Your employer used to give you a "Form 16" every year. From April 2026, that document has a new name and a new structure. Samajh lo, it's the same concept — but upgraded.
Form 130 is the new TDS certificate for salary income. It replaced Form 16 from April 1, 2026, under the Income-tax Act, 2025. Your employer will give you Form 130 instead of Form 16. It now has 3 parts (A, B, C) instead of the old 2-part structure. Everything else — its purpose, how you use it for ITR filing — remains the same.
Here's the backstory. India got a completely new Income-tax Act in 2025, replacing the old 1961 Act. With the new law came new form numbers. Simple hai — the old Act said "Form 16", the new Act says "Form 130."
But it's not just a name change. The government also improved the structure to make reconciliation easier. Think of it like this: same khana, better packaging. 😄
| Feature | Old: Form 16 | New: Form 130 |
|---|---|---|
| Law | Income-tax Act, 1961 | Income-tax Act, 2025 |
| Applicable From | Until March 31, 2026 | April 1, 2026 onwards |
| Structure | 2 Parts (A + B) | 3 Parts (A + B + C) |
| Part A | Employer & employee details + TDS quarterly summary | Employer & employee details |
| Part B | Detailed salary break-up, deductions, tax computation | Summary reconciliation of salary paid vs TDS deducted |
| Part C | ❌ Did not exist | ✓ Detailed annexures — salary break-up, exemptions, deductions, final tax |
| Generated Via | TRACES (after Form 24Q filed) | TRACES (after Form 138 filed) |
| Issued By | Employer | Employer |
| Deadline | June 15 | June 15 |
| Verify Against | Form 26AS | Form 168 (AIS) |
This part has basic identification details:
Think of it as the "cover page" of your TDS certificate.
This is a quick overview — samajh lo, the "at a glance" section:
This is where the real action is. Part C contains detailed annexures:
In the old Form 16, all of this was crammed into Part B. Now it gets its own dedicated section. Cleaner, easier to read.
Let's say Rahul earns ₹10 lakh salary and his employer deducts TDS every month. Here's what his Form 130 would look like:
| Detail | Amount |
|---|---|
| Gross Salary (Part B) | ₹10,00,000 |
| Standard Deduction (Part C) | − ₹75,000 |
| Taxable Income (Part C) | ₹9,25,000 |
| Tax on ₹0–₹4L (0%) | ₹0 |
| Tax on ₹4L–₹8L (5%) | ₹20,000 |
| Tax on ₹8L–₹9.25L (10%) | ₹12,500 |
| Total Tax | ₹32,500 |
| Cess (4%) | ₹1,300 |
| Total TDS Deducted (Part B) | ₹33,800 |
Rahul checks this against his Form 168 (AIS) on the Income Tax portal. Both show ₹33,800 TDS. Perfect match! Now he can file his ITR confidently.
Form 130 = TDS certificate from your employer. Form 168 = Your complete tax statement on the Income Tax portal (replaces old Form 26AS). They should match, but they come from different places.
Your employer must give Form 130 by June 15. If you haven't received it by then, send a written request to HR. You need it for ITR filing which typically has a July 31 deadline.
Don't wait for Form 130 at year-end. Check your Form 168 on the Income Tax portal every quarter. If your employer filed Form 138 correctly, your TDS credit should show up within 2-3 weeks of each quarter.
Our calculator is updated for the Income-tax Act, 2025. Enter your salary and see your exact tax — the same number that should appear in your Form 130.
Calculate My Tax Free →Form 130 is part of a connected system. Understand the full picture: