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What is Digital Signature

An Electronic Signature that replaces the Hand Written Signature used to Authenticate the Identity of the User of the document. Its Just Equivalent to Hand Written Signature. You detail profile , Photo and Signature in encrypted to some binary codes which is known as Digital Signature Certificate ( DSC ).

Types of Digital Signature

Class 1 : This Certificate holds no legal Validity.

Class 2 : The identity of a Person is verified against a trusted , Pre-Verified Database

Class 3 : This is the highest level where the person needs to present himself in front of a registration authority to verify his identity.

Is Digital Signature Mandatory

Yes it is Mandatory for the companies and the forms filed by assessee Chartered Accountants, Deductors and Individuals and Firms whose accounts are to be Audited.