Class 2A Digital Signature Certificates are Issued only to Individuals. A Class 2A digital Signature Certificate now helps you to file your Income Tax Returns and Filing of E Forms with the Ministry of Corporate Affairs. E Filing of Income Tax Returns is mandatory for all assessee under the Income Tax Act who are liable to audit u/s 44AB. Ministry of Corporate Affairs (MCA) 21 – E Governance Project required all documents to be filed by the corporates electronically by authenticating with a Digital Signature Certificate of Class 2 or above Category