Points to be noted for E-filing of I-T return for AY 2010-11 for Corporate Taxpayer in respect of signing of ITR
1. Please note that the due date of filing of I-T returns for corporate taxpayers is 30th September, 2010 for AY 2010-11. In case you have not already E-filed your I-T return, please do so immediately without waiting till the last minute. The following are the important points to be noted:
2. Amendment to Rule 12 – Making Digital Signature Mandatory for Companies- Vide notification dated 9th July 2010 amending Rule 12, the CBDT has made it mandatory all Companies filing ITR-6 to digitally sign the I-T return for AY 2010-11.
3. 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;
Any person wishing to sign the I-T Return digitally has to complete the registration process for the DSC on the e-filing website- http://incometaxindiaefiling.gov.in prior to signing.
4. The Digital Signature Certificate (DSC) is used for signing the I-T Return at the time of upload, the Department verifies,
i. if the DSC is registered and in case DSC has been updated the DSC being used is the latest DSC registered;
ii. that the unique Sl No of the DSC used to sign the I-T Return is the same as the unique Sl No of registered DSC; and,
iii. the PAN number of the Verifier (Authorized Signatory) as mentioned in the Verification portion of the I-T Return, is the same as that of the person bearing the registered DSC;
only then the I-T Return is permitted to be signed and uploaded.
5. The complete procedure for registration of DSC and related FAQs is available at
Procedure for registration of Digital Signature Certificate and upload of Income Tax Return
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6. It is observed that Corporate users are registering the DSC and immediately trying to upload the I-T Return. This will throw up an Error like “Your DSC is not registered”. Therefore, it is requested that whenever the new DSC is being registered or DSC is being updated, the user should first log out and then login again for the registration or updation to take effect, and then only upload the I-T return.
7. Since the prior registration of the DSC is a pre-requisite before uploading the I-T return for corporates, please ensure that your DSC is registered or updates immediately without any delay. This will prevent any last minute difficulties.
