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to be uploaded in the itac system for you to be waivered that penalty and dis interest so the first thing is the postal address us then the second you address it to domestic tax department then our reference as usual the application for waiver on penalty and interest for the year the year which you are supposed to file your returns and you failed to file your returns then in the ensure you indicate your pin then you come to the introduction you request for the waiver and kindly state the pin number and state that you are a resident its very important you state the residential status and then state the reason why you are unable to file the returns so for students or for someone who is in remote area you can say you are in remote area if you are sick