Who is required to file returns under the Income Tax Act with the Digital Signature Certificate (DSC)

Income Tax Return

As per Section 139 of the Income Tax Act, 1961 and Rule 12 of the Income Tax Rules, 1962, a person is required to furnish return of income tax in the prescribed form, condition and manner.
Rule 12(3) prescribes the manner of furnishing return of income and made mandatory to file the return of income using DSC for following persons:

#	Person	Condition
1	Individual or Hindu undivided family	Accounts are required to be audited under section 44AB of the Act
2	Company	In all cases
3	A person required to furnish the return in Form ITR-7	In case of a political party
4	Firm or limited liability partnership or any person (other than a person mentioned in Sl. 1 to 3 above) who is required to file return in Form ITR-5	Accounts are required to be audited under section 44AB of the Act

TDS Return

In case you are required to deduct TDS under Chapter XVII (Section 192 to 196D) of the Income Tax Act, 1961 and file TDS return (Form 24Q, 26Q, 27EQ, 27Q) as per Section 200 of the Act and Rule 31A of the Income Tax Rules, 1962, you need to file the TDS return using DSC in the below mentioned cases:
1. deductor is an office of the Government; or
2. deductor is the principal officer of a company; or
3. deductor is a person who is required to get his accounts audited under section 44AB in the immediately preceding financial year; or
4. number of deductee's records in a statement for any quarter of the financial year are 20 (twenty) or more

Return of Income by Overseas Entity from Assets in India

Section 285A of the Income Tax Act, 1961 and Rule 114DB of the Income Tax Rules 1962, requires a company or an entity registered or incorporated outside India which derived its value substantially from the assets located in India to file Form 49D electronically under digital signature.

Annual Information Return (AIR)

Section 285BA of the Income Tax Act, 1961 and Rule 114E of the Income Tax Rules 1962, requires certain persons to furnish statement of financial transactions (cash and high value transactions) in Form 61A through online transmission of electronic data to a server designated for this purpose under the digital signature (DSC) of the Designated Director.

FATCA and CRS Reporting

Section 285BA of the Income Tax Act, 1961 and Rule 114F, 114G, 114H of the Income Tax Rules 1962, requires certain financial institutions, as defined under Rule 114F(3), to undertake due diligence and furnish statement of financial transactions in Form 61B through online transmission of electronic data to a server designated for this purpose under the digital signature (DSC) of the Designated Director.

Any comments / feedback / corrections, most welcome