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Form 161: how to apply for waiver of penalty (2026)

10steps
1document to keep ready

Use FORM NO. 161 to ask for a waiver of penalty. The time is not stated on the official page.

Central Government Checked 2026-10-27 Income Tax e-Filing
What changed: Notification No. 134/2026 dated 8 October 2026 substitutes a new Form No. 161 for waiver of penalty under section 440(2) and adds "or waiver" to rule 231.

Steps

  1. Fill Part A: Personal Information
    Type your full name, Permanent Account Number, address and contact details yourself on the official portal. Some details may come pre-filled.
    Open this page
  2. Enter order details in Part B
    In Part B: Details of assessment or reassessment order and payments, enter the Tax Year, the section the order was passed under. The Document Identification Number (DIN) of the order printed on it.
  3. Type the three dates in Part B
    Type the Date of the order. Then type the Date of service of the order, which is the day it was served on you. Last, type Due date for payment as per notice of demand, which comes from your notice. Use dd/mm/yyyy for all three.
  4. Income assessed and Under-reported income
    Enter Income assessed. Then use lines 12(A)(i) and 12(A)(ii) for income that was left out or shown too low by giving wrong or hidden facts about income. Use 12(B) when you did not. Under-reported income means income that was left out or shown too low.
  5. Copy Tax and interest payable on assessed income
    Copy line 13 from your computation sheet.
  6. Enter Tax payable on under-reported income
    Enter line 14 for the amounts in 12(A)(i) and 12(A)(ii).
  7. Work out Additional income-tax payable
    Take 100% of line 14(i) and 120% of line 14(ii). Add the two to get line 15(iii), the Additional income-tax payable (in lieu of penalty).
  8. Add up the Total amount payable
    Add line 13 and line 15(iii) to get the Total amount payable for waiver of penalty. Pay it by the due date in line 10.
  9. Enter your payment details
    Fill BSR Code, Date of Deposit, Serial Number of Challan (the receipt slip for a tax payment) and Amount. Repeat the block for each payment.
  10. Complete the Verification
    Type your own name, Permanent Account Number and the capacity you apply in, then add the place, date and signature. Add your designation if it applies.
  11. After the last step
    The notification states no processing time or decision date
    Keep your payment slip and a copy of the filled form
    If something goes wrong, ask a tax professional or contact the tax office named on your order

What you need

  • Not listed on the official page
No fee stated; the form asks for the amount payable to be worked out

Where to find it

Open the official page

If something goes wrong

Never share your OTP (One-Time Password) or password with anyone who asks
No official office, bank or helpline will ask for your OTP, password or PIN by phone, SMS or chat. Type your details only on the official website, and hang up on anyone who asks for them.
Will paying the amount guarantee relief from the penalty?
No, the form does not say so. It is an application to be excused from a penalty after you pay the extra amount the form asks for. Wait for the tax office's decision.
Total amount payable looks wrong
Recheck lines 13 to 15 against your notice of demand and its computation sheet.
The payment slip details do not match
Pick up the receipt slip for a tax payment. Check the BSR Code, Date of Deposit, Serial Number of Challan (the receipt slip for a tax payment) and Amount against it. Do this before you sign.

Official help

Income Tax e-Filing official website
Income Tax e-Filing official website
Notification No. 134/2026 (Form 161) official website
Notification No. 134/2026 (Form 161) official website

Words used on this page

Waiver of penaltyBeing excused from a penalty after paying the extra amount the form asks for.
Section 440(2)The rule in the Income-tax Act, 2025 that lets you ask for a waiver of penalty.
Notice of demandThe tax office's payment request. Its computation sheet shows how the amount was worked out.
Permanent Account Number (PAN)The 10-character tax number issued to you by the income tax department.
Document Identification Number (DIN)The number printed on a tax order so it can be traced.
Under-reported incomeIncome that was left out or shown too low.
MisreportingGiving wrong or hidden facts about your income.
BSR CodeA code that identifies the bank branch where your tax was paid.
ChallanThe slip that proves you paid tax at a bank.
DIGIPINA short digital code for an exact place, which may be added to your address.
in Under-reported incomeline 12
Additional income-tax payableline 15
Total amount payableline 16
your payment detailsline 17

Sources and how we checked

Last checked against the official source: 2026-10-27

Known limits

Read on 27 October 2026. We have not tested the steps ourselves; if a screen looks different, follow the official website.