DSC for filing return of Foreign Company

Hi Dheer,

Filing returns for a foreign company under Indian laws (like MCA filings or Income Tax returns) usually requires the DSC (Digital Signature Certificate) of an authorised person.

Key points regarding DSC registration for authorised person without PAN:

1. DSC Requirement:

   • The authorised person representing the foreign company must obtain a Class 2 or Class 3 DSC issued by a licensed Certifying Authority in India.

   • The DSC is linked to the person’s identity (usually with PAN, Aadhaar, or Passport details).

2. No PAN Scenario:

   • If the authorised person does not have an Indian PAN, they can still obtain a DSC using Passport and Proof of Address.

   • Passport is considered a valid identity document for foreigners.

3. Process for Registering DSC in MCA Portal:

   • Log in to MCA portal (https://www.mca.gov.in)

   • Go to “Register DSC” option.

   • Upload the DSC certificate file (.pfx or .p12 format).

   • Provide necessary details (name, email, mobile).

   • Since PAN is missing, enter passport details where required.

   • The DSC will then be mapped to the profile of the authorised person.

4. For Income Tax E-filing (if applicable):

   • Foreign company filings often need authorised signatory DSC.

   • You can register DSC in the Income Tax portal under the profile of the authorised signatory.

   • Passport details can be used if PAN is not available.

Summary:

• Authorised person without Indian PAN can obtain DSC using passport.

• DSC can be registered on MCA or Income Tax portal using passport details.

• Ensure to use a licensed Certifying Authority recognized by the government.