The 60-second version
Section 273A empowers Principal Commissioner or Commissioner to reduce or waive any penalty under the Income Tax Act — returning NRIs use 273A when 270AA window missed or penalty is outside Chapter XVII-BB.
273A is discretionary mercy — document genuine hardship before Commissioner rejects as routine
Section 273A allows Principal Commissioner or Commissioner to reduce or waive penalty wholly or partly — application needs facts showing hardship, first offence, or compliance after notice.
Returning NRIs citing relocation chaos, hospitalisation, or AD bank delay should file 273A before paying penalty — payment without application may prejudice waiver request.
270AA lane: Section 270AA guide if AO passed Section 270A order within last month.
Waiver routes
| Route | Section | Who decides |
|---|---|---|
| 273A waiver | 273A | Commissioner |
| 270AA immunity | 270AA | Statutory if paid |
| 273B cause | 273B | AO for TDS/TCS |
| CIT(A) | 246A | Appellate |
273A application
Penalty order
Copy from AO.
Draft facts
Hardship narrative.
File 273A
To Commissioner.
Compliance
File belated if due.
Hearing
Present case.
Flow
273A kit
- Penalty order.
- Hardship evidence.
- 273A application.
- Tax payment proof.
- CA support letter.
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Not automatic
273A is Commissioner discretion — belated return alone does not guarantee waiver; hardship must be genuine and documented.
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Turn this guide into a decision file
0 of 4 checked
vs 270AA?
270AA is statutory immunity for 270A within one month; 273A is broader Commissioner discretion for any penalty.
vs 273B?
273B is reasonable-cause immunity for Chapter XVII-BB TDS/TCS; 273A covers wider penalty types.
271H?
Late TDS return penalty under 271H may be waived under 273A if 273B cause not accepted.
276CC?
Criminal prosecution under 276CC is not waived by 273A — only monetary penalty.
Relocation?
Overseas move with flight ticket and employer letter may support 273A hardship narrative.
Timeline?
Apply soon after penalty order — delay weakens hardship argument.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.