correct before submitting.

For the complete step-by-step process for filing ITR-1 for salaried employees in AY 2026-27, this [ITR filing guide for salaried employees](https://taxgarden.in/blog/itr-filing-salaried-employees-2026-2027) covers all the fields and schedules.

For all

In the form, one has to confirm "The Secondery Address is Same as Primary Address" by ticking on the selection.

The ITR Form then automatically copies all items in the Primary Address into Secondery Address.

If one does not confirm, the VALIDATION will fail and ITR will not calculate tax or generate json.