The right TDS certificate now depends on both the type of payment and the period. For income up to 31 March 2026, the familiar names are Form 16 for salary and Form 16A for many non-salary payments. From 1 April 2026, the Income-tax Act, 2025 and Income-tax Rules, 2026 use Form 130 and Form 131 for these two regular certificates.
This article keeps the familiar Form 16 versus Form 16A question, but gives the current answer. The Income Tax Department's transition FAQ confirms that the 2025 Act took effect on 1 April 2026 and gives a specific old-to-new TDS certificate table.
Quick decision table
| Payment and period | Certificate | Ordinary issue date |
|---|---|---|
| Salary for FY 2025-26 | Form 16 under the 1961 Act | 15 June 2026 |
| Non-salary TDS for Jan-March 2026 | Form 16A under the 1961 Act | 15 June 2026 |
| Salary for Tax Year 2026-27 | Form 130 under the 2025 Act | 15 June 2027 |
| Regular non-salary TDS for April-June 2026 | Form 131 under the 2025 Act | 15 August 2026 |
Do not choose a certificate only from the date on which it is downloaded. First identify the period in which the income was paid or credited and tax was deducted. The old form may still be the correct certificate for a pre-April 2026 period even if it was issued after 1 April 2026.
For periods up to 31 March 2026
Form 16: salary certificate
Under the 1961 Act framework, Form 16 is the annual TDS certificate issued by an employer when tax was deducted from salary under section 192. The official guidance also covered a specified bank deducting tax for an eligible specified senior citizen under section 194P. The ordinary issue date is 15 June following the financial year.
Form 16 helps the employee review salary, exemptions and deductions considered by the employer, taxable income and TDS. It is a certificate, not an income-tax return and not proof that every item in the employee's return has been considered.
Form 16A: regular non-salary certificate
Form 16A is the quarterly certificate for many non-salary deductions under the old framework. Common examples include eligible interest, professional fees, commission, rent and contractor payments. It is not the prescribed certificate for every non-salary transaction. The official Form 16 and Form 16A guidance lists separate treatment for specified transactions such as property purchase and certain payments by individuals or HUFs.
The ordinary Form 16A dates for Q1 to Q4 are 15 August, 15 November, 15 February and 15 June of the following financial year. Check any official extension for the quarter concerned before treating a certificate as late.
For periods from 1 April 2026
Form 130 replaces Form 16
The Department's Form 130 FAQ states that Form 130 replaces Form 16. It is the annual certificate for tax deducted from salary under section 392 of the 2025 Act and also covers the specified senior citizen case identified in the new provisions.
Form 130 has three parts. Part A identifies the employer or specified bank and the recipient. Part B gives a summary of the amount paid or credited and tax deducted. Part C contains the detailed salary computation or, for the specified senior citizen case, the pension and interest computation.
It must be generated after the relevant quarterly TDS statements are processed. The ordinary due date is 15 June of the financial year immediately following the Tax Year. For Tax Year 2026-27, that means 15 June 2027.
Form 131 replaces Form 16A
The Department's Form 131 FAQ states that Form 131 replaces Form 16A. It is the regular certificate for TDS on income other than salary under the 2025 Act. It is generated from the processed quarterly resident or non-resident TDS statement in Form 140 or Form 144.
Form 131 is issued quarter by quarter. The ordinary dates remain:
- Q1, April-June: 15 August of the same financial year;
- Q2, July-September: 15 November;
- Q3, October-December: 15 February; and
- Q4, January-March: 15 June of the next financial year.
The Department's TDS certificate comparison note also explains the mapping from Forms 16, 16A, 16B-16E and 27D to Forms 130-133.
Side-by-side comparison
| Point | Salary certificate | Regular non-salary certificate |
|---|---|---|
| Old name, through 31 March 2026 | Form 16 | Form 16A |
| New name, from 1 April 2026 | Form 130 | Form 131 |
| Issuer | Employer; specified bank in the specified senior citizen case | Deductor making the relevant non-salary payment |
| Frequency | Annual | Quarterly |
| Statement behind the certificate under the new rules | Form 138 and its supporting annexures | Form 140 for residents or Form 144 for non-residents |
| Use by recipient | Salary and TDS reconciliation | Payment and TDS reconciliation for the relevant quarter |
A worked transition example
Assume Riya earned salary from an employer and interest from a bank during FY 2025-26. Salary TDS and bank TDS were deducted before 31 March 2026. She should receive Form 16 for salary and Form 16A for the relevant bank-interest quarters, even though both certificates may be downloaded or handed to her after the new Act started.
Now assume the same employer and bank deduct tax during Tax Year 2026-27. The annual salary certificate for that Tax Year is Form 130. The regular quarterly certificate for the bank-interest TDS is Form 131. For April-June 2026, the ordinary Form 131 issue date was 15 August 2026.
This example shows why “old form or new form?” is a period question, not merely a payment-type question.
What if the certificate is missing or wrong?
- Confirm that tax was actually deducted. A salary statement may exist even where no salary TDS certificate is required.
- Check the period. This tells you whether to ask for Form 16/16A or Form 130/131.
- Check the deductor's filing status. The certificate is generated from a processed TDS statement; an unfiled or unprocessed statement can prevent generation.
- Match PAN, TAN, amount and quarter. A mismatch may point to the wrong deductee record or statement line.
- Correct the underlying statement. The new official FAQs say errors in Form 130 are corrected through a revised Form 138 statement, and errors in Form 131 through a revised Form 140 or 144 statement. The corrected certificate is downloaded after processing.
For a deeper certificate-by-certificate verification process, use CA Samaaj's TDS certificate verification guide. If the problem is in the deductor's quarterly filing or correction trail, see the TDS return and correction guide.
Reconcile before using the credit
Do not copy a certificate into the return without a check. Compare the recipient's name and PAN, the deductor's name and TAN, payment amount, tax deducted, tax deposited and period. Then confirm the tax credit in Form 26AS. The Income Tax Department's AIS FAQ explains that AIS provides wider information and feedback functionality, while Form 26AS on TRACES carries TDS/TCS-related data from AY 2023-24 onward.
If the certificate, books, Form 26AS and AIS disagree, identify the cause before filing. A certificate alone does not fix a wrong PAN, an unmatched challan, an incorrect payment figure or an unprocessed correction.
Final checklist
- Identify salary versus non-salary payment.
- Identify whether the deduction belongs before or after 1 April 2026.
- Use Form 16/16A for the old period and Form 130/131 for the new period.
- Check whether a special transaction uses a different certificate.
- Confirm the ordinary issue date and any official extension.
- Verify that the underlying TDS statement was processed.
- Reconcile the certificate with books, Form 26AS and AIS.
- Correct the statement and regenerate the certificate if data is wrong; do not alter the PDF manually.
The short answer is no longer only “Form 16 for salary, Form 16A for non-salary.” The complete current answer is: first choose the period, then the payment type, and finally the certificate prescribed for that combination.
