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?
R RAJAGOPALAN (ADVOCATE) 18 June 2013
QUERIES:
VISHNU PROMOD SRIVASTAVA (ADVOCATE) 20 June 2013
Form 16 can be signed either digitily or manually , but it should be signed and stamped properly.
R RAJAGOPALAN (ADVOCATE) 20 June 2013
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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