Wednesday, July 3, 2013

Finmin's instructions : DSC (Digital Signature Certificates) by employers to authenticate the TDS certificates/Form 16

Finmin's instructions : DSC (Digital Signature Certificates) by employers to authenticate the TDS certificates/Form 16

(IT Act Notification No. 582 and 735 GSR dated 6th September, 2004 and 29th October, 2004). As per these Act and rules an electronic record shall be deemed to be a secure electronic record for the purposes of the Act if it has been authenticated by means of a secure digital signature. D/o Revenue has issued a circular No. 2/2007 dated 21-5-2007 under Section 119 of the Income Tax Act 1961 to allow the use of Digital Signature Certificates (DSC) by employers to authenticate the TDS certificates/Form 16.

F.No. JS(1)/E.Coord/2013
Ministry of Finance
Department of Expenditure
E-Coord Division

North Block, New Delhi
the 21st June, 2013

OFFICE MEMORANDUM

Subject: Implementation of e-Office in Ministries/Departments.

The undersigned is directed to say the Department of Electronics & Information Technology (DeitY) has requested this Department to issue suitable advisory/instructions to all Ministries regarding acceptance of files in electronic form by IFDs.

2. In this regard, excerpts of the communication of the Department of Administrative Reforms and Public Grievances intimating the relevant provisions of the Information Technology Act and Income Tax Act 1961 are reproduced as below:

"Electronic records and digital signatures have been given legal recognition under Sections 3 to 7 of the Information Technology Act. Further, Section 87 confers power on Central Government to make rules in this regard. Accordingly, D/o Information Technology has come up with associated rules i.e. Information Technology Rules, 2004

(IT Act Notification No. 582 and 735 GSR dated 6th September, 2004 and 29th October, 2004). As per these Act and rules an electronic record shall be deemed to be a secure electronic record for the purposes of the Act if it has been authenticated by means of a secure digital signature. D/o Revenue has issued a circular No. 2/2007 dated 21-5-2007 under Section 119 of the Income Tax Act 1961 to allow the use of Digital Signature Certificates (DSC) by employers to authenticate the TDS certificates/Form 16."
3. Accordingly, the contents of para 2 above are brought to the notice of all FAs for suitable action to facilitate implementation of e-Office solution in their respective Ministries/Department.

Sd/-
(R.K. Kureel)
Deputy Secretary to the Government of India

Source:  http://www.icar.org.in
[http://www.icar.org.in/files/e-office-02-07-2013.pdf]

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