Form 16 Is Now Form 130: What You Get in June 2026 vs June 2027

The salary certificate you got from your employer in June 2026 was a Form 16, and you used it to file your return for AY 2026-27. The next one, for salary paid from April 2026 to March 2027, will be a Form 130. The Income Tax Department's own Form 130 FAQ heads the form "Form No. 130 (Earlier Form No. 16)": same purpose, new number, new legal basis and a slightly different layout.

Why June 2026 was still Form 16

Form 16 certifies tax deducted from salary during a financial year. The salary covered by the June 2026 certificate was paid between April 2025 and March 2026. Tax on it was deducted under section 192 of the Income-tax Act, 1961, and the certificate was issued under section 203 of that Act and rule 31 of the Income-tax Rules, 1962.

The Income-tax Act, 2025 came into force on 1 April 2026, but section 536 of the new Act keeps the old Act applying to everything that relates to tax years that began before that date. FY 2025-26 began on 1 April 2025. So the employer's TDS, the certificate and your AY 2026-27 return all stayed under the 1961 Act.

Salary paid from 1 April 2026 is in Tax Year 2026-27, the first year under the 2025 Act. TDS on it is deducted under section 392 of the new Act, and the certificate for that TDS is Form 130.

If you are still filing a belated or revised return for AY 2026-27, you work from your Form 16. Form 130 has nothing to do with that return.

What Form 130 contains

The official FAQ describes three parts.

• Part A: details of the employer (or the specified bank, for senior citizens) and of the employee or senior citizen the certificate is issued to.
• Part B: a summary reconciliation of the amount paid or credited and the tax deducted at source.
• Part C: two annexures.
• Annexure I is for employees whose tax is deducted from salary under section 392. It carries the detailed computation: break-up of gross salary, exemptions, deductions, total taxable income, tax payable, relief under section 157, TDS and TCS, and net tax payable.
• Annexure II is for specified senior citizens whose tax is deducted by a specified bank under section 393(1). It covers pension income, interest income from that bank, deductions, total taxable income, tax payable and net tax payable.

Form 16 had two parts. Part A carried the employer and employee details and the quarterly TDS summary, and Part B (its annexure) carried the salary computation. Form 130 keeps the same information but splits it three ways, so the computation you used to find in Part B of Form 16 is now in Part C.

Who gets one

According to the FAQ, Form 130 is the certificate for tax deducted on salary under section 392(1), other than under section 392(7), and for tax a specified bank deducts from the pension and interest of a specified senior citizen under section 393(1). In practice that is every salaried employee or pensioner whose employer deducted tax, and senior citizens whose bank deducts tax on their pension and interest.

What changes for you in June 2027

Very little in the routine:

1. Your employer issues the certificate after the year ends and after filing its TDS statements for the year. Like Form 16, Form 130 is due by 15 June after the tax year ends: rule 215 of the Income-tax Rules, 2026 sets that date, so expect your first one by 15 June 2027.
2. You match it against your AIS and the TDS statement for Tax Year 2026-27 before filing, as you did with Form 16 and Form 26AS.
3. Your return form will ask for figures under the new Act's section numbers. The headings in Part C Annexure I (gross salary, exemptions, deductions, tax, relief) line up with what the return needs. Old to new section numbers for deductions maps the deduction sections.

Two things are worth checking more closely in the first year:

• The year on the form. The 2025 Act uses the tax year in place of the assessment year, so the certificate should relate to Tax Year 2026-27 (April 2026 to March 2027). Make sure the period matches the months you were paid.
• The regime and the deductions in Annexure I. Your employer computes TDS on the regime you chose and the investment proofs you submitted during the year. Those proofs now go in the new Act's replacement for Form 12BB; see Form 12BB is now Form 124.

Changed jobs during the year

Each employer issues its own certificate for the months it paid you. If you moved jobs in Tax Year 2026-27, you will receive two Form 130s in 2027, just as people received two Form 16s before. The total tax due on your combined salary can be higher than the TDS on the two certificates added together, because each employer gave you the basic exemption and lower slabs separately. Why two Form 16s can leave you with a tax demand works through an example; the arithmetic is the same with Form 130.

Is my Form 130 genuine?

A Form 16 or Form 130 generated through TRACES and signed by the employer carries a digital signature. You can check that signature, and whether the PDF has been changed after signing, with the free PDF signature check, which runs in your browser without uploading the file. Is a Form 16 or Form 130 genuine? covers the TRACES check as well.

Where your salary record shows up

Form 130 is a document your employer gives you. The same TDS appears in your AIS and TIS on the Income Tax portal. myutils.me is an independent app, not affiliated with the Income Tax Department; it signs in to the portal for each PAN you add and shows the AIS/TIS salary reported per financial year by employer when you press Sync.

FAQ

Did I get Form 16 or Form 130 in June 2026?

Form 16. The June 2026 certificate covered salary of FY 2025-26, which stays under the Income-tax Act, 1961. Form 130 is for salary paid from 1 April 2026.

When will I get my first Form 130?

After Tax Year 2026-27 ends on 31 March 2027, once your employer has filed its TDS statements for the year. Rule 215 of the Income-tax Rules, 2026 sets the due date as 15 June 2027, the same date Form 16 had.

Is Form 130 just Form 16 with a new number?

Its purpose is the same: it certifies the tax deducted from your salary so you can claim credit for it. The legal basis (section 395(4)(b) and rule 215(1)) and the layout (Parts A, B and C) are new.

Which form do I use for my AY 2026-27 belated or revised return?

Form 16 for FY 2025-26. Returns for AY 2026-27 run under the 1961 Act.

Do senior citizens get Form 130 from the bank?

A specified senior citizen whose tax a specified bank deducts on pension and interest under section 393(1) gets a Form 130 with Part C Annexure II, according to the official FAQ.

Sources

• Income Tax Department: Form No. 130 FAQs
• Income Tax Department: Salaried individuals, forms applicable (Form 16, Form 12BB)
• Income Tax Department: AIS FAQs
• Income-tax Act, 2025, section 536 (repeal and savings), on the Income Tax Department website