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Digital Signature Certificate (DSC) for Income Tax Return ITR e-filing

Updated: Apr 13, 2023

According to revised provisions under section 44AB of IT Act "e-Filing is mandatory for all the individuals / professionals having an annual gross receipt of INR 25 Lakhs and above, and for business houses with annual turnover of INR 1 Crore and above. e-Filing of ITR with DSC is earier and more secure.


Online tax filing facility has made the process of tax filing a lot easier and hassle-free. Class 3 Digital signature is required In order to e-file income tax returns online, to authenticate the electronic documents and also to serve as a proof of identity of an individual. The IT act of 2000, has given digital signatures the same validation as that of a regular signature of a person. Digital signature certificate contains multiple elements such as the Name, eMail id, Encrypted PAN Number ( If PAN is provided during DSC enrollrment ), State name, serial number etc.


It is considered to be a secured way of filing Income Tax Returns (ITR). Digital Signature authenticate and provides integrity that the owner of the signature has authenticated the digitally signed document, in a secure, fraud-free transaction. Non-repudiation is the assurance that someone cannot deny the validity of something. With Digital Signatures also person cannot deny about the signed documents as there are checks in place to verify the same.

Properties of a Digital Signature Certificate :-

  • Name of the person.

  • Unique eMail ID of the person.

  • PAN Number in form of encryption.

  • Validity of certificate.

  • Serial Number of Certificate.

  • Issuer name of the certificate.

  • Uses of digital signature certificate.

Benefits of Digital Signature Certificate for ITR eFiling:-

  1. Secure and integrated environment.

  2. Legally Valid Under IT Act 2000

  3. Two factor authentication to use.

  4. Portable anywhere.

Which type of digital signature is required for Income Tax :

Currently, Class 3 Digital Signature is required for Income Tax related transactions like ITR efiling. Proprietor, Partner, Director, Member of an entity is require to obtain digital signature certificate for ITR efiling on his personal name with PAN number integrated in DSC.




Which documents are required for Income Tax Digital Signature :

There are two eKYC modes to obtain individual user DSC. PAN eKYC and Aadhaar eKYC.


Aadhaar eKYC DSC: - If applicant mobile number is linked with Aadhaar then following details required.

  1. Aadhaar Number

  2. PAN Number

  3. eMail ID

  4. Mobile Number ( Linked with Aadhaar )

PAN eKYC DSC : If applicant mobile number is not linked with Aadhaar then following details required.

  1. PAN Card Copy

  2. Aadhar Card / DL / Passport Copy

  3. One Passport Size Photograph

  4. eMail ID

  5. Mobile Number

Also check How to Upload Income Tax Return Online using a Digital Signature.





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