Digital Signature Certificate made mandatory w.e.f 1st July 2011 for Firms and Individuals whose accounts are required to be audited u/s 44 AB of the Income Tax Act' 1961. Click here to download notification no. S.O. 1497(E) dated 1st July 2011 in this regard.
The users belonging to above mentioned categories who have already registered their digital-signatures may continue to file this year's return also with same DSC. However, the users who are applying for new digital-signatures for registration and subsequent e-filing of returns are advised to apply for DSC-with-encrypted-PAN only.