What Is a Digital Signature?
A Digital Signature Certificate (DSC) is a file that is created by computer and will be issued by a Certifying Authority upon submission of the necessary documents.We can now efficiently and easily process online applications and return filings thanks to this useful tool.
What roles does a digital signature play?
Any digitally signed document can be authenticated with the help of a Digital Signature Certificate (D SC).
If a digital signature certificate is misused, what are the legal repercussions?
Demonstration of 2000 on Data Innovation:Under Section 66C, identity theft is punishable by up to one lakh rupees in fines and three years in prison for anyone who uses another person’s electronic signature, password, or other unique identification feature to commit fraud or dishonesty.
Section 71: Making false or misleading statements to obtain a license or an electronic signature.Misrepresentation or suppression of material fact only with the intention of obtaining any license or electronic certificate from the controller or the certifying authority is punishable by up to two years in prison and a fine of up to one lakh rupees. It is applicable in the following situations: if a person makes a false representation to the controller or the certifying authority; if a person conceals any material fact from the controller or the certifying authority.The data that needs to be handed over to the controller or the certifying authority needs to be accurate and proper.In accordance with section 71 of the act, it constitutes an offense to present false, incorrect, or misleading information.
According to Section 73, “Publication of electronic signature,” which is false in some respects.The accompanying circumstances will add up to the distribution of bogus specifics in an electronic authentication:
* publication of an electronic signature certificate that has not been issued by the certifying authority.
* the dissemination of an electronic signature certificate that the actual subscriber has not accepted
* publication of a revoked or suspended electronic signature certificate.
Under Section 74 of the Information Technology
Act of 2000, anyone who creates, publishes, or distributes an electronic signature certificate for the purpose of fraud or illegal activity is subject to a fine of one lakh rupees or up to two years in prison.
Forgery is defined in Section 463 of the Indian Penal Code of 1860.Forgery is the act of fabricating documents, electronic records, or a portion of a document or electronic record with the intention of causing harm to the general public or any individual, supporting a claim or title, causing any individual to part with property, entering into an express or implied contract, or intending to commit fraud or that fraud may be committed.
Section 463’s explanation:
when a person made, signed, sealed, executed, or transmitted a document or electronic record that contained an electronic signature or a portion of one.
Any time a non-authentified individual makes a significant change to an electronic record, document, or other record that has been signed or affixed with an electronic signature, whether the original signer is still alive or has passed away.
when a person acts fraudulently or dishonestly by signing, sealing, executing, or altering a document or electronic record or affixing their electronic signature to an electronic record while they are unaware of the document’s contents or the type of alteration made.
Forgery is punishable by section 465 of the Indian Penal Code from 1860.Forgery can result in either a fine or imprisonment for up to two years, or both, depending on the severity of the offense.The Magistrate First Class can issue bail and conduct a trial for this offense.
What precautions should be taken to prevent unauthorized use of digital signatures?
The Digital Signature Certificate is a helpful tool, but it also carries a significant risk.Some of the measures include:
If we are signing any document on behalf of our client, we should first obtain an authorization letter. Any individual should keep the physical custody of the token with themselves. We ought to proceed with it further, for instance, a practicing chartered accountant signing ITR or other GST returns on behalf of their client because, in practice, custody of the token cannot be obtained at each filing; There might be a conflict in the times. Therefore, they should obtain an authorization letter and take custody of the document. Know more: Register Digital Signature Certificate
There is a common misconception about digital signatures: “that signing on a paper and simply scanning it is a digital signature.” This is false and could lead to fraud with an unknown individual. In fact, the certifying authority creates a token for the digital signature on an application they receive. The document is signed by this token with the platform’s utility.