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Gmail Yahoo! Outlook Email With the advent of computerisation, everything has now gone online newspaper has been replaced by enewspaper,greetingcardshavebeenreplacedbyegreetingcardsandincometaxreturnshavebeenreplacedbyeincometaxreturns.Thecomputerisationofthefirst2exampleswaseasyasauthenticationisnotasmuchamatterofconcernasitis in case of filing of the Income Tax Return. It is very important that all correct particulars are stated in theIncomeTaxReturnandthepersonfurnishingthesamesubmitsadeclarationthatallparticularsstatedaretrueandfairtothebestofhisknowledge.Signingadeclarationiseasyincaseofpaperfilingasthedeclarantcaneasilysignthedeclaration.Buthowcanwesignthisdeclarationwhilesubmittingdocumentsonline???Thiswas1reasonthatittooksometimeforthegovernmenttoinitiatetheprocessofonlinefilingonIncomeTax Returns but now with technology like Digital Signature Certificates being easily available, furnishing anIncomeTaxReturnonlineisjustaclickaway.WhatisaDigitalSignatureCertificate?ADigitalSignatureisaCertificatefordemonstratingtheauthenticityofthedigitalmessageordocument.Thepresence of a Digital Signature of a person indicates that the person adopts the contents of that electronicmessage. Every Individual is allotted a different Digital Certificate which helps in identifying which DigitalSignaturebelongstowhichperson.A digital signature authenticates electronic documents in a similar manner a handwritten signatureauthenticates printed documents. This signature cannot be forged and it asserts that a named person wrote orotherwiseagreedtothedocumenttowhichthesignatureisattached.Therecipientofadigitallysignedmessagecanverifythatthemessageoriginatedfromthepersonwhosesignatureisattachedtothedocumentandthatthemessage has not been altered either intentionally or accidentally since it was signed. Also the signer of adocument cannot later disown it by claiming that the signature was forged. In other words digital signaturesenabletheauthenticationandnonrepudiationofelectronicmessagesassuringtherecipientoftheelectronicmessageofboththeidentityofthesenderandtheintegrityofthemessage.The Digital Certificates are typically issued with 1 year validity and 2 year validity. It includes the cost ofmedium(aUBStokenwhichisaonetimecost)thecostofissuanceofDigitalCertificateandtherenewalcostaftertheperiodofvalidity.ApplicabilityofDigitalSignaturewhileuploadingIncomeTaxReturnIn India, Digital Signatures are issued by a licensed certifying authority and the Information Technology Act,2000grantsitthesamestatusasaphysicalsignature.DigitalSignaturesareusuallyusedatthetimeofstatutoryandotherfilingslikeIncomeTaxReturnswhichhavetobemandatorilysignedatthetimeofsubmission.IncaseyouarefurnishingtheseReturnsonline,thereare2waysofsigningtheIncomeTaxReturn1. UsingDigitalSignatures(ExplainedBelow)2. UsingHandwrittenSignatures(i.e.takingaprintoutoftheReturnuploadedonline,signingitandthenmanuallysendingthepaperreturntotheIncomeTaxOfficeinBangalore)Exception: Vide notification dated 9th July 2010 amending Rule 12, the CBDT has made it mandatory allCompaniesfilingITR6todigitallysigntheITreturnforAY201011.RegisteringDigitalSignatureCertificateonIncomeTaxWebsiteLoginwithyourUseridandPasswordontheIncomeTaxefilingwebsitei.e.www.incometaxindiaefiling.gov.inUnderthetabMyAccountclickDigitalSignatureSelecttheappropriatetypeofDSC(.pfxorUSBtoken)andthenclickonSelectyour.pfxfilecertificate)DigitalCertificateVerificationIn case the Income Tax Assessee is an Individual/ HUF the email id as registered in his Digital Certificateshallmatchtheemailidasperhisregisteredprofileintheefilingwebsite.IncaseofnonindividualslikeFirms,Companies etc., the person in holding the Digital Certificate shall either be the Director/Partner in the KeyPersonscheduleoftheFirm/Company.UploadingIncomeTaxReturnOnline1. PrepareyourIncomeTaxReturnandGeneratetheXMLFileandsaveitonyourcomputer2. Logintoyouraccountonhttps://incometaxindiaefiling.gov.in/portal/login.dobysubmittingyouruseridandpassword3. ClickSubmitReturnandthenselecttheassessmentyearAfterselectingtheIncomeTaxFormName,selectthetypeofDigitalSignatureandthenuploadyourIncomeTaxReturnusingtheDigitalSignatureCertificate.