From the Act taking effect to your ITR deadline — and why you'll see conflicting dates elsewhere online.
Last updated 21 August 2026
The new Act and Income Tax Rules, 2026 come into force, replacing the Income Tax Act, 1961 framework and renumbering all TDS certificates.
Income earned up to this date is still certified on Form 16, issued under the old Rule 31.
Employers must issue Form 16 for the last financial year by this date — the naming hasn't changed yet for this cycle.
Income earned in this period is the first to be certified on Form 130 instead of Form 16.
Per Rule 215(1) and the official FAQ, employers and specified banks must issue Form 130 by 15 June of the year following the Tax Year in which the income was paid.
Roughly six weeks after Form 130 is due — enough time to cross-check it against your AIS/26AS before filing, if you start early.
Due date per the Income Tax Department's official Form No. 130 FAQ: issuance is required by the 15th of June of the Financial Year immediately following the Tax Year in which income was paid and tax deducted.
Several blogs and payroll explainers circulating in 2026 cite different Form 130 deadlines — 31 May, 15 June 2026, even 1 April. Some of this comes from conflating the Form 16 deadline (FY 2025–26, due 15 June 2026) with the Form 130 deadline (FY 2026–27, due 15 June 2027) — two different certificates, two different years, coincidentally the same day of the year.
Always check the underlying rule rather than trusting a single explainer, including this one — we've cited our source above.
We'll remind you when your certificate is due and when to file — no missed dates.