DSC is mandatory in income tax filing for all the Individuals, Partnership firms, Companies, HUF, Chartered Accountant, Tax Practitioner etc. who are under the preview of tax audit and professional doing tax audit. A Class 2 Digital Signature is required for the same. A Tax Payer who is not coming under the preview of the tax audit can also file the return through Digital Signature and no need to send acknowledgment by post in CPC Bangalore.