Liability of Authorised Signatory in case of a foreign company

One of my Non resident friends has a company (foreign company) and had some filing work with the Income Tax authorities.

They do not have any agent or authorised representative whose DSC can be used for such work.

He has asked me to become the authorised signatory of that company for income tax purposes just because I have a DSC. I am not related to the company in any way and not an agent of the company too. Just because he is my friend, I wanted to help him by using my DSC.

If I go ahead with the above, what are my liabilities as per the income tax act?