Is dsc verified by I.Tax Dept before return is uploaded

Efiling 927 views 2 replies

PART 1 –

 

Mr A, Mr B are two different individuals required to file Income Tax Return for A.Y.2011-12 using DSC, because covered under Tax Audit.

 

I have received 2 DSC of Mr A in pfx file. One DSC was expired and One DSC was new.

 

I have registered New DSC of Mr A at Login of Mr A at Income Tax Website. After submitting eReturn of Mr A, using DSC… Proper Income Tax Return Acknowledgement Received from Website ( ITR Ack for dsc used)

 

Question : I got one doubt, whether in hurry by mistake, I have used Old Expired DSC or New DSC?

 

My Assumption :

I have registered new DSC of Mr A for Mr A, so any other DSC if used will not be accepted by Income Tax Website.

Also Expired DSC will not be accepted by I.Tax Website.

 

 

 

PART 2 -

 

Mr A, Mr B are two different individuals required to file Income Tax Return for A.Y.2011-12 using DSC, because covered under Tax Audit.

 

I have received DSC of Mr A and DSC of Mr B in USB Token Format. I have registered DSC of Mr A for Mr A’ Login ID, and DSC of Mr B for Mr B’s Login ID at I.Tax Website.

 

After submitting eReturn of Mr A, using DSC… Proper Income Tax Return Acknowledgement Received from Website ( ITR Ack for dsc used)

 

Question : Is there any possibility of I have attached DSC of Mr B while submitting Return of Mr A by mistake ?

 

My Assumption :

I have registered DSC of Mr A for Mr A’s Login ID and DSC of Mr B for Mr B’s Login ID. Hence while submitting  eReturn of of Mr A, only Registered DSC of Mr A will be accepted, and if by mistake I attached DSC of Mr B, it will not be accepted by Income Tax Department, and ITR Ack will not be generated.

 

 

 Due to workload on 30th September 2011, sometimes it may possible by mistake, that attaching DSC of One Person to Another Person’s eReturn.

 

As per my knowledge, before return is uploaded using DSC, I.Tax Dept Website verified

1.       Whether DSC used for eReturn by Assessee is same, as registered by him at I.Tax Dept Website

2.       Whether Name of Assessee mentioned in DSC AND Name of Assessee in Income Tax Website’s Login is same.

3.       PAN value of DSC is verified with PAN mentioned in eReturn

4.       Email of Assessee mentioned in DSC is same as mentioned at Income Tax Login.

 

Then only Income Tax return is uploaded and ITR Acknowledgement is generated.

 

 

 

Please give your opinion and views on the above mentioned matters.

 

Thank you for reading my query.

Replies (2)

Question presented well.

 

Part 1: Every DSC will have an expiry date. After the expiry, the DSC will not be usable. Therefore, you have used the new DSC for filing the return of Mr A.

 

Part 2 : I don't think somebody else's DSC can be used to file someone else's IT return. So, you have used A's DSC for filing returns of Mr A and B's DSC for filing return of Mr B. If not then anybody can file anybody return, and that will be a very serious security issue.

I agree with Mr. Mihir. But in case of Part 2, in my opinion (though I am not sure), it is possible that after using login ID of Mr. A and also using DSC of Mr. A, ITR (xml file) of Mr. B is uploaded. That's why before uploading ITR, a qestion is asked for verifying PAN, Assessment Year etc. of the assessee. Technically this is wrong and violation of Income Tax Act's provisions.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register