Digital signature

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Querist : Anonymous

Querist : Anonymous (Querist)

21 June 2013 Sir
what is a digital signature?
Who need this
Purpose of digital signature

Rupesh Jain

Rupesh Jain (Expert)
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21 June 2013 under income tax act for filing of on line return for audit case are compulsory

and under compancy act also required

Ajay Mishra

Ajay Mishra (Expert)
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21 June 2013 Hi

Security and authenticity of filing in electronic mode shall be provided through use of the digitalsignatures by the persons, specified under the Act and Rules made thereunder, to file the documents on behalf of the company. The provisions for use of digital signatures have already been made under the Information Technology Act, 2000 and the rules notified by the Central Government vide Notification GSR 557 (E), dated 14th September, 2006. As, such, all filing made from 16th September. 2006 shall be required to be made with the use of digital signatures as provided for u nder various provisions of the IT Act.

Ajay Mishra

Ajay Mishra (Expert)
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21 June 2013

NATURE OF DOCUMENTS COVERED UNDER E-FILING
Permanent documents of existing companies like memorandum of association, articles of association, current charge documents are presently maintained in paper form across various Registrar of Companies (RoC) offices. These documents have been converted into electronic format.
The scope of MCA21 project covers only the offices of RoCs, Regional Directors and the Headquarters at New Delhi. It does not include other offices of MCA like Official Liquidators, Company Law Board/Tribunal and Courts. Every company which has been incorporated under the Companies Act, 1956 as well as all the foreign companies having place of business in India are required to file with the RoC, Regional Director or the Head Quarter, requisite forms, returns and documents within the prescribed time alongwith the appropriate filing fee or with the payment of additional fees in the event of delayed filing.
Under the regime of MCA21 project launch by the Ministry of Company Affairs, the entire filing of forms and returns under the Companies Act, 1956 (except the filing of documents with the Liquidator, Company Law Board and High Court) is required to be filed electronically online at the portal of the www.mca,gov.in. The system of filing of forms and returns physically has been discontinued and after 16th Sept., 2006 and only electronic filing with the digital signature shall be accepted by the Department.

The Central Government vide Notification No. GSR 56(E) dated 10th Feb., 2006 has re-engineered the entire forms prescribed under the Companies (General Forms) Rules, 1956 and has prescribed new e- Forms, which has been effective from 28th Feb., 2006. (Appendix 1) It should be noted that, duly filed means that the documents has been filed with an adequate filing fee All the columns of the forms and returns must be properly filled up and digitally signed by the managing director or director or manager or secretary of the Company as well as pre-certified by the company secretary or chartered accountant of cost accountant in practice as prescribed for certain forms before filing. Adequate enclosures must also be filed attached in the PDF files with the concerning.

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