Procedure for registration of digital signature and upload of income tax returns using digital signature
A. The salient features of use of Digital Signature Certificate (DSC) for signing the Income Tax Return are as under:
1. As per Section 140 of the IT Act 1961, the person responsible for signing the I-T return can
be, typically, the:
a) Managing Director or any other Director (in case the MD is unavailable) in case of a Company;
i. Any authorized person holding a legal power of attorney in case of a Non-resident Company;
b) Managing Partner in case of a Firm or any other Partner (in case the Managing Partner is unavailable);
c) Principal officer / Chief Executive Officer or Competent person in case of other entities such as Association of persons, Body of Individuals, Artificial Juridical person, Local Authority, Trust etc
d) Karta in case of a HUF;
e) Self in case of an Individual or;
i. Any authorized person holding a legal power of attorney in case the individual is incapable of signing the I-T Return or is absent from
2. Any person wishing to sign the I-T Return digitally has to complete the registration process for the DSC on the e-filing website- https://incometaxindiaefiling.gov.in prior to signing.
3. Any person could register his DSC to be used to sign the I-T Return of any entity provided he was a Director or Partner or Key Person as mentioned in the Key person Schedule of the I-T Return (ITRs 5 or 6) already filed electronically with the Income Tax Department.
4. Any person could register a DSC and use the same in his individual capacity to sign his own IT Return as well as sign the I-T returns in his various capacities as mentioned in 1 above, if required, and for as many entities as applicable.
5. Any person could change or update his DSC registration any number of times.
B. The existing procedure for registration of the DSC is as follows:
1. The authorized signatory / Individual would log into the E-filing website- https://incometaxindiaefiling.gov.in using the Login particulars such as the userid and password of the company / firm / HUF / Individual etc.
2. Under “My Account” he would have to select -> Update Digital Certificate (see webpage below-> circled portion under ‘My Account’)) or register the DSC at the time of creating the user on e-filing website at the time of initial registration:
Source:
: 
CAclubindia
