Form 130: Salary TDS Certificate, PDF Download, Format & Complete Guide
Form 130 is the salary TDS certificate issued under the Income Tax Act 2025. It replaces Form 16 from Tax Year 2026–27 onward. Your employer issues it after deducting tax from your salary and depositing that tax with the government.
The purpose has not changed from Form 16. What has changed is the structure, the legal basis, and the way the certificate is generated.
Key Facts: Form 130 at a Glance
| Item | Detail |
|---|---|
| What it is | Salary TDS certificate under the Income Tax Act 2025 |
| Replaces | Form 16 (from Tax Year 2026–27 onward) |
| Legal basis | Section 395(4)(b), Income Tax Act 2025 |
| Issued by | Your employer, or a specified bank for eligible senior citizens |
| Received by | Salaried employees with TDS deducted; specified senior citizens aged 75+ |
| Structure | Three parts — Part A, Part B, Part C |
| Generated on | TRACES portal only (no offline version) |
| Due date | June 15 of the year following the Tax Year |
| First Form 130 due | June 15, 2027 (for Tax Year 2026–27) |
| Related forms | Form 138 (TDS return), Form 168 (tax passbook), Form 26AS, AIS |
What Is Form 130?
Form 130 is the official salary TDS certificate under the Income Tax Act 2025. Your employer issues it under Section 395(4)(b) after deducting tax from your salary under Section 392 and depositing that tax with the Central Government.
The certificate does three things:
- It proves that tax was deducted from your income and paid to the government.
- It summarizes your salary, allowances, perquisites, exemptions, and deductions for the Tax Year.
- It states your net tax payable after all credits.
Form 130 also covers specified senior citizens. Where a bank deducts tax on the pension and interest income of a senior citizen aged 75 or above under Section 393(1), the bank issues Form 130 for that income.
Importantly, Form 130 cannot be prepared manually. It must be generated through the TRACES portal after quarterly filings are processed. A certificate produced by any other method is not a valid Form 130.
Is Form 130 the New Form 16?
Yes. Form 130 replaces Form 16 from Tax Year 2026–27.
The core function is identical. Both certify that your employer deducted tax from your salary and deposited it with the government. The legal framework and structure are what changed.
- Form 16 was issued under Section 203 of the Income Tax Act 1961.
- Form 130 is issued under Section 395(4)(b) of the Income Tax Act 2025.
This does not mean Form 16 is invalid for earlier years. Form 16 remains the correct certificate for FY 2025–26 and must be issued by June 15, 2026. Form 130 applies only to salary income earned from April 1, 2026 onward.
It would therefore be inaccurate to describe Form 130 as an entirely new document. It is a restructured, fully digital successor to Form 16, with an added third part for detailed salary computation.
Who Issues Form 130?
Form 130 is issued by your employer, or by a specified bank in certain senior citizen cases.
- Employer. Any employer who deducts TDS from an employee's salary under Section 392 must issue Form 130 annually.
- Specified bank. Where a senior citizen aged 75 or above opts in under Section 393(1), the bank computes the tax and issues Form 130 with Annexure-II.
You cannot download Form 130 yourself from the income tax portal. The employer or specified bank generates it on TRACES and issues the signed certificate to you.
Who Receives Form 130?
Form 130 is issued to salaried employees and to specified senior citizens.
- Salaried employees. Any employee whose employer deducts TDS and files quarterly returns receives Form 130.
- Specified senior citizens. Senior citizens aged 75 or above who receive both pension and interest income from the same specified bank receive Form 130 with Annexure-II. In these cases, the bank handles the computation, and the eligible senior citizen is exempt from filing a separate ITR.
If you changed jobs during the Tax Year, each employer issues a separate certificate for its period of employment. For the detailed computation in Part C (Annexure-I), the last employer may issue a consolidated version at your option, or each employer may issue its own.
What Does Form 130 Include? Parts A, B and C
Form 130 has three parts. Form 16 had only two, so Part C is the main addition.
| Part | Contains | Purpose |
|---|---|---|
| Part A | Certificate number, Tax Year, employer details (name, address, PAN, TAN), employee details (name, address, PAN), period of employment | Identification |
| Part B | Quarter-wise summary of salary paid and tax deducted, split into book adjustment and challan sub-tables, matched against TIN 2.0 | TDS summary |
| Part C | Detailed computation across two annexures — Annexure-I and Annexure-II | Tax computation |
What is in Part A?
