What changed
Form 16 (annual TDS certificate from employer to employee, Part A = TDS deposited, Part B = salary breakup) is renamed to Form 130 under IT Rules 2026. Issued by 15 June following the Tax Year.
Effective date
Form 130 is used for Tax Year 2026-27 (income earned from 1 April 2026). For filings relating to FY 2025-26 and earlier years, the old Form 16 applies.
Frequently asked questions
What replaced Form 16 in the IT Act 2025?▾
Form 16 is replaced by Form 130 under the Income Tax Rules 2026, effective from Tax Year 2026-27. Form 16 (annual TDS certificate from employer to employee, Part A = TDS deposited, Part B = salary breakup) is renamed to Form 130 under IT Rules 2026. Issued by 15 June following the Tax Year.
Does Form 16 still apply for FY 2025-26?▾
Yes. For Tax Year / AY 2026-27 (income of FY 2025-26), the old Form 16 continues to apply. The new Form 130 is used from Tax Year 2026-27 onwards. Verify on the income-tax portal before filing.