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Removed comment reference from the answer. Comment easily vanishes, and the reference add no value.
gmazzap
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Technically speaking all you need is the Theme Name in your stylesheet header. This will identify your theme. All the other info is need-to-know info and can be omitted.

If your theme is a child theme, you will need to have Template as well as this will be the path to the parent theme.

Pieter Goosen
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