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With the advent of computerisation, everything has now gone online newspaper has been replaced by e
newspaper,greetingcardshavebeenreplacedbyegreetingcardsandincometaxreturnshavebeenreplacedby
eincometaxreturns.
Thecomputerisationofthefirst2exampleswaseasyasauthenticationisnotasmuchamatterofconcernasit
isincaseoffilingoftheIncomeTaxReturn.Itisveryimportantthatallcorrectparticularsarestatedinthe
IncomeTaxReturnandthepersonfurnishingthesamesubmitsadeclarationthatallparticularsstatedaretrue
andfairtothebestofhisknowledge.
Signingadeclarationiseasyincaseofpaperfilingasthedeclarantcaneasilysignthedeclaration.Buthowcan
wesignthisdeclarationwhilesubmittingdocumentsonline???
Thiswas1reasonthatittooksometimeforthegovernmenttoinitiatetheprocessofonlinefilingonIncome
TaxReturnsbutnowwithtechnologylikeDigitalSignatureCertificatesbeingeasilyavailable,furnishingan
IncomeTaxReturnonlineisjustaclickaway.

WhatisaDigitalSignatureCertificate?
ADigitalSignatureisaCertificatefordemonstratingtheauthenticityofthedigitalmessageordocument.The
presence of a Digital Signature of a person indicates that the person adopts the contents of that electronic
message. Every Individual is allotted a different Digital Certificate which helps in identifying which Digital
Signaturebelongstowhichperson.
A digital signature authenticates electronic documents in a similar manner a handwritten signature
authenticates printed documents. This signature cannot be forged and it asserts that a named person wrote or
otherwiseagreedtothedocumenttowhichthesignatureisattached.Therecipientofadigitallysignedmessage
canverifythatthemessageoriginatedfromthepersonwhosesignatureisattachedtothedocumentandthatthe
message has not been altered either intentionally or accidentally since it was signed. Also the signer of a
document cannot later disown it by claiming that the signature was forged. In other words digital signatures
enabletheauthenticationandnonrepudiationofelectronicmessagesassuringtherecipientoftheelectronic
messageofboththeidentityofthesenderandtheintegrityofthemessage.
The Digital Certificates are typically issued with 1 year validity and 2 year validity. It includes the cost of
medium(aUBStokenwhichisaonetimecost)thecostofissuanceofDigitalCertificateandtherenewalcost
aftertheperiodofvalidity.

ApplicabilityofDigitalSignaturewhileuploadingIncomeTaxReturn
InIndia,DigitalSignaturesareissuedbyalicensedcertifyingauthorityandtheInformationTechnologyAct,
2000grantsitthesamestatusasaphysicalsignature.
DigitalSignaturesareusuallyusedatthetimeofstatutoryandotherfilingslikeIncomeTaxReturnswhichhave
tobemandatorilysignedatthetimeofsubmission.IncaseyouarefurnishingtheseReturnsonline,thereare2
waysofsigningtheIncomeTaxReturn
1. UsingDigitalSignatures(ExplainedBelow)
2. UsingHandwrittenSignatures(i.e.takingaprintoutoftheReturnuploadedonline,signingitandthen
manuallysendingthepaperreturntotheIncomeTaxOfficeinBangalore)

Exception: Vide notification dated 9th July 2010 amending Rule 12, the CBDT has made it mandatory all
CompaniesfilingITR6todigitallysigntheITreturnforAY201011.

RegisteringDigitalSignatureCertificateonIncomeTaxWebsite
LoginwithyourUseridandPasswordontheIncomeTaxefilingwebsitei.e.
www.incometaxindiaefiling.gov.in
UnderthetabMyAccountclickDigitalSignature
SelecttheappropriatetypeofDSC(.pfxorUSBtoken)andthenclickonSelectyour.pfxfile
certificate)
DigitalCertificateVerification
IncasetheIncomeTaxAssesseeisanIndividual/HUFtheemailidasregisteredinhisDigitalCertificate
shallmatchtheemailidasperhisregisteredprofileintheefilingwebsite.IncaseofnonindividualslikeFirms,
Companies etc., the person in holding the Digital Certificate shall either be the Director/Partner in the Key
PersonscheduleoftheFirm/Company.

UploadingIncomeTaxReturnOnline
1. PrepareyourIncomeTaxReturnandGeneratetheXMLFileandsaveitonyourcomputer
2. Logintoyouraccountonhttps://incometaxindiaefiling.gov.in/portal/login.dobysubmittingyouruserid
andpassword
3. ClickSubmitReturnandthenselecttheassessmentyear

AfterselectingtheIncomeTaxFormName,selectthetypeofDigitalSignatureandthenuploadyourIncome
TaxReturnusingtheDigitalSignatureCertificate.