A digital certificate 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 certificate is issued by a Certification Authority (CA) and is signed with the CA's private key. A digital certificate 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 certificate, and the digital signature of the issuer. After availing the digital certificate from a CA, the user can use it to electronically sign any document and the same is true for E-filing returns too.
Digital certificate deploy the Public Key Infrastructure (PKI) technology.
If you file electronically using digital certificate you do not have to submit a physical copy of the return. Efiling is possible even without digital certificate but the assessee shall furnish the Form ITR-V to the Income-tax Department by mailing it to “Income Tax Department – CPC, Post Bag No - 1, Electronic City Post Office, Bangalore - 560100, Karnataka” within thirty days after the date of transmitting the data electronically. The Post Bag shall deliver all the Form ITR-V to the Centralized Processing Centre (CPC) of the Income-tax Department in Bangalore. Upon receipt of the Form ITR-V, the CPC shall send an e-mail acknowledging the receipt of Form ITR-V. The e-mail shall be sent in due course to the e-mail address furnished by the tax-payers in his return. No Form ITR-V shall be received in any other office of the Income-tax Department or in any other manner.
In case, Form ITR-V, is furnished after the above mentioned period, it will be deemed that the return in respect of which the Form ITR-V has been filed was never furnished and it shall be incumbent on the assessee to electronically retransmit the data and follow it up by submitting the new Form ITR-V within thirty days.
It is now mandatory for the User to register / update the digital certificate incase if the user wants to use the digital certificate for e-fling the returns. Provision is available in the portal to register the digital certificate at the time of user registration or update of the Digital certificate after login from My Account services.
A digital certificate is issued by a Certification Authority (CA) and is signed with the CA's private key. A digital certificate 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 certificate, and the digital signature of the issuer. After availing the digital certificate from a CA, the user can use it to electronically sign any document and the same is true for E-filing returns too.
Digital certificate deploy the Public Key Infrastructure (PKI) technology.
If you file electronically using digital certificate you do not have to submit a physical copy of the return. Efiling is possible even without digital certificate but the assessee shall furnish the Form ITR-V to the Income-tax Department by mailing it to “Income Tax Department – CPC, Post Bag No - 1, Electronic City Post Office, Bangalore - 560100, Karnataka” within thirty days after the date of transmitting the data electronically. The Post Bag shall deliver all the Form ITR-V to the Centralized Processing Centre (CPC) of the Income-tax Department in Bangalore. Upon receipt of the Form ITR-V, the CPC shall send an e-mail acknowledging the receipt of Form ITR-V. The e-mail shall be sent in due course to the e-mail address furnished by the tax-payers in his return. No Form ITR-V shall be received in any other office of the Income-tax Department or in any other manner.
In case, Form ITR-V, is furnished after the above mentioned period, it will be deemed that the return in respect of which the Form ITR-V has been filed was never furnished and it shall be incumbent on the assessee to electronically retransmit the data and follow it up by submitting the new Form ITR-V within thirty days.
It is now mandatory for the User to register / update the digital certificate incase if the user wants to use the digital certificate for e-fling the returns. Provision is available in the portal to register the digital certificate at the time of user registration or update of the Digital certificate after login from My Account services.
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