Form no.16

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While issuing Form No.16, is it a mandatory for putting digital signaure or manual signature.Whether rubber stamp is accepted or not? What are the rules under Income tax Act?

 
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QUERIES: 

 A) While issuing Form No.16, is it a mandatory for putting digital signature or manual signature.
B) Whether rubber stamp is accepted or not?
C) What are the rules under Income tax Act?
REPLIES:
A) It is 'Certificate' ; necessarily it has to be signed.
B) The relevant Income Tax Rule,1962 provides that it can be digitally signed also. Other than that enabling provision, the Rule does not specify how it is to be signed. Necessarily, the problem has to be solved under the General Law- how a statory Form is to be signed.. Rubber stamp is better avoided.
C) see Rule 31.
 
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Form 16 can be signed either digitily or manually , but it should be signed and stamped properly.

 
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The Kerala High Court has held that even an unsigned assessment Order is valid.                                                                               Assessment order not containing signature of AO : Order not invalidated : CIT v. T. O. Abraham and Co. (Ker) 333 ITR 182

 
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