# Form 16 Is Now Form 130: What Changed in April 2026?

**Category:** Tax Guide | **Published:** 2026-06-01 | **Last reviewed:** 2026-07-01 | **Author:** Mr. Amit Joshi

From 1 April 2026 (Tax Year 2026-27 onwards), Form 16 is Form 130 under the new Income-tax Act, 2025. Unlike the Form 26AS to Form 168 rename, Form 130 is a structural redesign: it adds a third part, a new Period-of-employment field, and moves the TDS reference from Section 192 to Section 392.

## What changed in April 2026?

> **Short answer:** From 1 April 2026 (Tax Year 2026-27 onwards), Form 16 is Form 130 under the new [Income-tax Act, 2025](https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/objective-and-scope-new-act). This is more than a renumbering. Form 130 adds a third part, a Period-of-employment field, and references Section 392 instead of Section 192. For the ITR you file by 31 July 2026 (AY 2026-27), you still use Form 16; Form 130 begins with FY 2026-27 income, filed in 2027.

Both forms coexist during the 2026/27 transition. Form 16 stays valid for FY 2025-26 (employer must issue by 15 June 2026). Form 130 covers Tax Year 2026-27 onward (employer must issue by 15 June 2027).

## How is Form 130 structurally different from Form 16?

> **Short answer:** Form 16 had two parts (A: TDS summary, B: salary breakup). Form 130 has three parts plus two annexures, with the new Part C carrying a consolidated tax-liability block.

| Element | Form 16 (until FY 2025-26) | Form 130 (Tax Year 2026-27 onwards) |
| --- | --- | --- |
| Parts | A + B | A + B + C + two annexures |
| Part A | TDS summary (quarter-wise) | Identification details + employment-period field + TDS summary |
| Part B | Salary breakup, exemptions, deductions, taxable income | Same scope, restated for the new Tax Year terminology |
| Part C | Not present | Consolidated block: salary + exemptions + deductions + relief + final tax liability |
| Period-of-employment field | Implicit in dates | Explicit dd/mm/yyyy to dd/mm/yyyy entry |
| TDS statutory basis | Section 192, Income Tax Act 1961 | Section 392, Income-tax Act 2025 |
| Year reference | Assessment Year / Previous Year | Tax Year (unified concept) |

*Form 16 vs Form 130 structural comparison. Source: [Income Tax Forms 2026](https://www.incometaxindia.gov.in/income-tax-forms-2026) + [CAclubindia comparison](https://www.caclubindia.com/articles/form-16-vs-form-130-key-differences-every-employer-and-employee-should-know-55195.asp).*

## Which year do I get Form 130 vs Form 16?

> **Short answer:** Both forms coexist during the 2026/27 transition. The income period the form covers decides which form your employer issues.

- Income earned **1 April 2025 to 31 March 2026** (FY 2025-26): employer issues **Form 16** by 15 June 2026 under the old Income Tax Act, 1961 + Rules, 1962. You use it to file ITR for AY 2026-27.
- Income earned **1 April 2026 to 31 March 2027** (Tax Year 2026-27): employer issues **Form 130** by 15 June 2027 under the new [Income-tax Act, 2025](https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/objective-and-scope-new-act) + Rules, 2026. You use it to file ITR for Tax Year 2026-27.
- During 2026/27 you will typically hold one of each: the Form 16 for the year that just ended, and a forthcoming Form 130 for the year that just started.

## Do I do anything different at ITR-filing time?

> **Short answer:** The reconciliation discipline is unchanged. Match TDS on your monthly salary slips against Form 130 Part A, then match Form 130 Part A against [Form 168 (the renamed Form 26AS)](/answers/form-26as-is-now-form-168). Part C in Form 130 is a presentation change, not a new computation.

The procedural guide at [Salary Slip vs Form 16 reconciliation](/answers/salary-slip-form-16-reconciliation) still applies. Read Form 16 as Form 130 and Form 26AS as Form 168 for Tax Year 2026-27. The arithmetic stays the same; only the form numbers and one section reference changed.

**[Generate a salary slip that reconciles against Form 130](https://hrareceipt.in/salary-slip)**

## Primary sources

- [Income Tax Forms 2026 — Income Tax Department](https://www.incometaxindia.gov.in/income-tax-forms-2026) — Official forms reference for the Income Tax Rules, 2026.
- [Objective and Scope of the New Income-tax Act, 2025 — Income Tax Department](https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/objective-and-scope-new-act) — Department-side overview of the new Act and Rules.
- [Form 16 vs Form 130 — CAclubindia](https://www.caclubindia.com/articles/form-16-vs-form-130-key-differences-every-employer-and-employee-should-know-55195.asp) — Field-level comparison of the two forms.
- [Five big changes in Form 16 replaced by Form 130 — CAalley](https://www.caalley.com/news-updates/indian-news/five-big-changes-in-form-16-which-is-replaced-by-form-130-that-every-salaried-employee-must-know) — Structural changes summary.
- [Form 130 explained — Brut.media](https://www.brut.media/in/articles/economy/responsible-economy/form-130-explained-what-replaces-form-16) — Mainstream coverage of the transition.

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*Source: [Form 16 Is Now Form 130: What Changed in April 2026?](https://hrareceipt.in/answers/form-16-is-now-form-130-what-changed) — HRAReceipt.in*
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