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Last updated 21 August 2026

Statutory reference

Where Form 130 comes from

Form 130 isn't a standalone announcement — it's one entry in a renumbered table of TDS/TCS certificates under the Income Tax Act, 2025. Here's the exact mapping, sourced from the Income Tax Department's own FAQ and Rule 215.

Item	Old (I.T. Act, 1961)	New (I.T. Act, 2025)
Governing section	Section 203	Section 395(4)(b)
Governing rule	Rule 31	Rule 215(1), Table Sl. No. 1
Certificate name	Form 16	Form 130
Senior citizen provision	Section 194P (concept)	Section 402(39) — "specified senior citizen"

Source: Income Tax Department, "Form No. 130 — Frequently Asked Questions."

The wider family

Form 130 is one of four renumbered certificates

All TDS/TCS certificates were renumbered together under Section 395(4) and Rule 215. Form 130 covers salary and pension; the other three cover everything else.

New form	Replaces	Covers
Form 130	Form 16	Salary & pension TDS (Section 392, 393(1))
Form 131	Form 16A	Non-salary TDS — professional fees, rent, contracts, interest
Form 132	Forms 16B, 16C, 16D, 16E	Rent, property transfer, technical fees/commission, VDA transfer — merged into one
Form 133	Form 27D	Tax Collected at Source (TCS)

Fine print that matters

Rules worth knowing

No offline issuance. Per the official FAQ, Form 130 cannot be issued offline — it must be generated on TRACES and provided to the employee after digital or physical signature.

Multiple employers, multiple certificates. Under Rule 215(2), if you worked for more than one employer in the tax year, each employer issues Parts A and B for their respective period of employment.

Mandatory once TDS is deducted. The employer or specified bank has no discretion here — issuance is compulsory once tax has been deducted and the quarterly TDS statement filed.

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