As we all know that for certain classes of Assessees Income tax return filing using Digital Signatures is mandatory.
Furthermore the process for issuance of DSC is now bit complicated and taking the advantage of this situation many fraudulent DSC vendors have emerged in the market. This view is further supported by two articles published in Gujarat Samachar and Navgujarat Samay (TOI Group) on 29th August, 2015.
To get DSC there can be only two legal ways failing which it is impossible to procure DSC. The same fact can be verified from the link of government website of CCA. One is E-kyc which is totally paper less process where in the Applicant with his Adhar card has to himself remain present for his Bio-metric verification and other is manual system wherein all completed forms along with attested copy of Identity proof and Address proof and across signed passport size photograph is to be provided.
The entire legal process can be verified from the below mentioned link.
Now some DSC Vendor in the name of ease and comfort are doing fraud just understand HOW????
They ask for copy of PAN Card, Address proof and Passport sized photo (All Scanned) copy on email. After receiving the mail using advance technology and machines they take the print out of all the documents and Photographs.
Then they paste the Photograph on blank form and forges the sign on the form using advance technology or copies the signature with the help of the signature available on PAN card copy provided on mail.
Then to complete the attestation part they forges the seal and signatures of any Govt Officials or Gazetted officers and also mention their own contact numbers in place of the Attesting officers contact details so that even if telephonic verification is done for attestation they would simply confirm to it, which is being done by CCA in 1 out of 1000 cases. BE AWARE FRAUDULENT DIGITAL SIGNATURES PRACTICES
After doing the entire forgery they submit the documents to the Certifying authorities for Digital signatures and believing it to be original and perfect the Certifying authorities issues the Digital Signature.
NOW WHAT IS THE RISK ? ? ?
1. Since the documents for obtaining DSC are sent from the email id of professional using his or her IP Address he may be under the threat of Information Technology Act where in provision of 3 years imprisonment and penalty of 2 lakhs for each case is there. Apart from this he may also be liable under CPC or IPC.
2.The Digital signature itself is procured using fraudulent means hence this itself is invalid and any document signed using this would be Void ab initio and liable to be rejected. Assume whit kind of repercussions on the clients if the documents like Income tax returns, Audit reports, ROC filing, PF Filings are declared Void and invalid.
3. Also one may be liable for forging the Official seals of Government officers of bankers and would be penalised and prosecuted for that also.
4. Above all these monetary and pecuniary damages one should think of his goodwill before opting for such shortcuts.
5. If these documents are forged to issue one DSC, how many times these can be forged and how many more DSC can be issued also these documents may be used for any other fraudulent or criminal purpose as these documents are of High net worth individuals (Generally falling under Audit criteria).
Value your profession above all and think twice before getting the DSC by fraudulent means. It may ruin your professional, social and family life. Also educate your near and dear ones on this issue.
HOPE THE PROFESSIONALS WILL UNDERSTAND THE GRAVITY OF THE ISSUE. ASK YOUR DSC VENDOR TO PROVIDE A COPY OF THE APPLICATION FORM ALONG WITH ALL DOCUMENTS AND PRESERVE THE RECORDS IN YOUR FILE FOR CLIENTS. THIS MAY HELP YOU IN FUTURE.
BE AWARE FRAUDULENT DIGITAL SIGNATURES PRACTICES
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