A Digital Signature Certificate (DSC) is an electronically encrypted signature used to verify identity while filing Income Tax Returns (ITR) online. In India, it is mandatory for certain categories of taxpayers under the Income Tax Act, 1961. I have shared a few circumstances when digital signature is mandatory for filing income tax returns.
Who Must Use a Digital Signature for ITR Filing?
It is issued by certified agencies (e.g., eMudhra, NSDL) and requires Aadhaar, PAN, and ID verification. It is valid for 1 to 3 years and must be renewed before expiry. The circumstances that require digital signature are:
A professional or individual with an annual gross income of Rs. 25 lakhs or more is required to electronically file their income taxes under the amended Section 44AB of the Income Tax Act. Businesses having yearly sales of at least Rs. 1 crore must submit an online ITR.
All companies (private, public, and LLPs) must file ITR using a Class 3 DSC.
Applies to ITR-6 and ITR-7 filers.
Individuals, partnership firms, and businesses requiring a tax audit under Section 44AB must file ITR with a DSC.
If an individual is filing ITR on behalf of someone incapable (due to disability, legal restrictions, etc.), DSC is required.
If an individual is a director in a company or a partner in an LLP, DSC is mandatory for filing their ITR.
I hope this helps!
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What are the Document Required for Digital Signature?
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When Digital Signature Is Mandatory For Filing Income Tax Return?
akash
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2025-03-24T19:19:03+00:00 2025-03-24T19:19:04+00:00Comment
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