1. The
authorized signatory / Individual would log into the E-filing website- http://incometaxindiaefiling.gov.in
using the Login particulars such as the userid and password of the company /
firm / HUF / Individual etc.
2. Under
“My Account” he would have to select -> Update Digital Certificate or
register the DSC at the time of creating the user on e-filing website at the
time of initial registration:
3. The
taxpayer has to select the appropriate type of DSC (.pfx or USB token) and
click on ‘Select Your .PFX File Certificate’.
At this
stage, the Department would verify if the person holding the DSC matches the
Director / Partner / Key Person in the Key Person Schedule of the Company
(ITR-6) or Firm etc (ITR5). If there is a match, i.e. the person registering
the DSC is mentioned as a Director / Partner / Key Person, then the DSC would
be registered against the Company / Firm / Entity PAN and the critical details
such as the Sl no, Name etc would be stored. In this process, it is essential
that at least one earlier I-T Return should have been filed by the Company /
Firm / Entity so that the verification of key person is possible. In case an
individual is registering the DSC for his own ITR (ITRs 1-4 case), then the
email id as mentioned in the DSC should match the email id as per his
registered profile in the efiling website.
Now, the
I-T Return for the Individual/HUF/Company / Firm / Entity PAN can be signed
using this registered DSC.
4. At the
time of uploading the I-T Return of the Company / Firm / Entity PAN, if the DSC
is used for signing the I-T Return, the Department verifies,
i. if the
DSC is registered;
ii. that
the unique Sl No of the DSC used to sign the I-T Return is the same as the
unique Sl No of registered DSC; and,
iii. the
PAN number of the Verifier (Authorized Signatory) as mentioned in the
Verification portion of the I-T Return, is the same as that of the person
bearing the registered DSC; or
iv. in
case of ITRs 1-4, the Individual logged in is the same as the person bearing
the registered DSC,
only then
the I-T Return is permitted to be signed and uploaded.
Select
‘Submit return’-> ‘AY 2010-11’ for submitting I-T return for AY 2010-11 and
then select ‘Do you want to Digitally Sign the file’ -> ‘Yes’.
Select
appropriate type of DSC (.pfx or USB token) and click on ‘Next’ to proceed
further to enter the DSC password and sign and upload the I-T return.
C
Amendment to Rule 12 – Making Digital Signature Mandatory for Companies
Vide
notification dated 9th July 2010 amending Rule 12, the CBDT has made
it mandatory all Companies filing ITR-6 to digitally sign the I-T return for AY
2010-11. In the following scenarios, taxpayers may find it difficult to
register the DSC as per the existing procedure as mentioned above:
- Non-resident companies where the Directors are foreign nationals.
- Companies where the I-T return is being filed for the first time
- Companies where the Managing Director has changed and other Directors are either unavailable or also have changed.
In all
such cases it is difficult to verify the identity of the person and his relationship
with the Entity for which he is the authorized signatory. With a view to make
registration simpler in such cases, the procedure has been changed to enable
registration of a DSC where the PAN is also provided in the DSC as per the
latest Interoperability guidelines issued by the Chief Controller of Certifying
Authorities. Such DSCs with encrypted value of PAN are now available in the
market.
Refer to
the new guidelines for DSC Interoperability issued by the CCA, Government of
India in http://cca.gov.in/rw/resource/dsc guidelines
r2.pdf?download=true wherein the Permanent Account Number (PAN) has been
included in an encrypted format as an attribute (Page 50).
D.
Changes in the process of Registration of DSC
In view
of the above, a change is made in the registration process (as compared to sub-para
3 in para B above) for DSC as under:
Modified
sub-para 3 of para B. The Authorized Signatory has the option-
i. To
select existing procedure to register the DSC, in case the scenarios mentioned
in subparas 1, 2, or 3 in para C above are not applicable (the
Authorized Signatory details must be already available in the previously filed
I-T return of the Company/Firm/Entity, in which case he can continue to use his
existing DSC issued prior to 01/08/2010); or
ii. To
select new procedure as given below:
a. The
Authorized Signatory must use a fresh DSC having encrypted value of his PAN, as
issued by Certifying Authorities with effect from 01/08/2010.
b. Enter
Authorized Signatory’s PAN number while registering the DSC. The same person
must also enter the same PAN in the Verification portion of the I-T Return
which he is signing in his capacity as Director/ Partner/Karta/Authorized
Signatory.
c. If the
Authorized Signatory PAN number matches the encrypted value of the PAN present
in the DSC – then the DSC will be registered after selecting the appropriate
type of DSC (.pfx or USB token) and clicking on ‘Select Your .PFX File
Certificate’.
d. In
case of an Individual is registering his DSC for submitting own ITR (ITRs 1-4
case) then his PAN as per his login should match the encrypted PAN contained in
the DSC- then the DSC will be registered after selecting the appropriate type
of DSC (.pfx or USB token) and clicking on ‘Select Your .PFX File Certificate’.
e. Now,
the I-T Return for the Self / Company / Firm / Entity PAN can be signed using
this registered DSC.
The I-T
Return upload process remains the same. If the DSC is used for signing the I-T
Return, the Department verifies,
i. if the
DSC is registered and in case DSC has been updated the DSC being used is the
latest DSC registered;
ii. that
the unique Sl No of the DSC used to sign the I-T Return is the same as the
unique Sl No of registered DSC; and,
iii. the
PAN number of the Verifier (Authorized Signatory) as mentioned in the
Verification portion of the I-T Return, is the same as that of the person
bearing the registered DSC; or
iv. in
case of ITRs 1-4 the Individual logged in is the same as the person bearing the
registered DSC,
only then
the I-T Return is permitted to be signed and uploaded.
For more details:-