Digital Signature Certificate (DSC)

Tax Glossary Definition

Digital Signature Certificate (DSC)

Digital Signature Certificate (DSC) – A DSC is a secure electronic credential issued to individuals or organizations, enabling them to digitally sign documents, verify identity, and safely submit tax, legal, or regulatory filings online. It ensures authenticity (verifies the signer), data integrity (prevents tampering), and non-repudiation (signer cannot deny involvement).

Example: Company directors use a Class 3 DSC to file a company’s Income Tax Return (ITR), register with the Ministry of Corporate Affairs (MCA), or complete other statutory compliance tasks.

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