If you are a salaried employee or a pensioner, you must have heard about TDS certificates. Earlier, this was known as Form 16. Under the new Income-tax framework, it has been replaced by Form No. 130.
This TDS certificate is very important because it shows your salary, tax deducted, and tax deposited with the government. In simple words, it is your official proof that tax has already been paid on your income.
What is Form No. 130 (TDS Certificate)?
Form No. 130 is an annual TDS certificate issued by your employer (or specified bank in some cases). It clearly explains how much salary or pension you earned and how much tax was deducted from it.
This certificate plays a key role when you file your income tax return. It helps you claim the tax credit that has already been deducted on your behalf.
In simple terms, Form No. 130 answers three basic questions:
- How much income you received
- How much tax was deducted
- Whether that tax was properly deposited with the government
Because of this, it becomes one of the most important financial documents for salaried individuals.
Who Issues Form No. 130 and When?
The responsibility of issuing this certificate lies with the deductor. This can be:
- Employer (for salary income under section 392)
- Specified bank (for certain senior citizens under section 393(1))
The law makes it very clear that once tax is deducted and deposited, issuing Form No. 130 is not optional—it is mandatory.
The due date is 15th June of the next financial year.
So, if tax is deducted during a financial year, you should receive this certificate by mid-June of the following year.
What Details Are Included in Form No. 130?
Form No. 130 is not just a simple summary. It is divided into multiple parts to give a complete picture of your income and tax.
The form has three main parts:
- Part A: Contains basic details like employer/bank information and employee/senior citizen details.
- Part B: Shows a summary of income paid and tax deducted.
- Part C: This is the most detailed section and includes two annexures:
- Annexure I (for salary income)
- Annexure II (for specified senior citizens)
After understanding these parts, you can clearly see how your tax has been calculated and deducted.
What is Included in Part C (Annexures)?
Part C gives a deeper understanding of your tax calculation. This is where most people actually understand their taxable income.
Annexure I (For Employees – Salary Income)
This section includes a full breakdown of your salary and tax calculation:
- Gross Salary details
- Exemptions (like HRA, etc.)
- Deductions (like 80C, 80D, etc.)
- Total Taxable Income
- Tax Payable
- Relief under section 157
- TDS/TCS already paid
- Net Tax Payable
This helps you understand exactly how your final tax was calculated step-by-step.
Annexure II (For Specified Senior Citizens)
This applies only to certain senior citizens where tax is deducted by banks.
It includes:
- Pension income
- Interest income under “Other Sources”
- Deductions
- Total Taxable Income
- Tax Payable
- Relief under section 157
- Net Tax Payable
This ensures that senior citizens also get a clear picture of their income and tax.
Is It Mandatory to Issue Form No. 130?
Yes, it is completely mandatory.
Once tax is deducted and deposited, the employer or bank must issue this certificate. There is no exception to this rule.
This ensures transparency and helps you verify whether your tax has actually been paid to the government.
Can Form No. 130 Be Issued Without Filing TDS Return?
No, it cannot be issued directly.
Before generating Form No. 130, the deductor must first file a quarterly TDS statement.
- The statement is filed in Form No. 138
- Only after processing this statement, Form No. 130 is generated
This means the certificate is not manually created—it is system-generated based on official filings.
Can Form No. 130 Be Issued Offline?
No, offline issuance is not allowed.
The employer or bank must:
- Download it from the TRACES portal
- Provide it to you after signing (digitally or manually)
Any certificate created outside this system is not considered valid.
This rule ensures authenticity and prevents fake or incorrect certificates.
What If There Is a Mistake in Form No. 130?
Mistakes can happen, but they cannot be corrected directly on the certificate.
Instead, the employer must:
- File a revised TDS statement (Form No. 138)
- Wait for it to be processed
- Download and issue a corrected Form No. 130
So, correction is possible, but it follows a proper process.
Do You Need to Attach Form No. 130 with ITR?
No, you do not need to attach it with your income tax return.
However, you should always keep it safely because:
- It is proof of tax paid
- It may be required for verification later
Think of it as an important financial record, not a document to upload.
Can You Get Multiple Form No. 130 in One Year?
Yes, this is possible if you worked with multiple employers.
In such cases:
- Each employer will issue separate Part A and Part B
- Part C (Annexure I) can be issued by either:
- Each employer, or
- The last employer (based on your choice)
For senior citizens Annexure II is issued by the specified bank
This ensures that all your income sources are properly covered.
Can a Duplicate Form No. 130 Be Issued?
Yes, if you lose your original certificate, you can request a duplicate.
The employer can issue it again, but it must clearly mention that it is a “Duplicate” copy
This maintains proper documentation and avoids misuse.
What Changed from Form 16 to Form No. 130?
The concept remains the same, but the form name and legal framework have changed.
