Form 130 under the Income tax Act 2025 replaces Form 16 and serves as the mandatory TDS certificate for salary, pension, and specified senior citizen interest income under section 395. Issued annually by the employer or specified bank, it provides a comprehensive record of income paid, tax deducted, and tax deposited with the government. The certificate is divided into Part A (basic details), Part B (summary of payments and TDS), and Part C with annexures detailing salary computation or pension and interest income for senior citizens. It must be generated through the TRACES portal and issued by 15th June following the relevant tax year, failing which it is not considered valid. Issuance is contingent upon filing of TDS statements, and corrections require revised filings. The form enables taxpayers to claim TDS credit and ensures transparency, standardization, and accountability in tax deduction and reporting processes.
Income Tax Department
Ministry of Finance, Government of India
FAQs on Income Tax Form 130 (Earlier Form No. 16): Salary & Pension TDS Certificate Under Section 395 of Income tax Act 2025
Certificate under section 395(4)(b) of the Income-tax Act, 2025 for tax deducted at source on salary paid to an employee under section 392(1) [other than section 392(7)] or pension or interest income of specified senior citizen u/s 393(1) [Table: Sl. No. 8(iii)]
| Name of form as per I.T. Rules, 1962 | 16 | Name of form as per Income-tax Rules, 2026. | 130 |
| Corresponding section of I.T. Act, 1961 | 203 | Corresponding section of I.T. Act, 2025 | 395(4)(b) |
| Corresponding Rule of I.T. Rules, 1962 | 31 | Corresponding Rule of I.T. Rules, 2026 | 215(1) [Table: Sl. No. 1] |
Q1. What is Form No. 130 and its utility?
Ans: Form No. 130 is a certificate for Tax Deducted at Source (TDS) issued annually by an employer to a salaried employee or a pensioner. It provides a detailed summary of the salary earned, tax deducted and deposited, and applicable deductions. It certifies and serves as proof that tax has been deducted from salary income and deposited with the Government. It also applies to interest income earned by specified senior citizens as per provisions of section 402(39) of the Income-tax Act, 2025. Such certificate enables the deductee to claim credit of TDS deducted and deposited on their behalf by the deductor.
Q2. What are the different parts of the Form No. 130?
Ans: Form No. 130 has three parts, viz. Part A, Part B and Part C.
Part A contains details of the employer / specified bank and details of the employee / specified senior citizen to whom such certificate in Form No. 130 is to be issued.
Part B contains details of summary-level reconciliation of amount paid/credited and tax deducted at source.
Part C has two annexures i.e. Annexure-I and Annexure-II:
a) Part C (Annexure-I) is applicable where tax is deducted from salary income of employees under section 392. It contains a detailed computation of taxable income like Break-up of Gross Salary, Exemptions, Deductions, Total Taxable Income, Tax Payable, Relief under section 157, TDS/TCS paid, Net Tax Payable, etc.
b) Part C (Annexure-II) applies specifically to specified senior citizens where tax is deducted under section 393(1) [Table: Sl. No. 8(iii)]. It includes Pension Income details, Interest Income under the head “Other Sources” paid by the specified bank, Deductions, Total Taxable Income, Tax Payable, Relief under section 157, Net Tax Payable, etc.
Q3. Which earlier form is replaced by Form No. 130?
Ans: Form No. 130 replaces Form 16 issued under the Income-tax Rules, 1962.
Q4. Who should issue Form No. 130?
Ans: The employer or specified bank responsible for deducting tax under sections 392 or 393(1) [Table: Sl. No. 8(iii)] respectively is required to issue TDS certificate using Form No. 130.
Q5. Is it mandatory for the deductor to issue Form No. 130?
Ans: Yes. Issuance of Form No. 130 is mandatory once tax has been deducted and deposited.
Q6. Can Deductor issue Form No. 130 to the deductees issued without having filed TDS statement?
Ans: No. Quarterly TDS statement must be filed for the certificate to be generated and issued. This form is generated as a result of processing of quarterly TDS statements in Form No. 138 and supporting annexures.
Q7. Can Form No. 130 be issued offline?
Ans: No. The employer or specified bank must mandatorily download it from the TRACES website and provide the same to the deductee after signing it digitally or manually. The certificate prepared by the employer or specified bank through any other mode/process will not be a legal or valid TDS certificate in Form No. 130.
Q8. What is the due date for issuing Form No. 130?
Ans: The due date for issuance of Form No. 130 is by the 15th June of the Financial Year immediately following the Tax Year in which the income was paid and tax was deducted.
Q9. If there is a mistake in Form No. 130, can corrections be made?
Ans: If any correction is required in Form No. 130, the employer must file a revised TDS statement in Form No. 138, within the stipulated time. Once the revised TDS statement is processed, the employer can download and issue the corrected Form No. 130 to the employee.
Q10. Is Form No. 130 required to be attached with the return of income?
Ans: No. It is not required to be attached with the return of income but must be preserved for purpose of records.
Q11. Can multiple Form No. 130 be issued for a given Tax Year?
Ans: Yes. In case a person was employed with more than one employer, then each employer is required to issue a separate certificate (Part A & B of Form No. 130) for the respective period of employment. However, Part C (Annexure-I) can be issued either by each employer or the last employer, at the option of the employee and Part C (Annexure-II) is required to be issued by Specified Bank to a Specified Senior Citizen.
Q12. Can a duplicate certificate be issued by the deductor?
