(6)(i)Where a certificate is to be furnished in Form No. 16, the deductor may, at his option, use digital signatures to authenticate such certificates.(ii)In case of certificates issued under clause (i), the deductor shall ensure that-(a)the provisions of sub-rule (2) are complied with;(b)once the certificate is digitally signed, the contents of the certificates are not amenable to change; and(c)the certificates have a control number and a log of such certificates is maintained by the deductor.
