Digital Signature Certificate has been made mandatory with effect from 1st July 2011 for Firms and Individuals whose accounts are required to be audited u/s 44 AB of the Income Tax Act’ 1961.
Assesses belonging to the above mentioned categories who have already registered their digital-signatures may continue to file this year’s return also with same digital signature. However, the assesses who are applying for new digital-signatures for registration and subsequent e-filing of returns are advised to apply for DSC-with-encrypted-PAN only.
