In this article, we will discuss how to e-verify income tax return through digital signature certificate (DSC) 2021. We will cover all the guide which is applicable on new income tax portal i.e. incometax.gov.in. It is very simple procedure to e-verify income tax return (ITR) through DSC. The article is updated for A.Y. 2021-22. All the assessee are eligible to e-verify income tax return through DSC.
Prerequisite for e-Verification using DSC
- Valid and active DSc
- Emsigner utility installed and running on your PC
- Plugged-in DSC USB token in your PC
- DSC USB token procured from a Certifying Authority provider
- The DSC USB token is a Class 2 or Class 3 certificate.
Procedure to e-Verify with DSC
Please note that you need to immediately select the option of e-Verify your ITR using Digital Signature Certificate after submitting ITR. You can choose the option of e-Verify with DSC after that. So please keep in mind that you can only use this option immediately after filing ITR.
Step 1: After filing the ITR, select “I would like to verify using Digital Signature Certificate (DSC)”.
Step 2: After that the next page will appear i.e. Verify your identity page, click on “Click here to download emsigner utility”.
Step 3: After that the next page will appear here you need to click on “I have downloaded and installed emsigner utility”.
Step 4: Now on next page select provider, certificate and provider password and finally click on “Sign”.
After that you will get successful message with transaction ID. Please keep it safe for future reference. You will also get email ID and message about confirmation of e-verification.
Digital Signature – Defined
Digital Signature is a modern day tool which serves as a signature for people who file their forms online. To be precise, it is basically a certificate which is used to certify that a person is wholly responsible for the information which is present in the electronic form. Moreover, this digital signature is used the person who is filing his return through online medium.
For an instance, if Mr. X wishes to file his tax returns online, then at the end of the filing he has to use his digital signature. Now let’s make this case a little complicated. Suppose, Mr. X wants to file his return online but is not confident of completing the process and hence seeks help from a professional, Mr. Y. In this case, all the filing has been done by Mr. Y, but the information in the file represents the details of Mr. X. Therefore, at the end of the form, Mr. X’s digital signature would be affixed. In a nutshell, the person whose information appears in the form, should be the person affixing his digital signature at the end of the form.
Digital Signatures are generally issued in two variants, namely, 1 year and 2 years. Choice of the digital signature depends on the discretion of the tax payer.
Purpose of Digital Signature in Online Tax Returns
Digital Signature serve the purpose of signatures on electronic documents. When you are filing your returns through online medium, you are required to certify that all the listed information are true as per your knowledge and you are responsible for the information mentioned within the form. This is where the necessity for authentication is felt. The function of digital signature is to act as the medium of authentication.
For obtaining a digital signature, you can simply login to the Income Tax website, which at the present stands as www.incometax.gov.in and click on the tab ‘My Account’. When you click on the option, you will see a drop down box where the option of ‘Digital Signature’ is present. Click on the option followed by selecting the type DSC, which can either be USB token or .pfx form. At last, simply click on ,pfx file certificate.
There are difference between obtaining digital signatures for individuals and HUF/Firms/ Company. In case a person is applying for a Digital Signature certificate for a HUF, then the email id registered in the DSC (Digital Signature certificate) form should match with the email address mentioned in efiling website. On the other hand, if an application has been made for a DSC (Digital Signature certificate) for a firm or company, then the DSC should be held by either a Director or Partner or any other key person of the organization.
Thus, we find that Digital Signatures are an important part of online efiling in the modern era.
A single DSC can be used for the purposes other than income-tax also such as company law compliances, service tax requirements, etc.
Digital Signature Prominent Certifying Authorities
- Tata Consultancy Services Ltd. – www.tcs-ca.co.in
- National Informatics Centre – www.nic.in
- Institute for Development & Research in Banking Technology – idrbtca.org.in
- MTNL – www.mtnltrustline.com
- Customs & Central Excise – icert.gov.in