Forms › Salaries, TDS Certificates & Returns › Form 132

Form 132 — Certificates for TDS (property, rent, contractor, VDA)

Compiled — pending CBDT Appendix III cross-check O · Salaries, TDS Certificates & Returns

Replaces old Form 16B / 16C / 16D / 16E. Under the Income-tax Act, 2025, this compliance now uses Form 132.

New form numberForm 132

Old form number16B / 16C / 16D / 16E

Act 2025 reference395

CategoryO · Salaries, TDS Certificates & Returns

Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 132?

Form 132 consolidates the property/rent/contractor/VDA TDS certificates. The old separate certificates 16B, 16C, 16D and 16E now issue as a single Form 132.

What changed

Old 16B / 16C / 16D / 16E → one new Form 132.
Covers TDS certificates for property purchase, rent, certain contractor payments and virtual digital assets.

📘 Where this is written in the Act: Form 132 is governed under Section 395 of the Income-tax Act, 2025.

📖 Read Section 395 explained 🔎 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 16B / 16C / 16D / 16E?

Under the Income-tax Act, 2025, old Form 16B / 16C / 16D / 16E is replaced by Form 132 — Certificates for TDS (property, rent, contractor, VDA). It applies to Tax Year 2026-27 onwards.

From when does Form 132 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.

Need help with Form 132?

Our CA-led team handles it end-to-end — Certificates for TDS (property, rent, contractor, VDA).

✅ TDS / TCS filing & certificates →💬 Ask our CA

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.

Form 132 — Certificates for TDS (property, rent, contractor, VDA)

What is Form 132?

What changed

Transitional rule — which form applies?

Frequently asked questions

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