Digital Signature Certificate(DSC) is an electronic format equivalent of a physical certificate. It serves as a proof of identity of an individual, to access services or other information on the internet or to sign documents digitally.
In simple words, a digital signature certificate is the online version of one’s physical signature.It is used to verify an individual’s authenticity, to sign documents digitally, verifying income tax return (ITR) etc.
DSC comes in the form of a USB token with a validity of around 1 or 2 years and can be renewed when expired. It contains the name of the owner, public key details, serial number, information about certifying authority and digital signature etc. DSC can only be issued by the licensed Certifying Authorities approved by the Controller of Certifying Authorities(CCA).
Class 1: This certificate is issued to the individuals and private
subscribers.
Class 2: This certificate is issued for both business personnel
and individuals.
Class 3: This certificate is issued for individuals and
organizations both.
According to Section 44AB of the Income Tax Act, a digital
signature is compulsory for a professional and individual having
an annual income of Rs. 25 lakh and more. On the other hand
businesses with a turnover of over Rs. 1 crore needs to file ITR
online.
Following are the licenced certifying authorities that can issue
the digital signature certificate:
Safescrypt
GNFC
Indian Air Force
Capricorn CA
IDRBT
NSDL e-Gov CA
e Mudhra CA
Verasys CA
CDAC CA
It is a two step process where you first need to register DSC with
the tax department on their official incometaxefiling.gov.in
website. Post which it can be used for filing your Income Tax
Return.
1.) Visit the Income tax India website. Login using the User ID and
Password.
2.) From the main menu go to the ‘Profile Setting’ and click on the
‘Register Digital Signature Certificate’.
3.) From the landing page, by clicking on the link given on the page
download the DSC Management Utility. Extract the ZIP folder and open
the DSC management utility.
4.) Click on the ‘Register/Reset Password’ using DSC in the DSC
management utility.
5.) Insert the DSC USB token in the port of the laptop/desktop.
6.) Enter the E-filing User ID and PAN of the DSC registered in
e-Filing. In case of NRI User this is not a Mandatory Field.
7.) Select the type of the DSC ( USB Token / .pfx file) and Generate
the signature file.
8.) Attach and submit the signature file by going back on to the
e-filing portal.
On the successful registration of the DSC, a confirmation mail shall
be sent on the registered Email ID. Registration of the DSC is the
first and initial step in the process of e-filing of the IT Return
with DSC.
To upload an ITR online using the DSC, follow the steps mentioned
below:
Step 1. Visit the e-filing portal and from the link provided on the
website at the time of XML upload, download ‘ITD e-filing DSC
Management Utility’.
Step 2: Extract the zip folder and open the utility.
Step 3: Select ‘Submit ITR/ Form online’.
Step 4: Enter the e-filing User ID.
Step 5: Enter the PAN of the DSC registered in e-filing. For NRI
users, this is not a mandatory field.
Step 6: Select the type of DSC -
A message of successful completion of the process will be displayed and a signature file will be generated and saved at the location where ZIP was stored.
A message of successful completion of the process will be displayed and a signature file will be generated and saved at the location where ZIP was stored.
In case you have filed an Income Tax Return by attaching a Digital
Signature Certificate there is no need to e-verify it separately. In
other cases e verification can be done by either of the prescribed
modes. The step by step process for which can be referred to here.
To apply for a digital signature certificate an individual needs to
follow the steps below:
Step 1: Log on to the website of a certifying authority. Now, you
will be directed to the Digital Certification services’ section,
from the list choose the type of entity for which you want to obtain
the DSC. For instance, if you are applying for an individual DSC,
click on the ‘Individual’ option. A new tab will be displayed with
the DSC Registration form. Download the form.
Step 2: After downloading the form, the next step is to fill in the
following necessary details-
After filing up all the required details, you need to affix a recent photograph along with your signature under the declaration. Check the furnished details carefully and take a print of the form.
Step 3: The supporting documents submitted as identity and address proofs should be attested by the attesting officer. You need to ensure that the sign and seal of the attesting officer should be clearly visible on the documents.