The Centralized Processing Cell (TDS) has released a new feature on its web-portal TRACES,
where a Digital Signature
Certificate (DSC) can
be used for availing various services offered by the portal.
You are advised to take note of the following key
information in this regard:
Technology Act, 2000, a “Digital Signature” means authentication of
any electronic record by a subscriber by means of an electronic method or
procedure in accordance with the provisions of section 3.
The Digital Signature keeps record of the person who is availing the facility.
caution in use of Digital Signature and should not be shared in any circumstances. If shared,
the person using DSC shall also be liable to consequences.
In accordance with the Information
Technology Act, 2000, every subscriber shall exercise
reasonable care to retain control of the private key corresponding to the public key
listed in his Digital Signature Certificate and take all steps to prevent its
a person not authorised to affix the digital signature of the subscriber
TRACES has provided facility for Admin and Sub-users to facilitate authorised Sub-users to carry out activities
on TRACES and submit to the Admin user. The
Admin user has the rights to approve the
activities using the DSC.
It is therefore, advised to refrain from using
the Digital Signature of any person other than the Authorised Person appointed by the deductor, for
carrying out any activity on TRACES.
Please note that the “Authorised Person” is referred
to as “Person Responsible” in accordance with Section 204 read with Section 200
of the Income Tax Act,
1961 and other relevant provisions for deduction of tax. (Source- Traces)