A Digital Signature Certificate is the electronic equivalent of a signature. It is used to sign MCA forms, income tax audit reports, GST filings by companies, tenders and many other online filings.
DSCs are issued by Certifying Authorities licensed by the Controller of Certifying Authorities. Class 3 certificates are now the standard for individuals and organisations, and are usually valid for one, two or three years. Verification is done online through Aadhaar or documents, with a video check.
Key points
- Required for directors, designated partners and auditors filing on MCA
- Class 3 is the standard class now issued
- Stored on a USB token protected by a PIN
- Renew before expiry to avoid delays in filings
- Never share the token or PIN
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
CA Rahul Rajendra MohiteACA, M.Com · ICAI Membership No. 622387 · Founder, Rahul R. Mohite & Co., PuneFirm profile and key facts