--- title: "Form 130 (Earlier Form 16): Parts and Due Date | LekhaHR" description: "Form 130, earlier Form 16: the salary TDS certificate under the Income-tax Act 2025, its three parts, the 15 June due date, and its link to Form 138." canonical: https://lekhahr.in/guides/form-130/ last_updated: 2026-10-06 --- > Design preview · sample data. Product previews and filled examples on this page use one sample company, Paiteq Technologies, and its people. They are not a LekhaHR customer, a testimonial or usage figures. Form 130 (earlier Form 16) · guide · updated 6 Oct 2026, [checked by the LekhaHR team](https://lekhahr.in/editorial-policy/) # Form 130 is the new Form 16, due by 15 June after the tax year. Form 16 (now Form 130) certifies the salary paid and the tax deducted from it for one tax year. The employer downloads it from TRACES once the year's Form 138 (earlier Form 24Q) statements are processed, signs it and gives it to each employee whose salary had tax deducted. For tax year 2026-27 that is by 15 Jun 2027. The three parts The 2026-27 calendar Key facts - Form 130 (earlier Form 16) is the yearly certificate of tax deducted from salary, under the Income-tax Act, 2025, in force since 1 Apr 2026. - For salary paid in tax year 2026-27, the employer issues it by 15 Jun 2027: 15 June of the year after the tax year. - It is generated from the employer's quarterly Form 138 (earlier Form 24Q) statements and must be downloaded from TRACES; it cannot be issued before those statements are filed. - The Q4 Form 138 statement for 2026-27 is due 31 May 2027 and carries each employee's salary and deductions for the whole year. - Employees still ask for it every June: for the return, and also for a home loan, a visa file or a new employer's background check. because the certificate is only as right as the four quarterly statements behind it. ### One tax year, start to certificate tax year 2026-27 - **Salary and monthly TDS**: Apr 2026 to Mar 2027 - **Q2 Form 138 statement**: 31 Oct 2026 - **Q4 statement, with the year's salaries**: 31 May 2027 - **Form 130 issued by**: 15 Jun 2027 because TRACES builds the certificate from the statements, so a late or wrong Q4 statement delays every employee's Form 130. Income Tax Department, Form No. 130 FAQs (Q1, Q2, Q4 to Q12), under section 395 of the Income-tax Act, 2025 · [reviewed 6 Oct 2026](https://lekhahr.in/editorial-policy/) No. 01 The three parts ## What is in Part A, Part B and Part C of Form 130? Part A names the employer and the employee. Part B reconciles what was paid with the tax deducted. Part C, Annexure-I, works out the year's tax on the salary. Form 16 had two parts, with the salary working in Part B. Form 130 has three, with the salary working in Part C, Annexure-I, so "Part B" in an older guide is a different page. - **01Part A**: who and which TAN because it carries the employer's details (name, TAN, PAN, address) and the employee's (name, PAN). An employee who changed jobs gets a Part A from each employer. - **02Part B**: paid vs deducted because it is the summary reconciliation of amounts paid or credited and tax deducted at source. These are the figures the employee checks against Form 168 (earlier Form 26AS). - **03Part C, Annexure-I**: the salary working because it sets out gross salary, exemptions, deductions, taxable income, tax payable, relief, tax deducted and net tax payable. It is the page the employee copies into the return. Annexure-II is for pension and interest certificates issued by banks to senior citizens, not for salaries. Income Tax Department, Form No. 130 FAQs, Q2 · [reviewed 6 Oct 2026](https://lekhahr.in/editorial-policy/) No. 02 The calendar ## When is Form 130 due, and what has to happen first? 15 June of the year after the tax year: 15 Jun 2027 for 2026-27. Before that, four quarterly Form 138 (earlier Form 24Q) statements have to be filed and processed, the last of them by 31 May 2027. At this guide's review the next one due was Q2, on 31 Oct 2026. - **01April 2026 to March 2027**: monthly TDS because tax is deducted from each month's salary on the year's projected income, using the employee's regime and the claims they make on Form 124 (earlier Form 12BB). - **02Q1 statement (Apr to Jun)**: 31 Jul 2026 because the first quarterly Form 138 (earlier Form 24Q) statement is due then. - **03Q2 and Q3 statements**: 31 Oct 2026 · 31 Jan 2027 because a wrong PAN or short deposit caught here is fixed in a revised statement in weeks. The same error found in May holds up every employee's certificate. - **04Form 124 proofs**: January to February because, in practice, proofs collected by then let March payroll true up the year's TDS. Proofs that arrive in April are too late for that year's salary. - **05Q4 statement (Jan to Mar)**: 31 May 2027 because