Form 130 that Replacing Form 16 – India’s New Salary TDS Certificate

How to Get Form 130 – The New TDS Certificate That Replaces Form 16 (From April 1, 2026)

Your employer will no longer issue Form 16 from Tax Year 2026–27. Starting April 1, 2026, under the Income Tax Act 2025, the government has replaced it with Form 130 — a more detailed, fully system-generated TDS certificate. In this guide, you’ll understand exactly what Form 130 is, who gets it, what it contains, and how to download it without confusion.

What Is Form 130?

Form 130 is the new annual Tax Deducted at Source (TDS) certificate for salary income, issued by your employer to you as an employee or pensioner. It replaces Form 16 under the Income Tax Act, 2025, which comes into force from April 1, 2026.

The purpose is identical to Form 16 — it is your official proof that tax has been deducted from your salary and deposited with the government. You use it to file your Income Tax Return (ITR) accurately and claim TDS credit.

The biggest operational change: Form 130 cannot be issued manually by your employer. It is generated exclusively through the TRACES portal, after the employer files quarterly TDS returns (now called Form 138). This makes the entire process automated, validated, and far less prone to errors.

When Do You Need Form 130?

You need Form 130 in these real-life situations:

• Filing your ITR — It gives you a complete salary and TDS summary so you can file your return accurately.
• Claiming TDS credit — If excess tax was deducted from your salary, Form 130 is your evidence to claim a refund.
• Loan applications, visa processing, or any income proof — It acts as a government-certified income document.
• You are a pensioner — Employers and banks also issue Form 130 for pension income on which TDS has been deducted.
• You are a senior citizen (75+) using the bank-deduction scheme — If you have authorised your specified bank to compute and deduct full tax on interest income under Section 393 of the Income Tax Act 2025, you will receive Form 130 from your bank instead of filing a return yourself.

Quick clarity on timing: Your last Form 16 will be issued in June 2026 for FY 2025–26. Your first Form 130 will be issued by June 15, 2027 for Tax Year 2026–27.

What Does Form 130 Contain?

Form 130 has three structured parts:

Part A – Basic Details

• Your name, PAN, and address
• Employer’s name, TAN, and PAN
• Assessment period (Tax Year)

Part B – Payment and TDS Details

• Summary of salary paid or credited
• Total TDS deducted and deposited quarter-wise

Part C – Detailed Tax Computation (Annexure)

Annexure I – For salaried employees:

• Gross salary breakup
• Exemptions claimed (HRA, LTA, etc.)
• Deductions under applicable sections
• Total taxable income
• Tax payable
• Relief claimed
• TDS/TCS paid
• Net tax payable

Annexure II – For specified senior citizens:

• Pension income details
• Interest income from the specified bank
• Deductions and total tax summary

Documents You Need to Verify Before Downloading Form 130

You don’t submit documents to get Form 130 — your employer does the filing. But you must have these ready to cross-check the form once you download it:

• PAN card — Verify PAN mentioned in the form matches yours exactly
• Salary slips (April to March) — Cross-check gross salary figures
• Investment proof submissions — Match deductions shown in Annexure I against what you submitted to HR
• Form 26AS / AIS (now Form 168) — Compare TDS credit shown there with what appears in Form 130
• Employer TAN — Ensure the correct deductor details are on the form

Step-by-Step Guide to Download Form 130

• Step 1: Wait for your employer to file Form 138 Form 130 is only available after your employer files the quarterly TDS return (Form 138) for all four quarters of the Tax Year and it is processed by the system. Without this, your Form 130 will not appear.
• Step 2: Go to the TRACES portal Open your browser and go to https://www.tdscpc.gov.in. This is the official TRACES (TDS Reconciliation Analysis and Correction Enabling System) portal.
• Step 3: Log in as a taxpayer/deductee Click on “Taxpayer” login. Enter your PAN, date of birth, and password. If you haven’t registered, click “Register as New User” and complete the one-time registration with your PAN.
• Step 4: Navigate to “Downloads” → “Form 16 / Form 130” Once logged in, go to the Downloads section. From Tax Year 2026–27 onwards, you will see the option for Form 130 listed here in place of Form 16.
• Step 5: Select the Tax Year Choose Tax Year 2026–27 (or the relevant year). The form will appear only if your employer has filed and processed all quarterly TDS returns.
• Step 6: Download and verify the PDF Download the digitally signed PDF. Open it and verify your PAN, salary figures, deductions, and TDS amount. Match these against your salary slips and Form 168 (previously Form 26AS) on the Income Tax portal.

Step 7: If something is wrong — inform your employer immediately Errors in Form 130 can only be corrected if your employer files a revised Form 138. Once that revised return is processed, the corrected Form 130 will be available to download again. Do not file your ITR with incorrect figures.

Offline note: There is no offline route. Form 130 is exclusively digital and must be downloaded from TRACES. No employer can hand you a printed or manually prepared Form 130.

Common Mistakes to Avoid

• Waiting until June to check — Log in to TRACES after your employer files Q4 Form 138 (due by May 31). Don’t wait until the last week of June.
• Ignoring PAN mismatch — If your employer filed TDS with a wrong PAN, TDS credit won’t show in your account. Check immediately.
• Treating Form 130 as Form 16 interchangeably for old years — Form 16 applies to FY 2025–26 and before. Form 130 applies from Tax Year 2026–27. Don’t mix them up in records.
• Filing ITR before Form 130 is available — Pre-filled ITR data will be richer with Form 130. Filing too early (before Q4 TDS is processed) can cause mismatches.
• Not verifying Form 168 (old Form 26AS) — Always cross-match TDS credit on the Income Tax portal with what Form 130 shows before filing.
• Assuming your employer will physically give you the form — They can’t. Only the TRACES portal generates it. If you are not registered on TRACES, do it now.

What Happens After Your Employer Files Form 138?

Once your employer submits and the system processes all four quarters of Form 138 (quarterly TDS return), TRACES automatically generates Form 130 and makes it available for download under your PAN. The due date for your employer to issue Form 130 is June 15 of the financial year following the Tax Year.

If there are no discrepancies between the employer’s filing and your declared income, pre-filled ITR data will be more accurate than ever — potentially speeding up refund processing. If there are gaps, you will see mismatches in Form 168, which you must resolve before submitting your ITR.

Corrections to Form 130 are only possible through a revised Form 138 filed by your employer. Once processed, the updated Form 130 replaces the old one on the portal automatically.

Download Related Forms & Resources

Download: Log in to TRACES Portal and navigate to Downloads → Form 130

Download: Form 15G | EPF Tax Declaration Form PDF

Also Read: Step-by-Step Guide to Filling Form 15G for PF Withdrawal

Related Forms You Should Know:

These are all part of the same Income Tax Act 2025 renumbering. The purpose of each form remains unchanged — only the name has changed.

Where to file your ITR: Income Tax e-Filing Portal Check TDS credit: Log in to the e-Filing portal → AIS/Form 168

Updated in line with Income Tax Act, 2025 and Income-tax Rules, 2026 | Sources: Income Tax Department, TRACES