Income tax return

Is it mandatory that the Form 16 Part B which contains income tax calculations need to be signed before giving to the tax deductee? Because Form 16 which we download from Traces will be digitally signed. Part B is just a calculation for filing ITR returns.

Also is it mandatory to hand over 12BA if the company does not have any perquisites?

Is it mandatory to file the income tax return of individual having only agriculture income of Rs 1000000/-