Authorisation for use of DSC by professionals

Greetings Folks,

Now is the era of digitization wherein all the paperwork have been shifted to digital form. Such initiatives are taken under Prime Minister’s Digital India scheme with a view to promote Green India initiative. As professionals we are also knowingly or unknowingly part of the scheme since most of our work has shifted to computer media like filing of Income tax returns, ROC returns etc.

Now a days, most of the returns and documents that are required to be filed under statute should be filed electronically after being authenticated by affixing digital signature (abbreviated as DSC). Since most of the return filing work is done by the professionals therefore clients usually keep their DSC with the professionals in their safe custody. Since as per the provisions of Information Technology Act, 2008 any document required to be signed by any person if digitally signed by him will also be acceptable. Therefore, it cast a lot of responsibility and threats to the professionals who keep the DSC of their clients and affix the same on the returns and documents on their behalf.

As a result, professionals with a view to safeguard themselves from the risk of misuse of DSC should obtain authorization letters from their clients to authenticate documents using their DSC so that in case any problem or situation arises professionals can use that authority letters as a safeguard against proceedings. Sample format is as under (same can be modified as per needs)-

                                                                                                                                                                Date:

          To,

          …………………………………

          Chartered Accountants

     SUB: Authority to use Digital Signature for filing…………………form / return with ROC/Income tax department

             Dear Sir,

             The company is required to file …………….form /return with Registrar of Companies/Income tax Department for A.Y……………….. as per the statutory requirements of the act. I have been authorized vide resolution no. …………. passed in a board meeting/ annual general meeting dated……………….. to sign and submit the form with department authorities. I have read and understood the particulars of return/forms and the same are correct and fair.

             Therefore, I authorize you to use my digital signature certificate for affixing the same on the return/form and submit the same on my behalf to government authority.

            (SIGNATURE)

            (NAME)

            (ADDRESS)

With increasing trend of frauds it is advisable that professionals should obtain the authorization well in advance. In case of any other assistance you may contact at my mail mahershi@akvassociate.com.

Thanx.