Download Form 130 Salary TDS Certificate: The Complete 2026 Guide
Form 16 is officially retired. From April 1, 2026, every salaried employee in India receives Form 130 — the new TDS certificate under the Income Tax Act 2025. Here is everything you need to know, including how to verify your TDS and file your ITR correctly.
What is the Form 130 (Replacing Form 16) Salary TDS Certificate?
The Form 130 ( Replacing Form 16 ) salary TDS certificate is an official tax document issued by your employer under Section 395 of the Income Tax Act 2025. It serves as legal proof that your employer deducted tax from your salary under Section 392 and deposited it with the Central Government.
For decades, salaried employees relied on Form 16 for this exact purpose. Form 130 serves the same core function but comes with a better, more detailed three-part structure that integrates directly with the government's upgraded TIN 2.0 digital tax infrastructure. It summarises your total salary, allowances, perquisites, exemptions, deductions, and net tax payable for the Tax Year.
Employers must issue this certificate to all eligible employees annually. Specified banks will also issue it to senior citizens aged 75 and above who receive both pension and interest income from the same bank.
How to Download Form 130 — Step-by-Step
You cannot download Form 130 directly from the income tax portal as an employee, and it cannot be prepared manually. The certificate must originate from TRACES after your employer completes quarterly filings. Here is the complete process from filing to issuance.
Why Was Form 130 Introduced?
The shift to Form 130 aligns with the completely overhauled Income Tax Act of 2025. The government had three clear motivations. First, the new Act replaces the confusing split between "Assessment Year" and "Financial Year" with a single "Tax Year" — and Form 16's terminology was incompatible. Second, the form integrates with TIN 2.0, the upgraded digital infrastructure, ensuring automated matching of employer filings with government deposit records. Third, by auto-generating data from quarterly employer returns, the new system dramatically reduces the manual errors that plagued Form 16.
Form 130 vs Form 16 — Full Comparison
The core purpose of both certificates is identical: to prove your employer deducted and deposited your tax. But the structure, legal framework, terminology, and coverage are all updated under the 2025 Act.
| Feature | Old Form 16 Retired | New Form 130 Active |
|---|---|---|
| Governing Law | Income Tax Act, 1961 | Income Tax Act, 2025 |
| Effective Date | Up to March 31, 2026 | From April 1, 2026 |
| Time Period Label | Financial Year / Assessment Year | Tax Year (e.g., 2026–27) |
| Document Structure | Two Parts: A and B | Three Parts: A, B, and C (with two annexures) |
| Part C Annexures | One (Part B served this role) | Annexure-I (employees) + Annexure-II (senior citizens) |
| Deduction Sections | 80C, 80D, 80G, 80E etc. | Sections 123, 124, 125, 126, 129, 133, 153 etc. |
| Senior Citizen Coverage | Not included | Specified senior citizens (75+) via specified banks |
| Tax Regime Choice | Not explicitly shown | Row A: Yes/No for opting out of Section 202(1) |
| Portal Integration | TRACES (partial) | TRACES + TIN 2.0 (full auto-generation) |
| Issuance Deadline | June 15 each year | June 15 each year (same) |
Structure of Form 130 — All Three Parts Explained
The official Gazette notification (Gazette of India, Part II — Sec. 3(i)) lays out Form 130's structure across three distinct parts. Here is what each contains.
Sample Form 130 — Specimen with Download
Below is a specimen Form 130 filled with illustrative data based on the official Gazette format. Use this to understand every field before your employer issues the real certificate.
| Quarter | Amount Paid (₹) | Tax Deducted (₹) | Tax Deposited (₹) | TIN 2.0 |
|---|---|---|---|---|
| Q1 Apr–Jun 2026 | 3,00,000 | 28,125 | 28,125 | Matched |
| Q2 Jul–Sep 2026 | 3,00,000 | 28,125 | 28,125 | Matched |
| Q3 Oct–Dec 2026 | 3,00,000 | 28,125 | 28,125 | Matched |
| Q4 Jan–Mar 2027 | 3,00,000 | 28,125 | 28,125 | Matched |
| Total | 12,00,000 | 1,12,500 | 1,12,500 |
| Row | Particulars | Amount (₹) |
|---|---|---|
| Row A | Opting out of default regime | No |
| Row 1(a) | Gross salary | 12,00,000 |
| Row 2(b) | HRA exempt | 1,20,000 |
| Row 3 | Net salary | 10,80,000 |
| Row 4(b) | Standard deduction | 75,000 |
| Row 12 | Total taxable income | 8,30,000 |
| Row 17 | Total tax payable | 1,09,980 |
| Row 21 | Net tax payable | 0 |
Who Receives Form 130?
