Forms › Salaries, TDS Certificates & Returns › Form 130

Form 130 — Certificate for TDS on Salary / Pension (the 'Form 16' equivalent)

✓ Corroborated with CBDT / incometax.gov.in O · Salaries, TDS Certificates & Returns
Replaces old Form 16. Under the Income-tax Act, 2025, this compliance now uses Form 130.
New form numberForm 130
Old form number16
Act 2025 reference395
CategoryO · Salaries, TDS Certificates & Returns
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 130?

Form 130 is the new “Form 16”. It is the certificate your employer issues for tax deducted at source (TDS) on your salary or pension. The certificate itself is unchanged in purpose — only the number has changed under the Income-tax Act, 2025.

What changed

Who gets it / when

Every salaried employee whose employer deducts TDS receives Form 130 after the year-end, to use while filing the income-tax return.

📘 Where this is written in the Act: Form 130 is governed under Section 395 of the Income-tax Act, 2025.
🔎 Verify in the official Act (PDF)

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 16?

Under the Income-tax Act, 2025, old Form 16 is replaced by Form 130 — Certificate for TDS on Salary / Pension (the 'Form 16' equivalent). It applies to Tax Year 2026-27 onwards.

From when does Form 130 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Related forms in this category

Form 122 (was 12B / 12BAA)
Details of income for deduction from Salaries
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Statement of claims by employee for deduction of tax
Form 125 (was 12BBA)
Declaration by specified senior citizen for TDS
Form 126 (was 15C / 15D)
Application for certificate for receipt of sums without TDS
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Not sure which form applies to your case?

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This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.