Same salary TDS certificate you've always received — reissued under the new Income Tax Act, with one extra section that does more of your ITR math for you. Here's exactly what changed.
It's your annual salary TDS certificate — proof that your employer (or, for a specified senior citizen, your bank) deducted tax from your income and deposited it with the government. It replaces Form 16, starting with income earned in FY 2026–27.
Filing for FY 2025–26 right now? You'll still get Form 16 this season. Form 130 applies from next year's filing cycle onward.
Issued under Section 395 of the Income Tax Act, 2025, read with Rule 215 of the Income Tax Rules, 2026. Generated only through the TRACES portal — never by email attachment.
The legal basis changed, and Form 130 adds a third section — Part C — that pre-fills your full salary-to-taxable-income workings. It also now covers pensioners and specified senior citizens earning FD interest, not just salaried employees.
Compare every field →Messages claiming Form 130 lets you avoid tax on income up to ₹12 lakh have been circulating widely. There's no such exemption form. Form 130 is only the renamed, restructured version of Form 16 — a TDS certificate, not a tax-saving trick.
Form 130 can't be generated until this is filed — accuracy here decides accuracy on your certificate.
It's system-generated and linked directly to those filings — issued once a year.
Using your PAN and the certificate's unique number.
You'll receive a separate Form 130 from each one — check every certificate before filing.
No. Income earned in FY 2025–26 is still certified on Form 16. Form 130 starts from FY 2026–27 income, filed next season.
Yes — once tax has been deducted and the quarterly TDS statement has been filed, issuing Form 130 is mandatory.
Yes, if tax is being deducted on your pension, or — if you're a specified senior citizen — on FD interest through an authorised bank.
Only through the official TRACES portal. Be wary of any third party offering to "generate" or email you one directly.
AKMO Filings reconciles it against your AIS and 26AS and files it correctly — no jargon, no guesswork, no chasing your employer's portal alone.