The Digital Signature Certificate (DSC) is an electronic signature of a taxpayer. It is issued for the purpose of validating and certifying the identity of the person holding this certificate. The DSC contains information such as user name, PIN code, E-mail address, date of issuance of the certificate, etc.
The registered users on the e-Filing platform can upload their returns using the DSC. The users have to sign their return digitally or online by using their DSC. The users have to register their digital signature on the e-Filing portal. In order to register the DSC on the e-Filing portal, the user needs to have the latest version of Java software installed in their system.
The users registered on the efiling portal can perform the following functions:
- Register DSC
- Re-Register when registered DSC has expired
- Re-Register when registered DSC has not expired
- Register DSC of Principal Contact
- Registered user of the e-Filing portal with valid user ID and password
- Downloaded and installed the emsigner utility (the utility can also be downloaded and installed while registering DSC)
- The USB token procured from a Certifying Authority Provider should be plugged in to the computer
- DSC USB token should be Class 2 or Class 3 Certificate
- DSC to be registered should be active and not expired
- DSC should not be revoked
Steps to Register DSC on the Income Tax e-Filing portal
- Visit the Income Tax e-Filing portal
Login to the efiling portal.
- My Profile
Click on the my profile option from the top right.
- Register DSC
Click on the option to register the DSC from the left side.
- DSC Token
Enter the email ID linked with the DSC token. Select “I have downloaded and installed emsigner utility” and click continue.
- Provider and Certificate
Select the Provider and Certificate. Enter Provider Password. Click Sign.
- Successful Validation
On successful validation, a success message will be displayed with the option to go to the Dashboard.
There are 2 types of digital signatures:
1. PFX File is a Digital Signature Certificate that is in a file format (.pfx format). This type of signature can be easily circulated through e-Mail, which makes it easier for users. However, there is a risk of misuse if not handled properly.
2. Digital Signature certificate in a USB Token, looks similar to a pen drive, which is attached to the PC for using a digital signature. The main advantage of it is that it safeguards DSC from misuse which is more likely in the pfx file.
The steps to generate the Digital Signature are given below:
1. Download the DSC utility
2. Extract the JAR File
3. Upload the required details in the file
4. Generate the Signature File
You can verify your return using the DSC on the Income Tax e-Filing portal:
1. Log in to the Income Tax e-Filing portal and click on the e-File > Income Tax Return option
2. Select the required details from the drop-down list: Assessment Year, ITR Form Number and Submission Mode
3. Select the DSC option to verify your return
4. Upload the DSC file
A valid DSC can be procured from a certifying authority and the same must be registered on the e-Filing portal post login.
DSC is mandatory for some services / user categories such as e-Verification of returns filed by companies and political parties as well as other persons whose accounts are required to be audited under Section 44AB of the Income Tax Act. In other cases, it is optional.