Can ITR Be Filed Without Digital PAN Signature in India

Yes, ITR (Income Tax Return) can be filed without using a Digital Signature Certificate (DSC) linked to PAN for most individual taxpayers. While a DSC is optional for individuals and HUFs, it is mandatory for certain categories like companies and audit cases. PAN remains necessary, but digital signature use is conditional.

• Filing ITR Without Digital Signature

• Individuals and HUFs can file ITR using other modes of verification, like Aadhaar OTP or EVC.

• PAN is still mandatory, but digital PAN signature (DSC) is not required for general taxpayers.

• Most salaried individuals use Aadhaar-based OTP e-verification post filing.

• Alternatively, you can e-verify via net banking, Demat, or bank account-based EVC.

• When DSC Is Mandatory

• Companies and LLPs must use Digital Signature Certificates (DSCs) linked to their PAN.

• Individuals and firms whose accounts are audited under Section 44AB must file using DSC.

• Political parties, trusts filing in ITR-7, and certain professionals may also be required to use DSC.

• DSC is also needed when filing revised returns or rectifications under certain conditions.

• Verification Options for Non-DSC Filers

• Aadhaar OTP is the most commonly used method for e-verification.

• You can also choose EVC through pre-validated bank account, net banking, or Demat account.

• If e-verification is not done, you must physically send a signed ITR-V to CPC, Bengaluru.

• Verification must be completed within 30 days from the date of filing to process the return.

• Role of PAN in Digital Signature Integration

• DSC must be registered and mapped with the correct PAN on the e-Filing portal.

• PAN is used to verify and validate the identity of the DSC holder.

• Mismatch in PAN details or expired DSC leads to rejection of the return filing.

• Businesses should ensure the DSC belongs to an authorized signatory holding a valid PAN.

• Best Practices for ITR Filing Without DSC

• Ensure Aadhaar is linked with PAN to use OTP-based verification smoothly.

• Choose the appropriate verification mode before filing to avoid delays.

• Regular taxpayers can safely file and verify returns without needing a DSC.

• Keep a copy of the acknowledgment and Form 26AS for future tracking and compliance.