Every salaried employee whose employer deducts TDS from their monthly pay is entitled to Form 130. This covers all employees in a taxable bracket whose employer has filed Form 138 quarterly returns.
Specified senior citizens (aged 75+) who earn both pension and interest income from the same specified bank receive Annexure-II of Part C. The specified bank handles the entire computation and TDS deposit — these taxpayers are exempt from filing a separate ITR.
If you changed jobs during the Tax Year, each employer must issue a separate Part A and Part B for the period you worked with them. For Part C (Annexure-I), the last employer may issue a consolidated computation at the employee's option, or each employer can issue a separate Part C for their respective employment period.
Alternative Sources to Verify Your Salary & TDS Details
Form 130 is your primary certificate, but the Income Tax Department maintains several other sources where your salary and TDS data also lives. These are especially useful before your certificate arrives, or when you suspect an error and need to verify independently.
| Your Goal | Best Source |
|---|---|
| Filing your ITR accurately | Form 130 Part C (Annexure-I) |
| Verifying TDS was actually deposited | Form 26AS or AIS |
| Checking all income sources | AIS (most comprehensive) |
| Real-time tax tracking | Form 168 — Tax Passbook |
| Mid-year planning | Payslip / HR portal |
| TDS mismatch notice | Form 130 + Form 26AS |
| Senior citizen case | Form 130 Annexure-II |
How Form 130 Helps in ITR Filing
When tax season arrives, Form 130 becomes your most important reference document. Part C (Annexure-I) contains the complete tax computation — gross salary, all deductions, total taxable income, and net tax payable — in one structured place.
When you log in to file your return on incometax.gov.in, the portal pre-fills your ITR using data from your employer's quarterly filings. Your role is to cross-check this pre-filled data against your Form 130, not to re-enter everything manually. If the figures match, you can proceed confidently. If there is a discrepancy, raise it with your employer first — they may need to file a revised Form 138 — then verify the correction on AIS before submitting.
You are not required to attach Form 130 when filing your return online. However, keep it safely stored for at least seven years. If the Income Tax Department ever sends a scrutiny notice, this certificate is your primary documentary proof of tax deduction and payment.
Part C Verification Checklist
When your employer issues Form 130, go through these key rows before filing your ITR. Catching an error at this stage is far simpler than correcting it post-filing.
5 Common Mistakes to Avoid
Latest Updates 2026
The Income Tax Act 2025 brings several important terminology and structural changes that affect how your Form 130 looks compared to what you were used to seeing on Form 16.
The most visible change is the renaming of deduction sections. Section 123 covers life insurance premiums, PF contributions, and notified pension schemes — broadly replacing the old 80C. Section 126 covers health insurance premiums (replacing 80D). Section 133 covers donations to charitable institutions (replacing 80G). Section 124 covers NPS contributions, and Section 125 covers the Agnipath scheme — both updated with no exact predecessor equivalent.
The unified "Tax Year" concept eliminates the perpetual confusion around Assessment Year versus Financial Year. Tax Year 2026–27 refers to income earned from April 1, 2026 to March 31, 2027, and ITR filing happens within the same calendar reference — no more one-year offset to track.
On digital compliance, the 2025 Act mandates strict electronic-only issuance. Employers cannot produce offline or manually prepared certificates. Every valid Form 130 must originate from TRACES, with each entry matched against actual TIN 2.0 challan deposits before the certificate can be generated and downloaded.
| Old Section (Form 16) | New Section (Form 130) | What It Covers |
|---|---|---|
| Section 80C | Section 123 | LIC, PPF, ELSS, EPF, home loan principal, NPS etc. |
| Section 80D | Section 126 | Health insurance premiums — self, family, parents |
| Section 80G | Section 133 | Donations to charitable institutions and funds |
| Section 80CCD(1B) | Section 124(3) | Additional NPS contribution by employee |
| Section 80CCD(2) | Section 124(1)(a) | NPS contribution by employer |
| Section 80E | Section 129 | Interest on education loan |
| Section 80TTA | Section 153 | Interest on savings account deposits |
| Section 87A | Section 156 | Tax rebate for lower income brackets |
| Section 89 | Section 157 | Relief for arrears of salary |
Essential Tax Forms & Resources
Quick access to commonly used tax forms for your ITR filing and compliance needs.