Form 16 Is Now Form No. 130 – The New TDS Certificate on Salary Explained
- Form 16 (salary TDS certificate) becomes Form No. 130 – issued under section 395 for tax deducted on salary under section 392.
- Rule 215: the employer must furnish it by 15 June of the financial year following the tax year in which the salary was paid.
- With more than one employer in a year, each issues Parts A and B for its period; Part C can be issued by each or by the last employer.
- Form 16A is now Form 131; Form 12BB is now Form 124.
Every salaried employee knows Form 16, the certificate that shows how much tax the employer deducted and deposited. Under the Income-tax Act, 2025 and the Income-tax Rules, 2026 the same certificate is Form No. 130.
What Form No. 130 is
Its title is "Certificate under section 395 for tax deducted at source on salary paid to an employee under section 392 or pension or interest income of specified senior citizen under section 393(1)". Section 395(4) requires every person deducting tax to give the deductee a certificate stating the amount of tax deducted, the rate and other prescribed particulars.
Who issues it and when – Rule 215
- Under Rule 215, the certificate is furnished after generating and downloading it from the web portal specified by the Director General of Income-tax (Systems).
- For tax deducted on salary under section 392 (other than 392(7)) the due date is 15 June of the financial year immediately following the tax year in which the income was paid and tax deducted. For Tax Year 2026-27 that is 15 June 2027.
- If you worked for more than one employer in the year, each employer issues Parts A and B of Form 130 for the period you were with it. Part C may be issued by each employer, or by the last employer, at your option.
What you will see in it
- Employer's name, address, PAN and TAN; your name, address and PAN; the tax year and the period with the employer.
- Part B – a summary by quarter of the amount paid or credited, the tax deducted and the tax deposited, with the receipt numbers of the quarterly TDS statements filed under section 397(3)(b).
- Details of tax deposited through book adjustment (the form refers to Form No. 137 and the DDO serial number – this is how Government offices deposit tax) and tax deposited through challan (CIN, BSR code, date and challan serial number).
Related forms for employees
| Form | Purpose | Old name |
|---|---|---|
| Form No. 124 | Statement of your claims (house rent allowance, leave travel, interest on borrowing, etc.) given to the employer so tax can be deducted correctly – section 392(5)(b) | Form 12BB |
| Form No. 122 | Details of salary from other employers and other income, given to the employer under section 392(4)(a) | — |
| Form No. 131 | TDS certificate for deductions other than salary (for example on interest or professional fees) | Form 16A |
| Form No. 39 | Claim for relief where salary is paid in arrears or in advance (section 157) | Form 10E |
How to use it
- Collect Form 130 from your employer (DDO) after 15 June.
- Check your PAN, the period, and that the tax deducted matches your salary records.
- Use it while filing your return under section 263 to claim credit for the tax deducted.
Government employees can also prepare their monthly income sheet and Form 130 details in our AP and Telangana calculators.
Still have a question? Ask TAXBADI – get an answer from the Act, Rules and forms, with the exact sections cited.
More guides
- Arrears of Salary – Relief under Section 157, Rule 73 and Form No. 39 (Old 89(1))
- Capital Gains Tax Rates 2026-27 – Shares, Mutual Funds and Property under the New Act
- Clubbing of Income – Section 99: When Spouse or Minor Child Income Is Added to Yours
- Filing Income Tax Return Late – Fee under Section 428 and Interest under Sections 423 to 425
This guide is for general information and is not tax advice. Tax figures are before health and education cess unless stated. The law and the official notifications are the final authority – see our Disclaimer. Found a mistake? Tell us.