Ans: Yes. Deductor can issue a duplicate certificate in Form No. 130 if the deductee has lost the original certificate. However, deductor must mention on the certificate that it is a duplicate one.
Guidance Note on Form No. 130, 131, 132, 133 (Earlier Form No. 16/16A/16B/16C/16D/16E/27D)
TDS/TCS certificates under section 395(4) of the Income-tax Act, 2025 in Form Nos. 130, 131, 132, 133
| Name of form as per I.T. Rules, 1962 | 1. 16
2. 16A 3. 16B, 16C, 16D & 16E 4. 27D |
Name of form as per I.T. Rules, 2026 | 1. 130
2. 131 3. 132 4. 133 |
| Corresponding section of I.T. Act, 1961 | 203 | Corresponding section of I.T. Act, 2025 | 395(4) |
| Corresponding Rule of I.T. Rules, 1962 | 31 / 37D | Corresponding Rule of I.T. Rules, 2026 | 215 |
Purpose:
As per section 395(4)(a) of the Income-tax Act, 2025, the deductor/collector is required to issue a certificate to the deductee or collectee, as the case may be, specifying
A. Amount of tax deducted/collected
B. Rate at which tax has been deducted/collected
C. Any other particulars, as may be prescribed.
Similarly, any employer [referred to in section 392(2)] who has deducted tax at source in respect of an employee shall issue a TDS certificate to the employee as per section 395(4)(b) of the Act.
Who Should place request to download:
Any deductor/collector/employer who has deducted/collected tax in respect of a deductee /collectee/employee, as the case maybe, is required to place a request to download the TDS/TCS certificate at TRACES website.
| Sl. No | Form Number for Certificate to be issued |
Issued against Form |
Due date of issuance |
Certificate structure | Changes made |
| 1 | Form No. 130 (earlier Form 16 as per old Income-tax Act, 1961) |
Form No. 138 (earlier Form 24Q as per the old Act) |
15th June of the Financial Year immediately following the Tax Year in which the income was paid and tax was deducted | (i) Part A: Certificate details, Details of the Employer/ Specified Bank and Employee /Specified Senior Citizen(ii) Part B: Summary of amount paid/credited and tax deducted at source thereon in respect of the employee(iii) Details of tax deducted and deposited in the central government account through challan or by book adjustment(iv) Declaration(v) Part C (Annexure-I)-Details of salary paid and any other income and tax deducted and Declaration(vi) Part C (Annexure-II)– Details of pension and interest payments and tax deducted in relation to specified senior citizen for tax deduction under section 393(1) [Table: Sl. No. 8(iii)] and Declaration |
In alignment with the Income-tax Act, 2025 |
| 2 | Form No. 131 (earlier Form 16A as per the old Act) |
Form Nos. 140 & 144 (earlier Form 26Q & 27Q as per the old Act) |
Withing 15 days from the due date of furnishing corresponding quarterly TDS statement i.e.,
1. 15th August of the Financial Year (for Q1) 2. 15th November of the Financial Year (for Q2) 3. 15th February of the Financial Year (for Q3) 4. 15th June of the Financial Year immediately following the Tax Year in which deduction is required to be made (for Q4) |
(i) Part A: Certificate
details, Details of the (ii) Part B: Summary of payment and tax deducted at source thereon in respect of the Deductee (iii) Details of tax deducted and deposited in the central government account through challan or by book adjustment (iv) Declaration |
In alignment with the Income-tax Act, 2025 |
| 3 | Form No. 132 (earlier Form 16B, 16C, 16D & 16E as per the old Act) | Form No. 141 (earlier Form 26QB, 26QC, 26QD & 26QE as per the old Act) |
Withing 15 days from the due date of furnishing the corresponding challan-cum- statement | (I) Part A: Certificate details, Particulars of the Deductor & Deductee and Nature of transaction(Ii) Part B: Summary of Transaction(s) and Details of tax deposited to the credit of the central government for which credit is to be given to the deductee(iii) Declaration |
(i) Forms 16B, 16C, 16D & 16E have been merged into single form.
(ii) On the basis of the Nature of Transaction, the relevant certificate will be generated. |
| 4
|
Form No. 133 (earlier Form 27D as per the old Act)
|
Form No. 143 (earlier Form 27EQ as per the old Act)
|
Withing 15 days from the due date of furnishing corresponding quarterly TCS statement i.e.,
1. 15th August of the Financial Year (for Q1) 2. 15th November of the Financial Year (for Q2) 3. 15th February of the Financial Year (for Q3) 4. 15th June of the Financial Year immediately following the Tax Year in which collection is required to be |
(i) Part A: Certificate details, Details of the Collector and Collectee
(ii) Part B: Summary of receipt and tax collected at source thereon in respect of the Collectee (vii) Details of tax collected and deposited in the central government account through challan or by book adjustment (viii) Declaration
|
In alignment with the Income-tax Act, 2025
|
Other Salient Features of Certificate:
1. The certificate is valid only if it is generated from the TRACES portal.
2. Such downloaded certificate carrying the signature [Digital or physical] of the deductor/collector is only valid.
3. The duplicate certificate may be downloaded at any time by the deductor/collector from the TRACES portal.
Pls send article on ‘Income Tax Form 130 replaces Form 16: Salary & Pension TDS Certificate’ in pdf format
Dear Sir, If you are a paid member you can download the same in PDF after login
i want to know that for the year 2025-26 the TDS certificate are issued via new form i.e. 130 or Form 16, before 15 june 2026