Income Tax Department is bringing in newer ways to make online return filing easier for a Taxpayer.

Now, Taxpayers can digitally sign their returns through DSC (Digital Signature Certificate). Currently, use of DSC is to;

• To file Income Tax Returns
• For registering and verifying PAN online
• To file TDS Returns online

The older version of digitally signing using JAVA Applet is not supported by the latest version of browsers (Chrome, Mozilla, IE etc). So, to resolve this issue, the department has developed a new system utility for digitally signing the returns. This utility is called as ITD e-filing DSC Management Utility which enables the user to use the DSC for IT, TDS and other return filing purposed.

This utility can be downloaded to the system and used to sign the returns.

Steps to generate a Signature file

Step 1: Go to Income-Tax efiling website -> Download -> Offline Utilities ->  DSC Management Utility and then click on Download.

Step 2: Extract the zip folder and open the utility (DSC_MGMT_UTILITY.jar)

Step 3: The utility will be open. Read the instruction shown in the Instructions tab.

Then, select on the Bulk Upload tab.

Step 4: Browse the Valid Zip file and enter the efiling User Id (TAN number) and PAN as registered with DSC and efiling login.

Step 5: Select the type of Digital Signature Certificate

• .pfx file or
• USB token

Using .pfx file: Click on ‘Browse DSC File’ button to select a valid ‘.pfx’ file and then enter the password for the file.

You need to Click on ‘Generate Signature file’ button. A success message will be displayed and the signature file will be generated and saved at the location where the return file is stored.

Upload the generated signature file with the return file in the eFiling portal to complete filing with DSC.

Using USB token: 

You need to select a valid certificate from the drop-down and enter the PIN of the USB token.

A success message will display and then the signature file will generate and saved at the location where the return file is stored.

Upload the generated signature file with the return file in the eFiling portal to complete filing with DSC.

A digital signature is an electronic form of a signature that can be used to authenticate the signatory of a document. It is used to sign the documents digitally and to authenticate the electronic documents. A Digital Signature Certificate (DSC) is the electronic format of physical or paper certificate that serves as a proof of identity of an individual.

DSC comes in the form of USB token, generally has a validity of 1 or 2 years and is renewable on expiry. It is an easy and hassle-free process to file the IT return using the Digital Signature. This is also considered a secure way to file the Income-Tax Return (ITR).

It is mandatory for an individual, HUF, firm, LLP (if their accounts are required to be audited under the provisions of Section 44AB), political parties and companies to file the ITR using the DSC (Class 2). Other taxpayers can also voluntarily use the DSC to file the income-tax return. If the return is signed digitally, then it is neither required to verify the return using Aadhaar-based OTP, nor to send the signed hard copy of ITR-V to the CPC Bengaluru. The taxpayer just needs to affix the DSC to the tax return to authenticate it. Before verifying the ITR using DSC, it is mandatory to register the DSC on the income-tax e-filing website.

How to Register a Digital Signature with the Department of Income Tax:

The Digital Signature Certificate is to be registered on the website of the Income-Tax Department. This is necessary to ensure that the authorized person and DSC verify the tax return. DSC can be registered in the following steps:

Step 1: Visit https://www.incometax.gov.in/iec/foportal/ and login with registered PAN and Password.

Step 2: After log-in, from main menu go to Profile Settings > Register Digital Signature Certificate.

Step 3: From the landing page, download DSC Management Utility from the link given on that page. Extract the ZIP folder and open the DSC management utility.

Step 4: Go to the second tab Register/Reset Password using DSC in DSC Management Utility.

Step 5: Insert the DSC USB token in USB port of Computer/Laptop.

Step 6: Enter the E-Filing User ID and PAN of the DSC (Registered in E-Filing).

Step 7: Select the type of DSC (USB Token) and generate the signature file.

Step 8: Go back again to the e-filing portal and attach the Signature File (generated in Step 7) on the page of Register Digital Signature Certificate and submit.

On successful registration of DSC, a confirmation email shall be sent on the registered Email ID.

Registration of DSC is the first step in the process of verification of the Income-Tax Return with DSC. Once it is registered, the next step is to verify the ITR, which can be done with the following process.

How to Upload Income Tax Return Online using a Digital Signature:

Step-1: Prepare your Income Tax Return and Generate XML.

Step-2: Save XML file in your favorite location [Say Desktop].

Step-3: Login to Income Tax e-filing website.

Step-4: Click on” e-file -> Income Tax returns”. Next, Select the proper ITR, Assessment Year.

Step-5: Select the Submission Mode as “Upload XML”.

Step-6: Enable the relevant check boxes shown i.e., If you are audited u/s 44AB and If you are audited u/s 92E.

Step-7: Download the DSC Utility and generate the Signature file.

Step-8: Now, upload the signature file and the XML.

Step-9: On click of Submit” button, verification of the signature file and the XML takes place and the return filing acknowledgement will be given.

Steps to Generate signature file using DSC Management Utility:

Step 1: Download ‘ITD e-filing DSC Management Utility’ from the given link.

Step 2: Extract zip folder and open the utility (DSC_MGMT_UTILITY.jar).

Step 3: The utility will be opened as below

Step 4: Click on "Upload XML" tab and Use the ‘Browse’ button to select your valid XML file for e-filing.

Step 5: Select the type of Digital Signature Certificate

Step 5(1): Using .pfx file

Step a: Click on ‘Browse’ button to select a valid ‘.pfx’ file

Step b: Enter password for the selected ‘.pfx’ file

Step c: Click on ‘Generate Signature file’ button.


A success message will be displayed and the signature file will be generated and saved at the location where XML was stored.



Step d: Upload the XML along with the generated signature file in eFiling portal to complete filing with DSC.


Step 5(2): Using USB token
Step a: Select a valid USB token




Step b: Enter USB token PIN.
Step c: Click on ‘OK’ button.


A success message will be displayed and the signature file will be generated and saved at the location where XML was stored.
Step d: Upload the XML along with the generated signature file in eFiling portal to complete filing with DSC.

Using a digital signature and e-filing the income tax return has a number of benefits, not limited to streamlining the efficiency of the entire process. It ensures a reduced amount of fraud and misrepresentation and ensures that individual taxpayers take individual responsibility for managing their own finances in terms of filing income tax returns.