All about digital signature in income tax return

PROCEDURE FOR REGISTRATION OF DIGITAL SIGNATURE AND UPLOAD OF INCOME TAX  RETURNS USING DIGITAL SIGNATURE A. The salient features of u...


PROCEDURE FOR REGISTRATION OF DIGITAL SIGNATURE AND UPLOAD OF INCOME TAX 
RETURNS USING DIGITAL SIGNATURE
A. The salient features of use of Digital Signature Certificate (DSC) for signing the Income Tax Return are as under:
1. As per Section 140 of the IT Act 1961, the person responsible for signing the I-T return can be, typically, the:
a) Managing Director or any other Director (in case the MD is unavailable) in case of a Company;

i. Any authorized person holding a legal power of attorney in case of a Non-resident Company;

b) Managing Partner in case of a Firm or any other Partner (in case the Managing Partner is unavailable);

c) Principal officer / Chief Executive Officer or Competent person in case of other entities such as Association of persons, Body of Individuals, Artificial Juridical person, Local Authority, Trust etc

d) Karta in case of a HUF;

e) Self in case of an Individual or;

i. Any authorized person holding a legal power of attorney in case the individual is incapable of signing the I-T Return or is absent from India.

2. Any person wishing to sign the I-T Return digitally has to complete the registration process for the DSC on the e-filing website- http://incometaxindiaefiling.gov.in prior to signing.

3. Any person could register his DSC to be used to sign the I-T Return of any entity provided he was a Director or Partner or Key Person as mentioned in the Key person Schedule of the I-T Return (ITRs 5 or 6) already filed electronically with the Income Tax Department.

4. Any person could register a DSC and use the same in his individual capacity to sign his own IT Return as well as sign the I-T returns in his various capacities as mentioned in 1 above, if required, and for as many entities as applicable.

5. Any person could change or update his DSC registration any number of times.

B. The existing procedure for registration of the DSC is as follows:
1. The authorized signatory / Individual would log into the E-filing websitehttp://incometaxindiaefiling.gov.in using the Login particulars such as the userid and password of the company / firm / HUF / Individual etc.

2. Under “My Account” he would have to select -> Update Digital Certificate (see webpage 
below-> circled portion under ‘My Account’)) or register the DSC at the time of creating the user on 
e-filing website at the time of initial registration



3. The taxpayer has to select the appropriate type of DSC (.pfx or USB token) and click on ‘Select Your .PFX File Certificate’.

At this stage, the Department would verify if the person holding the DSC matches the Director / Partner / Key Person in the Key Person Schedule of the Company (ITR-6) or Firm etc (ITR-5). If there is a match, i.e. the person registering the DSC is mentioned as a Director / Partner / Key Person, then the DSC would be registered against the Company / Firm / Entity PAN and the critical details such as the Sl no, Name etc would be stored. In this process, it is essential that at least one earlier I-T Return should have been filed by the Company / Firm / Entity so that the verification of key person is possible. In case an individual is registering the DSC for his own ITR (ITRs 1-4 case), then the email id as mentioned in the DSC should match the email id as per his registered profile in the efiling website.

Now, the I-T Return for the Individual/HUF/Company / Firm / Entity PAN can be signed using this registered DSC.

4. At the time of uploading the I-T Return of the Company / Firm / Entity PAN, if the DSC is used for signing the I-T Return, the Department verifies,

i. if the DSC is registered;

ii. that the unique Sl No of the DSC used to sign the I-T Return is the same as the unique Sl No of registered DSC; and,

iii. the PAN number of the Verifier (Authorized Signatory) as mentioned in the Verification portion of the I-T Return, is the same as that of the person bearing the registered DSC; or

iv. in case of ITRs 1-4, the Individual logged in is the same as the person bearing the registered DSC,
only then the I-T Return is permitted to be signed and uploaded.
(See webpage below- circled portions-> Select ‘Submit return’-> ‘AY 2010-11’ for submitting I-T return for AY 2010-11 and then select ‘Do you want to Digitally Sign the file’ -> ‘Yes’.

Select appropriate type of DSC (.pfx or USB token) and click on ‘Next’ to proceed further to enter the DSC password and sign and upload the I-T return.



