The Digital Certificates are typically issued with 1 year validity and 2 year validity.
The signer of a document can’t later disown it by claiming that the signature was forged.
The recipient of a digitally signed message can verify that the report originated from the person whose signature is attached to the document and that the notification has not been altered either intentionally or accidentally since it was signed. This signature can not be forged and it asserts that a named person wrote or otherwise agreed to the document to which the signature is attached. The computerisation of the first 2 examples was easy as authentication ain’t as much a matter of concern as Surely it’s in the event of filing of the Income Tax Return. Did you hear about something like that before? Digital Signatures are usually used at the time of statutory and identical filings like Income Tax Returns which have to be mandatorily signed at the time of submission. Remember.
In case the Income Tax Assessee is a Individual/ HUF -the email id as registered in his Digital Certificate shall match the email id as per his registered profile in the efiling website.