Part A is the cover page. It records the certificate number, the Tax Year, the full details of both employer and employee, and the exact period of employment.
What is in Part B?
Part B provides a quarter-by-quarter breakdown of salary paid and tax deducted. It contains two sub-tables:
- Book adjustment — used by government deductors who pay tax without a challan.
- Challan payments — used by non-government employers, showing the BSR code, deposit date, and challan serial number.
Every entry is matched against TIN 2.0 records before the certificate can be generated.
What is in Part C?
Part C is the new section and contains two annexures:
- Annexure-I applies to salaried employees. It works through gross salary, exempt allowances, standard deduction, Chapter VIII deductions, tax payable, rebate, and net tax payable. It also records whether you are opting out of the default new tax regime.
- Annexure-II applies to specified senior citizens. It covers pension income, interest income, deductions, and net tax payable, all computed by the specified bank.
How to Download Form 130 PDF
You cannot download Form 130 directly from the income tax portal as an employee. The certificate originates from TRACES after your employer completes quarterly filings. The process runs in six steps.
- Employer files the quarterly TDS return (Form 138). After each quarter, your employer reports salary payments and TDS deductions.
- TRACES validates the data against TIN 2.0. The system checks each entry against challan deposits and marks it matched or unmatched.
- TRACES auto-generates Form 130. Once all four quarters are filed and matched, the certificate is generated with pre-filled data.
- The employer downloads it from TRACES. The authorized signatory logs in to traces.gov.in and downloads Form 130 for each employee.
- The employer signs and issues it to you. You receive the signed certificate by email or through your HR portal by June 15.
- You verify the data and file your ITR. Cross-check Form 130 against your other tax records before filing.
The sample PDF below shows the format. Your issued certificate follows the same layout with your own figures.
Download a Sample Form 130 PDF
A sample Form 130 helps you understand each field before your employer issues the real certificate. The specimen shows Part A, Part B, and Part C filled with illustrative data.
This specimen is for reference only. It uses illustrative numbers and is not a valid tax document. Your actual Form 130 is generated by TRACES after your employer files Form 138. A manually prepared or spreadsheet-generated certificate is not valid under the Income Tax Act 2025.
Form 130 vs Form 16: Key Differences
Form 130 and Form 16 share a purpose but differ in law, structure, and terminology.
| Feature | Form 16 | Form 130 |
|---|---|---|
| Governing law | Income Tax Act 1961 | Income Tax Act 2025 |
| Legal section | Section 203 | Section 395(4)(b) |
| Applicable period | Up to FY 2025–26 | Tax Year 2026–27 onward |
| Year terminology | Financial Year / Assessment Year | Tax Year |
| Structure | Two parts (A and B) | Three parts (A, B and C) |
| Detailed salary computation | Part B (basic) | Part C, Annexure-I |
| Senior citizen coverage | Separate form required | Part C, Annexure-II |
| Quarterly TDS return | Form 24Q | Form 138 |
| Tax credit statement | Form 26AS | Form 168 |
| Generation | TRACES (Part A) | TRACES only, no offline version |
| Issuance deadline | June 15 | June 15 |
Form Mapping: Old Forms vs New Forms Under the Income Tax Act 2025
The Income Tax Act 2025 renumbered several TDS and tax credit forms. The table below maps the common ones.
| Old Form (Act 1961) | New Form (Act 2025) | Purpose |
|---|---|---|
| Form 16 | Form 130 | Salary TDS certificate |
| Form 16A | Form 131 | Non-salary TDS certificate |
| Form 27D | Form 133 | TCS certificate |
| Form 24Q | Form 138 | Quarterly TDS return (salary) |
| Form 26AS | Form 168 | Annual tax credit statement / tax passbook |
What Is the Form 130 Due Date?
Employers must issue Form 130 by June 15 of the year following the Tax Year.
- For Tax Year 2026–27 (April 1, 2026 to March 31, 2027), the deadline is June 15, 2027.
- Late issuance attracts a penalty under Section 272A.
The certificate depends on quarterly filings. If your employer delays filing Form 138, the delay carries through to your Form 130. Form 130 can only be generated after the fourth-quarter return is processed on TRACES.
How Does Form 130 Help in ITR Filing?
Form 130 is your primary reference document at filing time. Part C (Annexure-I) contains the full computation — gross salary, deductions, taxable income, and net tax payable — in one structured place.
