Is DSC Mandatory

This discussion clarifies whether a Digital Signature Certificate (DSC) is mandatory for unregistered partnership firms filing their Income Tax Returns (ITR), especially if they are not subject to audit. While DSC is convenient for certain filings and platforms like the MCA website, it's not a requirement for ITR filing. Aadhaar OTP can be used for verification. DSC is typically applicable for companies, partnerships, and AOPs, but for a low-turnover unregistered partnership not requiring an audit, Aadhaar OTP is generally sufficient.