Form 16 is now Form 130 (Income-tax Act 2025): what it contains, when your employer must give it, two-employer cases, and how to get errors fixed
Under the Income-tax Act, 2025 and the Income-tax Rules, 2026, the salary TDS certificate Form 16 is replaced by Form No. 130 (section 395(4)(b)). Your employer — or, for a specified senior citizen (75+), the bank — must issue it by 15 June after the tax year, so for Tax Year 2026-27 expect it by 15 June 2027. It has Part A (employer/employee details), Part B (TDS reconciliation) and Part C (full salary and tax computation). It must be downloaded from TRACES — a home-made Excel certificate is not valid. You don’t attach it to your ITR, but keep it. Wrong details? The employer must file a revised TDS return (Form 138) and reissue it.
Key facts Last verified: 15 Oct 2026
| Item | Details | Source |
|---|---|---|
| New form | Form No. 130 (Income-tax Rules 2026) replaces Form 16; section 395(4)(b) of the 2025 Act (was section 203) | Income Tax Dept — Form No. 130 FAQs |
| Who issues | Employer (TDS on salary, section 392) or specified bank (specified senior citizen, section 393(1)) | Form No. 130 FAQs, Q4 |
| Parts | Part A (deductor & employee), Part B (reconciliation of amount paid and TDS), Part C — Annexure I (salary computation) / Annexure II (specified senior citizen) | Form No. 130 FAQs, Q2 |
| Due date | 15 June of the financial year following the tax year | Form No. 130 FAQs, Q8 |
| Must come from TRACES | Generated after quarterly TDS statements in Form No. 138; other formats are not valid | Form No. 130 FAQs, Q6–Q7 |
| Corrections | Employer files a revised Form 138; corrected Form 130 issued after processing | Form No. 130 FAQs, Q9 |
| With ITR | Not attached; preserve for records | Form No. 130 FAQs, Q10 |
Akash, an engineer in Pune, asked HR in October: *“When will I get Form 16 for this year?”* HR replied: *“There’s no Form 16 any more — it’s Form 130 now.”* The good news: it’s the same certificate with a new number. What changed is the law behind it — the Income-tax Act, 2025, in force from 1 April 2026.
Old vs new names
| Old (Income-tax Act 1961 / Rules 1962) | New (Income-tax Act 2025 / Rules 2026) | |
|---|---|---|
| Salary TDS certificate | Form 16 | Form No. 130 |
| Section | 203 | 395(4)(b) |
| Rule | 31 | 215(1) |
| Quarterly TDS return by employer | Form 24Q | Form No. 138 |
Which form for which year? Salary paid before 1 April 2026 (FY 2025-26) is under the old law → Form 16 (employers issued it in June 2026). Salary from 1 April 2026 (Tax Year 2026-27) → Form 130, due by 15 June 2027. See tax year explained.
What’s inside Form 130
| Part | What it shows | Check this |
|---|---|---|
| Part A | Employer’s name, TAN, PAN; your name, PAN, period of employment | Your PAN and name are correct |
| Part B | Summary of amount paid/credited and TDS deposited, quarter by quarter | TDS matches your Form 26AS / AIS |
| Part C – Annexure I | Full computation: gross salary, exemptions, standard deduction, deductions, taxable income, tax, relief, TDS | Regime (new/old), deductions you declared |
| Part C – Annexure II | Only for specified senior citizens (75+) — pension and bank interest, deductions, tax | Used when the bank deducts tax instead of you filing an ITR |
Pensioners 75+: if you’ve given your bank the declaration (Form 12BBA) so it computes and deducts your tax, the bank issues Form 130 with Annexure II — see income tax for senior citizens.
Changed jobs during the year?
Each employer issues its own Part A and Part B for the period you worked there. Part C can be issued by each employer or by the last employer, as you choose. When filing your return, add up the salary from all employers — mismatches here are a common reason for tax notices. See intimation under 143(1).
Common problems and fixes
| Problem | Fix |
|---|---|
| Employer gave a self-made PDF/Excel | Ask for the TRACES-generated Form 130 — only that is valid |
| TDS in Form 130 ≠ Form 26AS/AIS | Employer hasn’t filed/corrected the TDS return → ask them to file a revised Form 138; see TDS not showing in 26AS |
| Wrong PAN or name | Employer must correct via revised Form 138, then reissue |
| Lost the certificate | Employer can issue a duplicate, marked as duplicate |
| Not received by 15 June | Remind HR in writing; your AIS/26AS still shows TDS, so you can file using it |
Frequently asked questions
What is Form 130 in income tax?
Form No. 130 is the annual TDS certificate an employer gives a salaried employee or pensioner under the Income-tax Act 2025. It replaces Form 16 from Tax Year 2026-27.
Is Form 16 discontinued?
Form 16 continues for salary under the old Act (paid before 1 April 2026). For salary paid from 1 April 2026, the certificate is Form No. 130.
What is the due date for Form 130?
15 June of the financial year following the tax year. For Tax Year 2026-27, that is 15 June 2027.
Do I need to attach Form 130 to my ITR?
No. It is not attached to the return, but you should keep it for your records.
Can my employer give Form 130 in Excel or their own format?
No. It must be downloaded from TRACES; a certificate made any other way is not a valid Form 130.
There is a mistake in my Form 130. What do I do?
Ask your employer to file a revised TDS statement in Form No. 138. After it is processed, they can download and give you a corrected Form 130.
Official links
Use only these government websites. HumainOne is not connected to any of them.
- Income Tax Dept — Form No. 130 FAQsParts, due date, corrections
- Income Tax e-Filing portalView AIS / Form 26AS, file ITR
- TRACESWhere employers download Form 130
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