C   Amendment to Rule 12 – Making Digital Signature Mandatory for CompaniesVide notification dated 9th July 2010 amending Rule 12, the CBDT has made it mandatory all Companies filing ITR-6 to digitally sign the I-T return for AY 2010-11. In the following scenarios, taxpayers may find it difficult to register the DSC as per the existing procedure as mentioned above:

1. Non-resident companies where the Directors are foreign nationals.

2. Companies where the I-T return is being filed for the first time

3. Companies where the Managing Director has changed and other Directors are either unavailable or also have changed.

In all such cases it is difficult to verify the identity of the person and his relationship with the Entity for which he is the authorized signatory. With a view to make registration simpler in such cases, the procedure has been changed to enable registration of a DSC where the PAN is also provided in the DSC as per the latest Interoperability guidelines issued by the Chief Controller of Certifying Authorities. Such DSCs with encrypted value of PAN are now available in the market. Refer to the new guidelines for DSC Interoperability issued by the CCA, Government of India in http://cca.gov.in/rw/resource/dsc_guidelines_r2.pdf?download=true wherein the Permanent Account Number (PAN) has been included in an encrypted format as an attribute .

D. Changes in the process of Registration of DSC
In view of the above, a change is made in the registration process (as compared to sub-para 3 in para B above) for DSC as under:

Modified sub-para 3 of para B. The Authorized Signatory has the option-

i. To select existing procedure to register the DSC, in case the scenarios mentioned in sub-paras 1, 2, or 3 in para C above are not applicable (the Authorized Signatory details must be already available in the previously filed I-T return of the Company/Firm/Entity, in which case he can continue to use his existing DSC issued prior to 01/08/2010); or

ii. To select new procedure as given below:

a. The Authorized Signatory must use a fresh DSC having encrypted value of his PAN, as issued by Certifying Authorities with effect from 01/08/2010.

b. Enter Authorized Signatory’s PAN number while registering the DSC. The same person must also enter the same PAN in the Verification portion of the I-T Return which he is signing in his capacity as Director/ Partner/Karta/Authorized Signatory.

c. If the Authorized Signatory PAN number matches the encrypted value of the PAN present in the DSC – then the DSC will be registered after selecting the appropriate type of DSC (.pfx or USB token) and clicking on ‘Select Your .PFX File Certificate’.

d. In case of an Individual is registering his DSC for submitting own ITR (ITRs 1-4 case) then his PAN as per his login should match the encrypted PAN contained in the DSC- then the DSC will be registered after selecting the appropriate type of DSC (.pfx or USB token) and clicking on ‘Select Your .PFX File Certificate’.

e. Now, the I-T Return for the Self / Company / Firm / Entity PAN can be signed using this registered DSC.



The I-T Return upload process remains the same. If the DSC is used for signing the I-T Return, the
Department verifies,

i. if the DSC is registered and in case DSC has been updated the DSC being used is the latest DSC registered;

ii. that the unique Sl No of the DSC used to sign the I-T Return is the same as the unique Sl No of registered DSC; and,

iii. the PAN number of the Verifier (Authorized Signatory) as mentioned in the Verification portion of the I-T Return, is the same as that of the person bearing the registered DSC; or

iv. in case of ITRs 1-4 the Individual logged in is the same as the person bearing the registered DSC,
only then the I-T Return is permitted to be signed and uploaded.



Tags-what is digital signature,digital signature in return,digital signature in it return,digital signature in income tax return,digital signature certificate,digital signature form,digital signature in pdf,digital signature in java, digital signature certificate delhi,digital signature ppt,digital signature india

