Starting from Apr. 1, 2026, income tax filing is set to witness significant changes in India, since the Income-tax Rules, 2026, come into force. Among the major changes are the redesigned ITR forms that replace the Form 16 with a new Form 130. Also, there will be a more automated filing system that is aimed at improving accuracy and compliance.
Form 130: What Is It?
According to the Income Tax Department's official website, Form 130 is a "certificate for Tax Deducted at Source (TDS) issued annually by an employer to a salaried employee or a pensioner." It provides a detailed summary of a person's salary earned, tax deducted and deposited, and applicable deductions.
This certifies and serves as proof that tax has been deducted from salary income and deposited with the government.
It comes with a more detailed and structured format.This form will include details such as employer and employee information, salary breakup, total taxable income, deductions, tax payable, as well as TDS or TCS details. This will be generated exclusively via the TRACES portal and cannot be issued manually. It will be made available once the TDS returns are filed and processed.
Different Parts Of Form 130
It has been divided into three parts:
Part A: Contains details of the employer/specified bank and details of the employee/specified senior citizen to whom such certificate in Form 130 is to be issued.
Part B: Summary of amount paid/credited and tax deducted at source.
Part C: This has two annexures:
Annexure I: For salaried employees. It is applicable where tax is deducted from the salary income of employees under Section 392.
Annexure II: For specified senior citizens, where tax is deducted under Section 393(1).
Who Should Issue Form 130?
Employers or specified banks responsible for deducting tax under Sections 392 or 393(1) are required to issue a TDS certificate.
Notably, Form 130 cannot be issued offline. "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 Income Tax Department states.
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It added that the certificate prepared by the employer or specified bank through any other mode/process shall not be considered a legal or valid TDS certificate in Form 130.
Due Date For Issuing Form 130
The due date for issuance of Form 130 has been set as Jun. 15 of the Financial Year immediately following the tax year in which the income was paid, and tax was deducted.
Corrections In Form 130
In case of any corrections in Form 130, the employer is required to file a revised TDS statement in Form 138, within the stipulated time. Once the revised TDS statement gets processed, the employer can download and issue the corrected Form 130 to the employee.
Do You Need To Attach Form 130 With The Return Of Income Tax?
No. It is not required to be attached with the return of income tax. But it must be preserved for the purpose of records.
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Also, multiple Form 130s can be issued for a given tax year.
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