Glossary · Company Law
DSC
Digital Signature Certificate — an electronic signature used for authenticating documents filed with government portals.
A Digital Signature Certificate (DSC) is an electronic format of a physical signature that authenticates the identity of the signatory using asymmetric cryptography (a private key and a public key). In India, DSCs are issued by Certifying Authorities (CAs) authorised by the Controller of Certifying Authorities (CCA) under the Information Technology Act, 2000. There are three classes of DSCs: Class 1 for individuals (validates email identity), Class 2 for directors and signatories of companies (validates identity against authorised databases), and Class 3 for high-value transactions and e-tendering. DSCs used for MCA filings, income tax e-filing, GST portal, and GST returns must be Class 3. The certificate contains the holder's name, email, Public Key, validity period, and the issuing CA's digital signature. DSCs are typically valid for 1 or 2 years and must be renewed before expiry. For MCA company filings, only the DSC of the authorised signatory (director or company secretary) is used — physical wet signatures are no longer accepted. The DSC can be stored on a hardware token (USB cryptotoken like ePass) or in software. In case of compromise, the DSC holder must immediately request revocation to the issuing CA.
Examples
A company director signing the INC-32 (SPICe+) incorporation form and e-MoA and e-AoA on the MCA portal uses a Class 3 DSC issued by a government-approved CA like eMudhra, Sify, or CDAC. The DSC is stored on an ePass USB token protected by a PIN.