- When you log in to file, the portal pre-fills your ITR using your employer's quarterly filings.
- Your task is to check this pre-filled data against Form 130, not to re-enter it.
- If the figures match, you can proceed.
- If they do not match, raise the discrepancy with your employer, who may need to file a revised Form 138.
You are not required to attach Form 130 to your return. You should, however, keep it for at least seven years. If the Income Tax Department issues a scrutiny notice, this certificate is your primary proof of tax deduction and payment.
How to Verify Form 130 With AIS and Form 26AS
Verify Form 130 before you file. Cross-checking prevents a mismatch between what your employer reported and what the government recorded.
Three sources help you confirm the figures:
- Annual Information Statement (AIS) — shows salary credited and TDS deducted quarter-wise, drawn from your PAN records.
- Form 26AS — your tax credit statement, showing all TDS deducted against your PAN by any deductor.
- Form 168 (tax passbook) — a real-time ledger of taxes deposited against your PAN under the 2025 Act, updated after each quarterly filing.
Compare the salary and TDS figures in Form 130 against these records line by line. If the TDS in Form 130 does not match the credit in Form 26AS or Form 168, notify your employer before filing. A mismatch may mean the tax was not deposited correctly against your PAN.
Can You File ITR Without Form 130?
Yes. You can file your ITR without Form 130.
You can use these documents instead:
- Payslips, to calculate total salary income
- Form 26AS, to verify TDS deducted
- AIS, for tax-related transactions
- Form 168, for taxes deposited against your PAN
- Bank statements and investment proofs
Form 130 is not mandatory for filing. It does, however, make the process more accurate because it consolidates your salary, exemptions, deductions, and TDS details in one document.
Frequently Asked Questions About Form 130
What is Form 130?
Form 130 is the salary TDS certificate under the Income Tax Act 2025. Your employer issues it to certify that tax was deducted from your salary and deposited with the government.
Is Form 130 the new Form 16?
Yes. Form 130 replaces Form 16 from Tax Year 2026–27. Form 16 remains valid for FY 2025–26 and earlier.
Who issues Form 130?
Your employer issues it. For specified senior citizens aged 75 and above, the specified bank issues it.
Who receives Form 130?
Salaried employees whose employer deducts TDS receive it. Specified senior citizens with pension and interest income from the same bank also receive it.
Can employees download Form 130 directly?
No. The certificate is generated on TRACES by your employer and issued to you. You cannot download it yourself from the income tax portal.
How do I download the Form 130 PDF?
Your employer downloads it from TRACES after filing Form 138 and issues the signed certificate to you. A sample specimen PDF is available on this page for reference.
What is the due date for Form 130?
Employers must issue Form 130 by June 15 of the year following the Tax Year. For Tax Year 2026–27, the deadline is June 15, 2027.
What is included in Form 130 Parts A, B and C?
Part A holds identification details. Part B holds the quarter-wise TDS summary. Part C holds the detailed salary or pension computation across two annexures.
Can I file ITR without Form 130?
Yes. You can file using payslips, Form 26AS, AIS, and Form 168. Form 130 makes the process more accurate because it consolidates your salary and TDS details in one place.
How do I verify Form 130 with AIS and Form 26AS?
Compare the salary and TDS figures in Form 130 against AIS, Form 26AS, and Form 168 line by line. Raise any mismatch with your employer before filing.
What if I changed jobs during the Tax Year?
Each employer issues a separate Form 130 for the period you worked with them. You use all certificates together when filing your ITR.
Is a manually prepared Form 130 valid?
No. Only a Form 130 generated from TRACES and signed by the deductor is valid. A manually typed or spreadsheet-generated certificate is not accepted under the Income Tax Act 2025.
Download a Sample Form 130 PDF
A sample Form 130 helps you understand each field before your employer issues the real certificate. The specimen shows Part A, Part B, and Part C filled with illustrative data.
This specimen is for reference only. It uses illustrative numbers and is not a valid tax document. Your actual Form 130 is generated by TRACES after your employer files Form 138. A manually prepared or spreadsheet-generated certificate is not valid under the Income Tax Act 2025.
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CA Sagar Batra
ICAI Registered Chartered Accountant · 10+ Years of Professional Experience · 12,000+ Tax Filings
Chartered Accountant with experience in taxation, compliance and business advisory. His work covers Income Tax, GST, TDS, tax notices, business compliance and financial documentation for individuals and businesses across India.