Follow by Email

Name

.csi,1,1.9 rpu,1,3g,1,5.4 fvu download,1,6th pay scale,1,7th pay scale,8,80c deduction,3,aadhar card,4,ACT,1,adjustments of advance tax,1,advance tax,4,advance tax adjustments,1,advance tax calculator,3,advance tax dates,1,ALL ABOUT,15,all about health policy,3,all about hindu undivided family,2,all about huf,6,all about iec number,1,all about insurance policy,4,all about mutual fund,2,all about permanent account number,2,all about public provident fund,23,all about section 80c,2,ALL ABOUT SERVICE TAX,4,ALL ABOUT TDS,7,all india banking officer association,1,alp,2,alternate minimum tax,2,alumunium circles,1,amendments in 80g of income tax act,3,amendments rules vat,2,american taxes,1,anti dumping duty,21,apa,2,application for online tan,3,assam vat,1,ATM,8,audit,4,BAD DEBTS,1,bank india,3,bank rate,1,banking,204,Banking officer association,1,banks in india,2,base year 2001-02 ltcg,1,BJP,1,black money,2,BROKERS,1,bsnl,2,BUDGET,4,budget 2014,5,budget 2015,6,budget 2017,3,business,2,CANDIDATES,1,capital gains,25,case laws,2,cash reserve ratio,1,cbdt clarification on garib kalyan yojana,1,cbdt press release,3,cc account,1,central excise,57,central excise duty calculation,1,central excise notification,16,CESS,2,cii,5,circular,1,citixw=en chaeter draft,1,clarification about 80 CCD of income tax,1,clarification on garib kalyan yojana,1,company,11,composition scheme,1,composition scheme in gst,1,contribute pension scheme,2,COPYRIGHT,1,cost inflation index,5,cotton yarn,1,credit card,17,credit rating,2,CRICKET,6,crr,2,ctt,1,custom,172,custom notification,57,dearness allowance,6,deduction u/s 16,1,deduction u/s 80c,1,deduction u/s 80ddb ay 2017-18,1,deduction u/s 80ddb fy 2016-17,1,delhi,4,delhi vat rate changes,2,delhi vat rates,11,demat account,1,deny service tax on restuarants,1,department emails,1,depreciation,8,details of paid refund of tax,1,dgft,26,diesel prices rise,1,different bank rtgs rates,3,din number,1,discussion paper on dtc,1,DIWALI,1,DOLLAR,1,double taxation avoidance agreement,21,download fvu 5.4,1,download rpu 1.9,1,dtaa between india and finland,20,DTC,6,DTC coming to india,3,duty drawback scheme,1,e filing of cenral excise return,1,e wallet for mutual fund,1,e-file income tax return,1,e-filing of service tax return,1,E-STAMP DUTY,1,e-tds intermediary,5,E-TDS SOFTWARE,2,earn money online,1,EBIZ,1,economic growth,1,economic growth model of tourism,1,economy,2,education cess,1,ELECRICITY,2,ELECTIONS,5,ELECTIONS 2014,1,epcg terminal excise duty,1,epf,24,epf interest rate 2016-17,1,esi limit increased,3,ESI notification,2,ETDS SOFTWARE,7,excel based salary calculator,1,EXCEL CALCULATOR,75,EXCISE,9,EXCISE CIRCULAR,3,excise classification,1,excise duty,1,excise duty detail,1,excise duty in india,1,excise exemption,1,excise notification,26,excise notification no 20,1,excise notification no 21,1,excise notification no 22,1,excise tax exemption,1,exempted salary income,1,EXPENSES,1,faded note,1,FBT,1,fdi,3,fdr,1,file extension fvu,7,FINANCE,3,finance act 2013,1,finance bill,8,FINANCIAL CRISES,1,fixed deposit,8,foreign exchange rates,1,FOREIGN TRADE,2,FORM 10-IB INCOME TAX,1,FORM 10IB,1,FORM 16,6,form 16-16a fuv software,16,form 16a,5,form 26as income tax,2,form 26as india,2,form 26as online,2,form 26as registration,2,form 26as utn,1,form 49a,3,form 61a income tax,1,form 61a registration procedure,1,form26as status,1,fraud emails,1,FREE EDUCATION IN INDIA,1,FREE ETDS SOFTWARE,4,frequent dishonour of cheques,1,fringe benefit adjustments,1,fvu,42,fvu 5.4,1,fvu 5.4 version download,1,fvu for quarterly returns,2,fvu version 