The e-forms are required to be authenticated by the authorized signatories using digital signatures as defined under the Information technology Act, 2000. A digital signature is the electric signature duly issued by a certifying authority that shows the authority of the person signing the same. It is an electronic analogue of a written signature. Every user who is required to sign an e-form for submission with MCA is required to obtain a Digital Share Certificate. For MCA-21, the following four types of users are identified as users of Digital Signatures and are required to obtain digital signature certificate:
1. MCA (Government) Employees. 2. Professionals (Company Secretaries, Chartered Accountants, Cost Accountants and Lawyers) who interact with MCA and companies in the context of Companies Act. 3. Authorised Signatories of the Company including Managing Director, Director, Manager or Secretary. 4. Representative of Bank and Financial Institutions
A person requiring a Digital Signature Certificate can approach any of the Certifying authorities identified by the MCA for issuance of Digital Signature Certificate.
Security and authenticity of filing in electronic mode shall be provided through use of the digitalsignatures by the persons, specified under the Act and Rules made thereunder, to file the documents on behalf of the company. The provisions for use of digital signatures have already been made under the Information Technology Act, 2000 and the rules notified by the Central Government vide Notification GSR 557 (E), dated 14th September, 2006. As, such, all filing made from 16th September. 2006 shall be required to be made with the use of digital signatures as provided for u nder various provisions of the IT Act.