You may have your own opinions, but I personally believe that the requirement of digital signature for tax audits is irrelevant and an extra burden on taxpayers, or at least in the case of proprietorships.
How digital signature is obtained?
Digital signature or DSC is obtained with the help of Aadhaar authentication and PAN. PAN is already linked with Aadhaar, so why don't we upload tax audits and ITRs with the help of Aadhaar-based OTP?
The income tax department should do away with the requirement of DSC.
DSC is used to digitally sign uploaded reports or returns, same can be signed with OTP.
What is your opinion on this?