5.4,1,fvu3.2,1,g,1,gaar,2,garib kalyan yojana 2016,1,gas cylinder prices rise,1,gift and income tax,5,gold scheme,10,goods and service tax in india,2,gratuity calculator,1,GRATUITY LIMIT,2,GST,2,GST AND EXCISE,1,gst coming to india,17,gst composition scheme,1,gst genuine concerns,4,gst in india,23,gst item exception,1,gst rate,3,gst registration,5,gst return rules,1,gst sailent features,10,gst tax,11,gst tax in india,9,guideline for online registration of tan,2,HARYANA,4,haryana vat,4,HIMACHAL PACKAGE,1,HINDU,2,HOME LOAN,18,home loan rate,2,hotels service tax notification,1,house rent allowance,10,housing loan,8,HOW TO,19,how to create huf,3,how to e-file excise return,1,how to file returnin gst,1,how to know tax credit online,1,how to protect data online,1,how to register for form 61a,1,how to watch tax credit online,1,HRA,4,HUMOR,3,iec number in india,1,immort and export goods by air,1,import export,11,import export code number,7,income declaration scheme,19,income exempted from income tax,1,INCOME TAX,416,income tax 80c deduction,1,income tax access,1,income tax act,10,income tax advance tax dates,1,income tax amendments,1,income tax calculator,1,income tax calculator ay 2018-19,1,income tax calculator financial year 2010-11,1,income tax calculator for analysis year 2018-19,1,income tax calculator for fy 2017-18,1,income tax calculator xls,1,income tax cases,2,income tax circular,1,income tax compliance scheme,2,income tax deduction,37,income tax deduction 80c ay 2017-18,1,income tax deduction 80c fy 2016-17,1,income tax deduction for medical treatment,1,income tax deduction u/s 16,1,income tax deduction u/s 16 ay 2017-18,1,income tax deduction u/s 80c,1,income tax deduction u/s 80ddb,1,income tax deductions under 80c,2,income tax defaulters,1,income tax demand,1,income tax department emails,2,income tax dispute resolution panel rules,1,income tax education,1,income tax education programme,1,INCOME TAX EXAMS,1,income tax exempted income,1,income tax exemption,13,INCOME TAX FORM 10IB,1,income tax form 15g,7,income tax form 15h,2,income tax form 61a,1,income tax forms,95,income tax is sending emails,1,INCOME TAX NOTIFICATION,20,income tax office and banks,1,income tax on educational and medical institution,1,income tax on property,1,income tax on salary,2,INCOME TAX ON SECOND HOUSE PROPERTY,3,income tax provisions,1,income tax rates,1,income tax rates in new tax code,1,income tax refund,12,income tax refund statusincome tax refund loans,1,income tax remittances,1,income tax return,49,income tax return 2015-16,2,income tax return for nri,2,income tax rules,10,income tax scrutiny,7,INCOME TAX SECTION,44,income tax slabs,8,income tax slabs 2016-17,1,income tax slabs ay 2016-17,1,income tax slabs ay 2017-18,1,income tax slabs fy 2016-17,1,income tax slabs fy 2017-18,1,income tax transport rules,1,INDIA,8,india income tax,1,INDIA NOMINATION SYSTEM,2,INDIA POST,2,india share market,1,indian bank,1,indian currency,1,indian government,2,indian income tax on fixed deposits nricomputation of total income for nri,1,INDIAN POST,2,indra gandhi national old age pension scheme,1,INDUSTRIAL POLICY,7,inflation rate,1,INSURANCE PLANS,6,interest rate on epf,1,INTEREST RATES,4,intermediary,1,INTERNET,3,introduction of dtc,2,IPL,1,ipo,5,ipo irregularty,1,ipo process reduced,3,ipo time,1,irda,1,IT 2015-16,1,it calculator 2017-18,1,it deduction 80c 2016-17,1,ITO RESULTS,1,itr 2 for financial year 2017-18,1,itr 2 in excel 2017-18,1,ITR 2013-14,17,itr 2014-15,12,ITR 2015-16,15,itr 2016-17,11,itr 2017-18,10,itr 3 in excel 2017-18,1,itr 3 in excel fy 2017-18,1,itr 3 in java fy 