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?
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.