  The explicit exact analytical expressions for the lowest-order radiative
corrections to the semi-inclusive deep inelastic scattering of the polarized
particles are obtained in the most compact, covariant form convenient for the
numerical analysis. The infrared divergence from the real photon emission is
extracted and cancelled using the Bardin-Shumeiko approach. The contribution of
the exclusive radiative tail is presented.The analytic results obtained within
the ultrarelativistic approximation are also show.