2017-18,1,itr 4s ay 2017-18,1,itr 5 ay 2018-19,1,itr 5 for ay 2018-19,1,itr 5 for fy 2017-18,1,itr 5 fy 2017-18,1,itr 5 in java 2017-18,1,itr 6 2017-18,1,itr 6 fy 2017-18,1,itr 7 2017-18,1,itr 7 2018-19,1,itr 7 for financial year 2017-18,1,itr 7 for fy 2017-18,1,itr forms 2017-18itr ay 2017-18,1,itr in java 2017-18,1,itr income tax reurn preparation software,2,itr1 ay 2017-18,1,itr2 for fy 2017-18,1,itr5,1,itr7 17-18,1,itr7 18-19,1,itr7 2017-18,1,jammu and kashmir,1,KANDHAR,1,KASHMIR,3,kisan vikas patra,2,kyc,4,last date for advance tax,1,latest fvu,1,latest fvu 5.4 free download,1,latest fvu version 5.4,1,latest rpu 1.9,1,latest rpu version 1.9,1,liquor,1,LLP,1,loan,3,long term capital gain,1,long term capital gain calculation after base year 2001-02,1,long term capital gain calculator,1,long term infrastructure bonds,1,ltc,1,ltcg base year 2001,1,mat,4,MDU,1,mediclaim policy,5,microsoft windows 7,1,MOBILE,2,mobile banking in india,2,mobile vs. atm,1,monetary policy,3,Money laundering act,1,MUSIC NOTATION,1,MUTUAL FUND,6,mutual fund in e wallet,1,new amendment to employee family pension scheme in india,5,new circular for section 195,1,new cpc,1,new ipo,1,new ipo of small companies,2,new method for refund income tax,1,new pension scheme,6,new provision of tds,1,NEW RETURN PREPARATION SOFTWARE,7,new rule on perquisites,1,new saral 2 for income tax return,1,new service tax st3 version,1,new st3 1.9,1,new tds rates,3,new version st3,1,NOMINATION SYSTEM,2,notificaton no. 66(e),1,nps,1,nri income tax,1,nri income tax 2008-2009,1,ongc looking for restoration,1,ONLINE,1,online insurance,5,online register for general excise tax numbersales tax online registration,1,online registration for pan,1,online registration for viewing 26as,1,online service tax paymentservice tax payment online,1,online view tax credit,1,OPINION POLL,2,PAN,32,PAN FOR Tds,1,PAN registration for form 26AS,1,paper excise duty exemption,1,PARTNERSHIP LAW,4,pay commission,1,pay excise tax online,1,pension,5,permanent account number pan holder registration for online view of form 26as,1,perquisite valuation,1,perquisites 2016-17,1,perquisites taxation,1,perquisites valuation,1,petrol prices rise,1,pick up and drop rule to income tax,1,plastic excise duty exemption,1,pmgky,5,pmvvy,1,POLITICS,3,polypropylene excise duty excemption,1,post office,2,ppf,30,pradhan mantri garib kalyan yojana 2016,1,PRE FBT NORMS,1,pre paid payment instruments,1,pre payment penalty,1,protection of data,1,public provident fund,30,qualification for intermediary,1,railways,4,rate of foreign currencies,1,rate of interest,2,rate of interest epf 2016-17,1,rbi,111,rbi circular on cheques,10,rbi circular on mobile banking,1,rbi circular on rtgs,1,rbi hikes crr,1,rd,3,reduction in ipo process,1,refund of tds,1,refund of tds to deductor,2,refuse to pay service tax,1,registration prodecure for form 61a,1,remittances to non resident under section 195,1,repo rate,1,reserve bank of india,8,Residential Status of Returning Indians.,2,RESULTS,2,RETURNS,1,revised dtaa,14,ROHTAK,1,royalty,1,rpu,36,rpu 1.9 download,1,RPU 2.0 FOE ETDS,6,rpu version 1.9,1,rpu version 1.9 free download,1,rtgs commission,1,rtgs in india,5,rtgs procedure in india,2,rtgs rates in india,3,rti,3,rules of dispute for income tax,1,RUPEE,1,safeguard duty,2,salary,22,salary allowances,9,salary deduction under section 16,1,salary income exempted,1,salary income tax,2,salary income which is exempted from income tax,1,salary tax experts,1,salary under section 192,1,sale against f form,1,saving,1,saving account,16,sbi,7,schedule,2,scribbled notes,1,sebi,23,sebi circular,17,sebi