The Income-tax Act, 2025 renumbered most forms along with the sections. The certificate your employer gives you for tax deducted on salary is now Form 130. It does the same job Form 16 did. For tax deducted during FY 2025-26 — the certificate you received in mid-2026 — the old Form 16 still applied, because that year runs under the 1961 Act.
What the numbers are now
| Document | Old | New |
|---|---|---|
| Salary TDS certificate from your employer | Form 16 | Form 130 |
| TDS certificate for other payments (bank interest, professional fees) | Form 16A | Form 131 |
| Your tax-credit statement on the portal | Form 26AS | Form 168 |
| The employer's quarterly salary TDS statement, from which your certificate is generated | Form 24Q | Form 138 |
Two parts, as before: Part A carries the tax deducted and deposited quarter by quarter, generated from the portal; Part B carries the salary break-up, the deductions the employer allowed and the tax computed. Part B is the part employers get wrong.
Five things to check
- PAN and name. A single wrong character and the credit lands on someone else's account. Check it against your PAN card, not from memory.
- Regime. The certificate should show the regime you told the employer to use. If you chose the old regime and the employer computed on the new, your HRA and deductions will be missing from Part B.
- The tax deducted matches Form 168. Log in to the portal and compare quarter by quarter. Tax deducted but not deposited, or deposited under the wrong PAN, shows up here — and the credit you can claim is what Form 168 shows, not what the certificate says.
- Every employer of the year. If you changed jobs, you need a certificate from each, and the second employer should have taken the first employer's salary into account. If it did not, expect a balance to pay when you file.
- Other income the employer did not know about. Interest, rent, capital gains. The certificate cannot include what you did not declare, and the return must.
When it is wrong
Ask the employer to file a correction to its quarterly statement; the certificate is regenerated from that. Do not file your return with a figure you know is wrong on the assumption it will be sorted out later — the return is matched against Form 168, and a mismatch brings a notice. If the employer will not correct it, the tax deducted can still be claimed on the strength of Form 168, and the salary is reported as it actually was.
This note is general information, not advice on anyone's facts. Send an enquiry about a specific matter.