This discussion explores whether only Directors or Managing Directors are authorised to sign TDS returns, or if other personnel, such as tax heads, can do so using their Digital Signature Certificate (DSC). The consensus suggests that tax heads can file TDS returns if authorised by the Directors, but the user is seeking specific rules or provisions to support this to prevent future issues with the tax office.
Is there any provision/rule which restrict only the Directors/Managing Director is authorised to sign TDS returns. Are there any cases of non directors viz. tax heads can file TDS return using their DSC ?