Digital signature certificate for income tax should be of class 2 or Class 3. It is mandatory to buy pan encrypted digital signature for online filling of IT return.
You can chose to buy digital signature of any one of the Certification Authority (CA), such as E mudhra, MTNLtrustline, Safe scrypt, ncode Solutions - division of GNFC Ltd. and TCS.
Application forms for applying Digital signature certificate income tax
1. Safe scrypt Application Form
2. TCS Application Form
3. E mudhra Application Form
4. ncode Solutions Application Form
Documents required to buy Digital signature certificate income tax
1. Photograph of the applicant
2. Self attested copy of PAN Card. Valid Active PAN with the Income tax Department
3. Address proof of the applicant
The firms and individuals whose accounts are required to be audited u/s 44 AB of the Income Tax Act' 1961
. Who have already registered their digital-signatures may continue to file this year's return also with same DSC. However, the users who are applying for new digital-signatures for registration and subsequent e-filing of returns are advised to apply for pan encrypted digital signature only.
Who can use pan encrypted digital signature
1.For Individual return: Anyone who files return online can use pan encrypted digital signature.
2.For Organizations: Any individual who represents an organization in accordance with the provisions of Section 140 of the IT Act can apply to buy digital signature for Income tax purpose. For example for company returns, the digital certificate should be that of the Managing Director or the Director of the company.
A digital signature is to electronic documents what a handwritten signature is to printed documents. A digital signature is an electronic signature that can be used to authenticate the identity of the sender of a message or the signer of a document.
The Information Technology Act, 2000 provides for the use of Digital Signatures on the documents submitted in electronic form in order to ensure the security and authenticity of the documents. Digital Certificates are issued only through a valid Certification Authority (CA), such as EMudhra, MTNL, Safescrypt, (n) Code Solutions division of GNFC Ltd. and Tata Consultancy Services.