new guideline,9,SECOND HOME INCOME TAX IMPLICATION,1,second home tax,1,section 194a,1,section 194c for tds,1,section 195 of income tax,1,section 40 A3,2,section 80 CCD of income tax,1,section 80c of income tax,2,SECTION 80DDB,1,section 80g,1,section 80g of income tax,1,senior citizen scheme,3,SERVICE TAX,116,service tax circular,6,service tax deny on hotels,1,SERVICE TAX EXEMPTIONS,1,service tax form,1,service tax notification,10,service tax on restuarants,1,SERVICE TAX RATES,1,service tax return,1,SERVICE TAX.,2,SEZ,6,SHARE MARKET,3,share market india,1,share market live on internet india,1,shayari,2,SMS,1,SOME POINTS TO KNOW,3,SRINAGAR,1,st3,2,st3 1.9,1,st3 ver 1.9,1,st3 version 1.9,1,stainless steel patti,1,state bank of india,1,state income tax refund,1,steel excise duty exemption,1,sukanya samriddhi account,2,swacch bharat cess,1,tamilnadu contribute pension scheme,1,tan,6,tan online application,4,tan registration online,5,tax,1,tax credit refund status,1,TAX DEDUCTION AT SOURCE,1,tax defaulters,1,tax planning,4,taxation of perquisites,1,TAXES ON PREQISITES,2,tcs email,3,TDS,160,tds amendments,1,tds circular for job work,2,tds conference,1,tds emails,1,tds job,1,tds limit,1,tds new circular,4,tds new provision,1,tds new provision from 1st april 2010,1,tds new rates,1,TDS NEW RULES,1,tds notification,1,tds on interest,1,tds on job work,1,tds on property,1,tds on salary,7,tds on salary calculator,3,tds on transport contract,2,tds on transport contract if pan provided,1,tds rates for financial year 2009-10,1,tds refund,1,tds refund status,1,tds work,1,tds.tcs,3,tds/tcs rules 2010,3,TENDERS,1,time in ipo process,1,timing of market indiaindia share market analysis,1,timings of share market india,1,TRACES,36,TRADE POLICY,2,transporter celing,1,transporter payment increased,1,transporter payment limit,1,TRAVEL,2,tuition fees deduction of income tax,1,types of excise duty,1,UAN NO.,1,unique payment interface,1,USEFULNESS,158,vacancy,2,VAT,14,vat forms,1,vat rules,2,view tax credit online,1,watch 26as form on net banking,1,watch detaiils of refund of tax,1,wealth tax,2,WHAT IS,7,window 7,1,windows 7 download,1,windows 7 in india,1,windows 7 pirated,1,wish,1,WITHDRAWL MONEY FROM ATM,3,woman,1,written with pen on note,1,yarnwaste,1,
ltr
item
Taxalertindia: All about digital signature in income tax return
All about digital signature in income tax return
http://1.bp.blogspot.com/-S5RS-6rUgww/UAAL_3DG7eI/AAAAAAAAAWY/jr96C0gE8lM/s320/ds1.png
http://1.bp.blogspot.com/-S5RS-6rUgww/UAAL_3DG7eI/AAAAAAAAAWY/jr96C0gE8lM/s72-c/ds1.png
Taxalertindia
http://www.taxalertindia.com/2012/07/all-about-digital-signature-in-income.html
http://www.taxalertindia.com/
http://www.taxalertindia.com/
http://www.taxalertindia.com/2012/07/all-about-digital-signature-in-income.html
false
4958114534680130554
UTF-8
Loaded All Posts Not found any posts VIEW ALL Readmore Reply Cancel reply Delete By Home PAGES POSTS View All RECOMMENDED FOR YOU LABEL ARCHIVE SEARCH ALL POSTS Not found any post match with your request Back Home Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sun Mon Tue Wed Thu Fri Sat January February March April May June July August September October November December Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec just now 1 minute ago $$1$$ minutes ago 1 hour ago $$1$$ hours ago Yesterday $$1$$ days ago $$1$$ weeks ago more than 5 weeks ago Followers Follow THIS CONTENT IS PREMIUM Please share to unlock Copy All Code Select All Code All codes were copied to your clipboard Can not copy the codes / texts, please press [CTRL]+[C] (or CMD+C with Mac) to copy