DSC: Digital Signature Certificate is an electronic format (digital equivalent) of physical or paper certificates. Examples of physical certificates are passports, driving licenses, or membership cards. The physical certificates (like passports, driving licenses, or membership cards) are the aid as a proof of identity of an individual for a certain purpose. For an example, a driving license identifies individual who can legally drive in a specific country. Similarly, a Digital Signature Certificate can be presented electronically to prove taxpayer identity, to access information or to sign certain documents digitally.
What is Digital Signature Certificate?
A Digital Signature is a Certificate for denoting the authenticity of the digital document. The presence of a Digital Signature of an Individual indicates that the person adopts the contents of that electronic message. Every person is allotted with a unique Digital Certificate, which helps in identifying which Digital Signature belongs to which individual. The Digital Signature Certificates(DSC) are typically furnished with one-year or two-year validity.
What is the use of Digital Signature Certificate?
A DSC (Digital Signature Certificate) authenticates taxpayers identity electronically. Digital Signature Certificate provides a high level of security for online transactions by ensuring absolute privacy of the information exchanged using a DSC. An Assessee can use certificates to sign or encrypt information such that only the intended recipient can allow to read it.
A digital signature cannot be forged, and it declares that a named individual wrote or otherwise agreed to the document to which the signature is attached. Digital signatures enable the “authentication” and “non-repudiation” of electronic messages assuring the recipient of the electronic message of both the identity of the sender and the integrity of the message.
Which Digital Signature Certificate is used for Income Tax e-Filing?
In India, the Digital Signature Certificate are issued by a licensed Certifying Authority(CA) and the Information Technology Act, 2000 grants it the same status as a physical signature.
Class 2 Digital Signature Certificate is required for Income Tax filing. Class 2 Digital Signature Certificate can be furnished for one year or two years. After the valid period, the user needs to renew class 2 digital signature certificates. Class 2 Digital Signature Certificate can be issued to individual / organization.