DSC stands for Digital Signature Certificate is a digital equivalent of a physical signature. It serves as a means to authenticate the identity of the person signing an electronic document or transaction.
Contents
[Hide]Why is DSC required?
DSC, or Digital Signature Certificate, serves as a proof of identity for individuals or organizations online. It is used by e-Filing users to sign income tax returns, statutory forms, verify responses to notices issued by the Income Tax Department, and request refund reissue. Users must register their DSC with the e-Filing system before they can sign or verify any document.
Steps to Register DSC
• Log in to the e-Filing portal using your user ID and password.
• From the Dashboard, navigate to the My Profile page.
• On the left side of the screen, you'll find the option "Register DSC." Click on it.
• A form will appear where you need to enter the email ID associated with the Digital Signature Certificate (DSC) token. If you have already downloaded and installed the emsigner utility, select the option "I have downloaded and installed emsigner utility." Then click on the "Continue" button. Note: If you haven't downloaded the emsigner utility yet, you can click on the hyperlink provided for assistance.
• In the next step, you need to select the DSC provider and the certificate you want to register. Enter the Provider Password, which is required to access the DSC. Once you've filled in the necessary information, click on the "Sign" button.
• The system will validate the information and if successful, a message confirming the validation will be displayed. Additionally, you will be given the option to go back to the Dashboard.
Is DSC always registered against the PAN of a user?
DSC is typically registered against the PAN of an individual user. However, in the case of a Non-Resident Director of a Foreign Company, the DSC is registered against their email ID.
Is DSC mandatory for certain services or users?
DSC is mandatory for e-Verification of returns by companies, political parties, and individuals audited under Section 44AB of the Income Tax Act. For others, it is optional.
CAclubindia
