Digital Signature Certificate (DSC)
Why is DSC required and is it necessary to have a DIN for applying for DSC ?
I wish to know everything about DSC? What is DSC? How DSC is issued? What are the legal provisions for digital signature (DSC)? Whether DSC is equivalent to hand written signature?
DSC are the digital equivalent of physical or paper certificates like drivers' licenses, passports or membership cards. Certificates serve as proof of identity of an individual
It is required to sign the electronic documents like e-forms are required to be signed digitally using a DSC.
And DIN is not a pre-requisite to apply for DSC
what are the things other than e-forms that are required to be digitally signed ?
What is digital signature?
A digital signature or digital signature scheme is a mathematical scheme for demonstrating the authenticity of a digital message or document. A valid digital signature gives a recipient reason to believe that the message was created by a known sender, and that it was not altered in transit.
Digital signatures are commonly used for software distribution, financial transactions, and in other cases where it is important to detect forgery and tampering. Digital signatures are often used to implement electronic signatures, a broader term that refers to any electronic data that carries the intent of a signature, but not all electronic signatures use digital signatures. In some countries, including the United States, and members of the European Union, electronic signatures have legal significance.
However, laws concerning electronic signatures do not always make clear whether they are digital cryptographic signatures in the sense used here, leaving the legal definition, and so their importance, somewhat confused. Digital signatures employ a type of asymmetric cryptography. For messages sent through an insecure channel, a properly implemented digital signature gives the receiver reason to believe the message was sent by the claimed sender.
Digital signatures are equivalent to traditional handwritten signatures in many respects; properly implemented digital signatures are more difficult to forge than the handwritten type. Digital signature schemes in the sense used here are cryptographically based, and must be implemented properly to be effective. Digital signatures can also provide non-repudiation, meaning that the signer cannot successfully claim they did not sign a message, while also claiming their private key remains secret; further, some non-repudiation schemes offer a time stamp for the digital signature, so that even if the private key is exposed, the signature is valid nonetheless. Digitally signed messages may be anything representable as a bitstring: examples include electronic mail, contracts, or a message sent via some other cryptographic protocol.
A digital signature authenticates electronic documents in a similar manner a handwritten signature authenticates printed documents. This signature cannot be forged and it asserts that a named person wrote or otherwise agreed to the document to which the signature is attached. The recipient of a digitally signed message can verify that the message originated from the person whose signature is attached to the document and that the message has not been altered either intentionally or accidentally since it was signed. Also, the signer of a document cannot later disown it by claiming that the signature was forged. In other words, digital signatures enable the "authentication" and “non-repudiation” of digital messages, assuring the recipient of a digital message of both the identity of the sender and the integrity of the message.
A digital signature is issued by a Certification Authority (CA) and is signed with the CA's private key. A digital signature typically contains the: Owner's public key, the Owner's name, Expiration date of the public key, the Name of the issuer (the CA that issued the Digital ID), Serial number of the digital signature, and the digital signature of the issuer. Digital signatures deploy the Public Key Infrastructure (PKI) technology.
If you file electronically using digital signature you do not have to submit a physical copy of the return. Even if you do not have a digital signature, you can still e-File the returns. However, you must also physically submit the printed copy of the filled up Form along with the copy of the Provisional Acknowledgement Number of your e-Return
India is one of the select band of nations that has the Digital Signature Legislation in place. This Act grants digital signatures that have been issued by a licensed Certifying Authority in India the same status as a physical signature. Digital signatures deploy the Public Key Infrastructure (PKI) technology.
In case you do not have a Digital Signature, you can still e-File the returns. However, you must also physically submit the printed copy of the filled up Form along with the copy of the Provisional Acknowledgement Number of your e-Return.
The Information Technology Act, 2000 provides for use of Digital Signatures on the documents submitted in electronic form in order to ensure the security and authenticity of the documents filed electronically. Certification Agencies are appointed by the office of the Controller of Certification Agencies (CCA) under the provisions of IT Act, 2000. There are a total of seven Certification Agencies authorised by the CCA to issue the Digital Signature Certificates.
Agencies authorized to issue DSC in India
Name of Certifying Agency:- Website:- Address
Tata Consultancy Services Ltd. http://www.tcs-ca.tcs.co.in/ Tata Consultancy Services Ltd. 11th Floor,Air India Building,Nariman Point, Mumbai 400 021
National Informatics Centre http://www.nic.in/ A Block CGO Complex, Lodhi Road,New Delhi 110 003
Institute for Development & Research in Banking Technology (IDRBT) idrbtca.org.in IDRBT, Castle Hills, Road No.1, Masab Tank, Hyderabad, Andhra Pradesh 500 057 (India)
MTNL http://www.mtnltrustline.com/ 3rd Floor, Mahanagar Doorsanchar Sadan, 9, CGO Complex, Lodi Road, New Delhi 110003
Customs & Central Excise icert.gov.in 5th Floor, Hotel Samrat,Kautilya Marg, Chanakya Puri, New Delhi 110021
(n)Code Solutions Ltd., (A division of Gujarat Narmada Valley Fertilisers Company Ltd.) http://www.ncodesolutions.com/ (n)Code Solutions, (A division of GNFC Ltd.) 301, GNFC Infotower, S G
Highway, Ahmedabad 380054. marketing@ncodesolutions.com +91 79 40007300
Safescrypt http://www.safescrypt.com/ Safescrypt Ltd. II Floor, Tidel Park 4 Canal Bank Road Taramani, Chennai Tamilnadu 600113
e-Mudhra CA http://www.e-mudhra.com/ M/S 3i Infotech Consumer Services Ltd., 3rd Floor, Sai Arcade, Outer Ring Road,Devarabeesanahalli, Bangalore - 560036, Karnataka, India , Phone:+91 80 67821616 , Fax: +91 80 67175306 , Email:info@e-mudhra.com
A person/company who already has the specified Digital Signature for any other application can use the same for filings for the Income tax return and is not required to obtain a fresh Digital Signature.
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