Form 130 & Form 131: What Replaced Form 16 and Form 16A?
Income-tax Rules, 2026 introduce new TDS certificate forms. This practical guide explains Form 130 for salary and Form 131 for non-salary TDS certificates.
The Income-tax Rules, 2026 introduce new form numbering for TDS certificates used for Tax Year 2026-27 onwards.
Form 130 – salary TDS certificate
Form 130 is the new-law salary TDS certificate. It performs the role associated with old Form 16 for periods governed by the new Act.
The annual salary certificate is generally due by 15 June following the end of the tax year.
Form 131 – non-salary TDS certificate
Form 131 is used for the regular non-salary TDS certificate under the new framework, broadly replacing the function of old Form 16A.
It is generally issued within 15 days from the due date of the corresponding quarterly TDS statement.
Do old certificates disappear?
No. A certificate relating to a period governed by the old Act continues under the old-law form system. The new forms apply to deductions governed by the new Act.
Practical controls
- Reconcile the quarterly statement before generating certificates.
- Check PAN and deductee details.
- Ensure correction statements are processed before final certificate issue where needed.
- Use the correct certificate form for the tax period.
Certificate accuracy depends on the underlying TDS return. Fix the return first rather than manually editing certificate-level data.