For ACS Skill Assessment, is there an alternative document in case?
You don't need employment letter of the person who has signed the statutory declaration unless you are working in a company where they can't verify your employment. ACS and DHA can verify your employment by various means. You ensure the person who signs has worked with you and his employee ID is clearly mentioned in the declaration and his designation. It's always good to get the declaration from someone who was/is either your lead or manager.