PARAS CHHAJED
(CA Practice )
(942 Points)
Please advise about validity of a document which is signed digitally with an expired digital signature. What are the provisions in this regard in Information Technology Act, 2020 and any other law ?
What is the fate of a notice and assessment order issued under income tax act which is signed with an expired digital signature.
PARAS CHHAJED
(CA Practice )
(942 Points)
Replied 30 April 2022
Yes. Digital signature may be applied to a document even if it is expired.
I have got assessment orders and notices which were signed by assessing officer with expired Digital Signature.
I just wanted to know if such order / notice signed using expired digital signature is a valid document or there is any provision under any law including Information Technology Act, 2000 which makes it compulsory to sign document with a valid Digital Signature only ?
I am attaching a screenshot of the DSC which has been expired for ready reference.
Please advise.
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