Forms › Salaries, TDS Certificates & Returns › Form 131

Form 131 — Certificate for TDS other than Salary

✓ Corroborated with CBDT / incometax.gov.in O · Salaries, TDS Certificates & Returns
Replaces old Form 16A. Under the Income-tax Act, 2025, this compliance now uses Form 131.
New form numberForm 131
Old form number16A
Act 2025 reference395
CategoryO · Salaries, TDS Certificates & Returns
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 131?

Form 131 is the new “Form 16A”. It is the TDS certificate for payments other than salary — for example interest, professional fees, commission or rent.

What changed

📘 Where this is written in the Act: Form 131 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 16A?

Under the Income-tax Act, 2025, old Form 16A is replaced by Form 131 — Certificate for TDS other than Salary. It applies to Tax Year 2026-27 onwards.

From when does Form 131 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.

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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.