At present, it is not binding on salaried citizens to get an income tax return filed through a CA or get one’s return statement certified.
What is the meaning of this sentence?
“it is not binding on salaried citizens to…” = salaried citizens are not (legally) obliged to…
“certified” means that an accountant (or similar professional) has examined the tax return and confirmed that it is true and accurate.
“CA” presumably means “Chartered Accountant”.