Form no.16

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?

QUERIES: 

Form 16 can be signed either digitily or manually , but it should be signed and stamped properly.

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