Digital Signature Certificate (DSC), like hand written signature, establishes the identity of the sender filing the documents through internet which sender can not revoke or deny. Accordingly, Digital Signature Certificate is a digital equivalent of a hand written signature which has an extra data attached electronically to any message or a document. Digital Signature also ensures that no alterations are made to the data once the document has been digitally signed. A DSC is normally valid for 1 or 2 years, after which it can be renewed. Under MCA21 every person who is required to sign manual documents and returns filed with ROC is required to obtain a Class 2 Digital Signature Certificate (DSC). Mainly useful for Efiling of Income Tax Return, MCA21, eTDS, E-Intermediary etc. Accordingly following have to obtain Digital Signature Certificate: a. Directors; b. Auditors; c. Company Secretary - Whether in practice or in job; d. Bank Officials - for Registration and Satisfaction of Charges; e. Other Authorized Signatories.