Here is a simple comparison:
- Old Form: Form 16 (Income-tax Rules, 1962)
- New Form: Form No. 130 (Income-tax Rules, 2026)
- Earlier Section: 203 (Income-tax Act, 1961)
- New Section: 395(4)(b) (Income-tax Act, 2025)
- Earlier Rule: Rule 31
- New Rule: Rule 215(1)
So, while the name and law references have changed, the purpose remains the same—proof of TDS on salary.
Conclusion
Form No. 130 is a very important document for every salaried person and eligible senior citizen. It gives you complete clarity about your income and the tax deducted on it.
Even though you do not need to attach it while filing your return, it plays a key role in verifying your tax credit and avoiding mistakes. Understanding this form properly helps you stay confident about your taxes and ensures that everything is correctly reported.
Frequently Asked Questions (FAQs) on Form No. 130 under the Income-tax Act, 2025
Form No. 130 has been introduced under the Income-tax Act, 2025 as a replacement for the existing Form 16. It serves as a TDS certificate issued to salaried employees, pensioners, and specified senior citizens, providing details of income, tax deducted, and related information.
The following FAQs address common queries regarding its applicability, issuance, structure, and usage.
Which form replaces Form 16 under the Income-tax Act, 2025?
Form No. 130 replaces Form 16 issued under the Income-tax Rules, 1962.
Form No. 130 is a certificate for Tax Deducted at Source (TDS) issued annually by an employer to a salaried employee or a pensioner.
What details are included in Form No. 130?
It provides a detailed summary of the salary earned, tax deducted and deposited, and applicable deductions.
What is the purpose of Form No. 130?
It certifies and serves as proof that tax has been deducted from salary income and deposited with the Government.
Does Form No. 130 apply to senior citizens?
Yes, it also applies to interest income earned by specified senior citizens as per provisions of section 402(39) of the Income-tax Act, 2025.
How does Form No. 130 help taxpayers?
Such certificate enables the deductee to claim credit of TDS deducted and deposited on their behalf by the deductor.
Who should issue Form No. 130?
The employer or specified bank responsible for deducting tax under sections 392 or 393(1) [Table: Sl. No. 8(iii)] respectively is required to issue TDS certificate using Form No. 130.
Is it mandatory for the deductor to issue Form No. 130?
Yes. Issuance of Form No. 130 is mandatory once tax has been deducted and deposited.
What are the parts of Form No. 130?
Form No. 130 has three parts, viz. Part A, Part B and Part C.
Part A contains details of the employer / specified bank and details of the employee / specified senior citizen to whom such certificate in Form No. 130 is to be issued.
Part B contains details of summary-level reconciliation of amount paid/credited and tax deducted at source.
Part C (Annexure-I) is applicable where tax is deducted from salary income of employees under section 392. It contains a detailed computation of taxable income like Break-up of Gross Salary, Exemptions, Deductions, Total Taxable Income, Tax Payable, Relief under section 157, TDS/TCS paid, Net Tax Payable, etc.
Part C (Annexure-II) applies specifically to specified senior citizens where tax is deducted under section 393(1) [Table: Sl. No. 8(iii)]. It includes Pension Income details, Interest Income under the head “Other Sources” paid by the specified bank, Deductions, Total Taxable Income, Tax Payable, Relief under section 157, Net Tax Payable, etc.
Can Form No. 130 be issued without filing a TDS statement?
No. Quarterly TDS statement must be filed for the certificate to be generated and issued. This form is generated as a result of processing of quarterly TDS statements in Form No. 138 and supporting annexures.
Can Form No. 130 be issued offline?
No. The employer or specified bank must mandatorily download it from the TRACES website and provide the same to the deductee after signing it digitally or manually.
The certificate prepared by the employer or specified bank through any other mode/process will not be a legal or valid TDS certificate in Form No. 130.
What is the due date for issuing Form No. 130?
The due date for issuance of Form No. 130 is by the 15th June of the Financial Year immediately following the Tax Year in which the income was paid and tax was deducted.
Can corrections be made in Form No. 130?
If any correction is required in Form No. 130, the employer must file a revised TDS statement in Form No. 138, within the stipulated time. Once the revised TDS statement is processed, the employer can download and issue the corrected Form No. 130 to the employee.
Is Form No. 130 required to be attached with the return of income?
No. It is not required to be attached with the return of income but must be preserved for purpose of records.
Can multiple Form No. 130 be issued for a given Tax Year?
Yes. In case a person was employed with more than one employer, then each employer is required to issue a separate certificate (Part A & B of Form No. 130) for the respective period of employment.
However, Part C (Annexure-I) can be issued either by each employer or the last employer, at the option of the employee and Part C (Annexure-II) is required to be issued by Specified Bank to a Specified Senior Citizen.
Can a duplicate Form No. 130 be issued?
Yes. Deductor can issue a duplicate certificate in Form No. 130 if the deductee has lost the original certificate. However, deductor must mention on the certificate that it is a duplicate one.