the last quarter gets two months, and its Annexure II carries the whole year's salary, deductions, rebate and net tax for each employee. - **06Q4 in practice**: file by mid-May because the certificate can only be downloaded once TRACES has processed the Q4 statement, and 31 May 2027 to 15 Jun 2027 leaves about two weeks. Filing early leaves time to fix a rejected statement. - **07Form 130 to every employee taxed**: 15 Jun 2027 because the certificate follows the Q4 statement, once TRACES has processed all four quarters. Income Tax Department, Form No. 138 (earlier Form No. 24Q) guidance, rule 219 of the Income-tax Rules, 2026 · [reviewed 6 Oct 2026](https://lekhahr.in/editorial-policy/) No. 03 Who makes it ## Who issues Form 130, and how is it made? The employer that deducted the tax issues it, and it must be downloaded from TRACES: a certificate typed up in Excel or printed from payroll software is not valid. TRACES generates it from the Form 138 (earlier Form 24Q) statements, so getting those statements right is how a company gets the certificate right. 1. **Deduct and deposit each month.** Payroll works out TDS on each person's projected income for the year, under their regime and the claims on Form 124 (earlier Form 12BB). The [salary slip](https://lekhahr.in/resources/salary-slip-format/) shows that month's TDS line. 2. **File the quarterly statement.** The employer, or the CA who handles its TDS, files Form 138 (earlier Form 24Q) for each quarter. The Q4 statement adds Annexure II, the year's salary, deductions, rebate and net tax for each employee. 3. **Download, sign, issue.** After TRACES processes the statements, the employer downloads Form 130 for each employee, signs it digitally or by hand, and gives it out by 15 Jun 2027. A lost certificate can be reissued, marked as a duplicate. 4. **Correct through the statement.** A wrong PAN or a missing deduction is fixed by filing a revised Form 138 (earlier Form 24Q) statement, then downloading a fresh certificate. Editing the PDF is not a correction. [LekhaHR's payroll](https://lekhahr.in/payroll-software/) works out each month's TDS and prepares the salary figures for Form 130 (earlier Form 16), which you download from TRACES. Filing the Form 138 (earlier Form 24Q) statements those figures go into, and the download itself, stay with you or your tax filer. No. 04 For the employee ## What does an employee do with Form 130? Check it, file the return from it, keep it. Compare Part B's tax deducted with Form 168 (earlier Form 26AS), the annual statement of tax credited to the PAN; copy the salary working from Part C into the return; and keep the certificate, which is not attached to the return. - **01Check Part A**: PAN and TAN because tax deposited under the wrong PAN never reaches the employee's record. A wrong PAN needs a revised statement from the employer. - **02Match Part B with Form 168**: tax deducted because Form 168 (earlier Form 26AS) is the department's record of tax credited to the PAN. If Part B shows more, the deposit or statement is short and the employer has to correct it. - **03File from Part C**: salary working because Annexure-I already sets out gross salary, exemptions, deductions and taxable income in the order the return asks for them. - **04Two employers**: two certificates because each employer certifies its own months. Tell the new employer the salary and tax deducted so far, so the rest of the year's TDS is worked on the whole income. No TDS all year means no Form 130 to issue. For those staff, a signed [salary certificate](https://lekhahr.in/resources/salary-certificate-format/) is what a bank or visa office usually accepts instead. Income Tax Department, Form No. 130 FAQs, Q9 to Q12 · [reviewed 6 Oct 2026](https://lekhahr.in/editorial-policy/) No. 05 Questions ## Questions about Form 130 (earlier Form 16) ### What is Form 130? Form 130 (earlier Form 16) is the certificate an employer gives each salaried employee from whose salary tax was deducted, showing the salary paid and the tax deducted and deposited for the tax year. It replaced Form 16 when the Income-tax Act, 2025 came into force on 1 Apr 2026, and is issued under section 395 of that Act. If no tax was deducted from someone's salary all year, the employer is not required to issue one. ### What is Form 16 (now Form 130) used for? It is the employee's proof of salary and tax deducted for the year. Employees use it to file the income-tax return and check the TDS against Form 168 (earlier Form 26AS); banks ask for it with a home or personal loan, visa offices with a visa file, and a new employer may ask for the last one in a background check. It covers one employer's months of one tax year, so someone who changed jobs keeps one from each. ### Is Form 130 the same as Form 16? It