| For the purpose of Income Tax Return filing, "Controller | | | | mentioned in verification part of ITR-5/6. |
| of Certifying Authorities" has amended the procedure | | | | Major limitation here was for first-time digitally signing |
| to include "Permanent Account Number" in Digital | | | | assessee, where he should have earlier return. Further |
| Signatures. | | | | "Matching of name" was practical problem reported by |
| 1. This change is with effect from August 01, 2010. | | | | several assessees. |
| 2. PAN is a NEW additional field in digital signature. | | | | New procedure: |
| 3. The old DSC may not contain this value, even | | | | The above limitations have increased due to |
| though if you had given PAN while availing DSC | | | | mandatory Digitally signing of ITR-6. To overcome this |
| before 01/08/2010. | | | | issue, CCA, through the request from ITD, has |
| 4. PAN is optional, and DSC can be issued even | | | | introduced a new filed in DSC issuing. In this, DSC can |
| without PAN. If the subscriber (user) intends to have | | | | have PAN encoded in itself, so that it can help ITR |
| PAN in it, he/she has to specifically intimate the issuer. | | | | filing. |
| ITR filing with DSC: | | | | While registration, it asks the user to enter the PAN. |
| In ITR e-filing website, filing with Digital signature | | | | This PAN should match with the DSC encrypted PAN. |
| remains almost similar. That is, | | | | (No other matching is done here). While uploading, |
| 1. Register the DSC for particular login | | | | selected-DSC should have the encrypted PAN |
| 2. Re-Select the same DSC while uploading the XML | | | | matching with the PAN mentioned in ITR verification |
| Earlier procedure: | | | | part. |
| DSC was not containing the encrypted PAN value of | | | | With effect from: |
| the assessee. So, in case of firms/companies, while | | | | The technical guidelines were issued by CCA, as early |
| registering the DSC at the website, it should have got | | | | as at Dec-2009. With effect from August 2010, all |
| at least one earlier ITR XML uploaded/accepted and | | | | Certifying authorities may issue DSC with encrypted |
| "name of DSC holder" should match with any of the | | | | PAN. |
| director/key-person list in earlier accepted-XML return. | | | | 1. Assessees can also use earlier DSC, which has no |
| [In case of individuals, name should match with "PAN | | | | encrypted PAN. In such case, "name matching" system |
| Name in ITD database" and email ID in DSC should | | | | continues as earlier. |
| match with email ID in website profile] | | | | 2. Assessees, at their interest, can contact their current |
| Further while uploading the XML, the selected DSC | | | | certifying authorities for upgradation / re-issue of DSC |
| number (unique number of DSC stored in website | | | | with the encrypted PAN. The certifying authorities can |
| while registering) should match with the one used for | | | | follow their own procedures for this purpose. |
| registering. Secondly, "name of DSC holder" should | | | | 3. New assessees taking DSC are recommended to |
| match with the "Name in ITD database" for the PAN | | | | take with encrypted PAN. |