Form 16 vs. Form 130, field by field

The job hasn't changed — proving your salary TDS was deducted and deposited. The law, the structure, and who it covers all have.

Last updated 21 August 2026

Form 16

Form 130

Legal basis

Income-tax Rules, 1962

Section 395, Income Tax Act 2025 + Rule 215, Income Tax Rules 2026

Structure

Part A + Part B

Part A + Part B + Part C (Annexure I & II)

Covers

Salaried employees only

Salaried employees, pensioners, and specified senior citizens with FD interest TDS

Generated via

TRACES

TRACES (system-generated, linked to TDS filings)

Issued by

Employer

Employer, or the deducting bank for specified senior citizens

First applies to

FY 2025–26 (last year of use)

FY 2026–27 onward

Why Part C is the real change

Part A and Part B in Form 130 do largely what they always did — identify the parties and summarise the tax deducted and deposited each quarter. Part C is new: its two annexures lay out your full salary-to-taxable-income calculation (Annexure I) or your senior-citizen pension/interest workings (Annexure II) in the certificate itself, rather than leaving you to reconstruct it while filing your ITR.

Does old Form 16 still count?

Yes. A Form 16 issued for FY 2025–26 or earlier isn't invalidated by the name change — it remains your valid TDS record for the year it was issued. Only the certificate going forward, for FY 2026–27 income, is called Form 130.

Which one will you actually receive this season?

If you're filing a return for FY 2025–26 right now, you'll still be issued Form 16. Form 130 shows up the following filing season, once FY 2026–27 income is being certified.

Form 16 vs. Form 130, field by field

Why Part C is the real change

Does old Form 16 still count?

Which one will you actually receive this season?

Send AKMO your certificate — we'll tell you exactly where you stand.