does the same job: Form 130 is the Income-tax Act, 2025 number for the salary TDS certificate that was Form 16 under the 1961 Act. Salary paid from 1 Apr 2026 is certified on Form 130; certificates for salary paid before 1 Apr 2026 are generally issued as Form 16. Ask your CA if a certificate straddles the change. ### Is Form 130 (earlier Form 16) the same as an ITR, or a payslip? Neither. Form 130 is a certificate your employer gives you once a year; the income-tax return (ITR) is what you file yourself on the Income Tax Department's e-filing portal, using the certificate's figures. Receiving Form 130 does not mean a return has been filed, and it does not file one for you: you still file by the return due date and check that the TDS matches Form 168 (earlier Form 26AS). A payslip is different again: it covers one month's pay and comes every month, while Form 130 covers the whole tax year's salary and TDS and comes only where tax was deducted. A bank asking for "Form 16 and three payslips" wants both for that reason: the year's certified income and your current monthly pay. ### Can I download Form 16 (now Form 130) online? Not as an employee. Only the employer can download Form 130, from its own TRACES account, after the Form 138 statements for the year are processed; it then signs the certificate and gives it to you, by 15 June. What you can download yourself is Form 168 (earlier Form 26AS), through the e-filing portal, which shows the tax credited against your PAN; if your employer is late, it tells you whether the TDS was at least reported. For a past employer, write to their HR or payroll with your PAN and the tax year. ### What is the due date for Form 130? 15 June of the financial year after the tax year in which the salary was paid and tax was deducted. For tax year 2026-27 that is 15 Jun 2027, after the Q4 Form 138 (earlier Form 24Q) statement due 31 May 2027. ### My old payroll printed the salary working of Form 16. Why can't payroll print Form 130? Because the whole certificate now has to come from TRACES. Under Form 16 only the TDS summary had to be downloaded there, so many employers printed the salary working from payroll or Excel. For Form 130 the Income Tax Department's FAQs say the whole certificate must be downloaded from TRACES and then signed digitally or by hand; one prepared any other way is not a valid TDS certificate. LekhaHR prepares the salary figures for Form 130 (earlier Form 16), which you download from TRACES once the Form 138 (earlier Form 24Q) statements built from those figures are processed. ### What if the TDS in Form 130 does not match Form 168? Ask the employer to correct it. The employer files a revised Form 138 (earlier Form 24Q) statement for the quarter, and once TRACES has processed it, downloads and issues a fresh Form 130 (earlier Form 16). Form 168 (earlier Form 26AS) shows the tax credited against the PAN, so the two should agree. ### I changed jobs during the year. How many Form 130s do I get? One from each employer that deducted tax, covering its own months. The salary working in Part C, Annexure-I can come from each employer or only from the last one. Add both employers' salary and tax when filing the return. ### Does every employee get a Form 130? Only those whose salary had tax deducted. In a small company many people have no TDS under the new regime, so no Form 130 is required for them; in practice, give them a signed salary certificate or an annual salary statement for loans and visas. Someone who left in October still gets their certificate after the year closes, by 15 June, not at F&F. No. 06 Sources ## Where each rule comes from Each rule on this page is taken from the Income Tax Department's own FAQs and form guidance under the Income-tax Act, 2025 and the Income-tax Rules, 2026. 1. [Form No. 130: frequently asked questions (parts, issuer, due date, TRACES, corrections)](https://www.incometaxindia.gov.in/documents/d/guest/form-130-faqs) Income Tax Department · read 6 Oct 2026 primary 2. [Form No. 138 (earlier Form No. 24Q): quarterly due dates and the Q4 Annexure II, rule 219 of the Income-tax Rules, 2026](https://www.incometaxindia.gov.in/documents/d/guest/fn-138) Income Tax Department · read 6 Oct 2026 primary 3. [FAQs on forms as per the Income-tax Rules, 2026 (form names and descriptions)](https://www.incometaxindia.gov.in/w/faqs-on-forms-as-per-income-tax-rules-2026-1) Income Tax Department, rules in force 1 Apr 2026 · read 6 Oct 2026 primary [Checked by the LekhaHR team](https://lekhahr.in/editorial-policy/) · reviewed 6 Oct 2026 · next review by 31 Jan 2027. This guide explains the rule; it is not tax advice for your establishment. For employersLekhaHR is HR and payroll software for small Indian teams. [See payroll →](https://lekhahr.in/payroll-software/)