Wednesday, 6 May 2015

Inappropriate Usage of Digital Signature Certificates (DSC) for availing services of TRACES

As per the records of Centralized Processing Cell (TDS), it has been observed that Online Corrections have been submitted by you on TRACES by using Digital Signature Certificate. However, there are no Registered Digital Signature Certificates (DSC) available currently in your profile.

Immediate Attention:


  • The Centralized Processing Cell (TDS) has provisioned for use of Digital Signature Certificate (DSC) on its web-portal TRACES for availing various services offered by the portal. As per Section 204 read with Section 200 of the Income Tax Act, 1961 and other relevant provisions for deduction of tax "Authorized Person" is referred to as "Person Responsible".
  • TRACES has provided facility for Admin to facilitate authorized 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.
  • For availing above services, only the DSC of the "Person Responsible", as appearing in the "Profile" of the Deductor on TRACES, should be used.


However, the system log evidences that:


  • The PAN of the Authorized Person was changed to a PAN belonging to a person other than the Authorized Person 
  • The DSC of such person has been used to submit Online Corrections and 
  • After completing the transaction, the PAN has later been reverted back to that of the Person Responsible, which does not have a DSC. 
  • Digital Signature means authentication of any TDS electronic record. It keeps record of the person who is availing the facility. Use of Digital Signature should be made with due caution. Sharing of DSC by any person would also be liable for consequences. In accordance with the Information Technology Act, 2000, every subscriber is require to retain control of the private key corresponding to the public key listed in his Digital Signature Certificate to prevent its disclosure. 
  • It is therefore, advised to refrain from using the Digital Signature of any person other than the Authorized Person appointed by the deductor, for carrying out any activity on TRACES.


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CPC (TDS) TEAM

Source: Traces

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