Form 130 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Form 130 is the certificate that an employer gives an employee for the tax deducted from salary. It also serves for pension or interest income of a specified senior citizen. This article describes it Part by Part as printed, as per the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026. Later notifications should be checked.
Form 130 is the certificate under section 395 for tax deducted at source on salary paid under section 392, or on pension or interest income of a specified senior citizen under section 393(1) . Rule 215(1), first row of the Table, requires it by the 15th June of the financial year immediately following the tax year in which the income was paid and tax deducted. It has Part A, Part B and Part C (Annexure-I for employees, Annexure-II for senior citizens).
The rule and the sections
Rule 215(1) requires the certificate of deduction or collection of tax at source, or of payment of tax by the employer on behalf of the employee under section 392(2)(a), to be furnished in the Form listed in column C of its Table, within the time in column D, after being generated and downloaded from the web portal specified by the Director General of Income-tax (Systems) or the person authorised by him. The first row of the Table covers deduction or payment of tax under section 392 (other than sub-section (7)) and section 393(1) ; the form is Form 130 and the time is by the 15th June of the financial year immediately following the tax year in which the income was paid and tax deducted. The Fifth Amendment Rules (in force from 1 October 2026) changed the third row of that Table, which concerns Form 132; the first row, for Form 130, stands as printed. See also rule 215 for the full Table.
Other sub-rules matter for Form 130. Under sub-rule (2), if an assessee is employed by more than one employer during the year, each employer issues Parts A and B for the period of employment, and Part C may be issued by each employer or by the last employer at the assessee's option. Sub-rule (3) allows a duplicate certificate, certified as duplicate, if the original is lost. Sub-rules (4) and (5) allow digital signatures at the deductor's option, with the certificate unchangeable once signed and carrying a control number logged by the deductor.
Section 395(4) is the provision for the certificate; see section 395. Salary deduction itself is in section 392; see section 392.
Employers who issue these certificates need the quarterly statements and the certificates to agree; our TDS return filing team can help match them before the due date.
Part A: employer and employee
Part A opens with the certificate number and the date it was last updated. It has eleven rows.
| Rows | Particulars |
|---|---|
| 1 to 8 | The employer or specified bank: name, address, Permanent Account Number, Tax Deduction and Collection Account Number, e-mail identity, contact number, tax year, and the period with the employer (from and to dates) |
| 9 to 11 | The employee or specified senior citizen: name, address, PAN |
Part B: summary of tax deducted and deposited
Part B is the "Summary of amount paid/credited and tax deducted at source thereon in respect of the employee". The main table, with a total, has these columns: quarter or quarters; receipt numbers of the original quarterly statements of tax deducted under section 397(3)(b); amount paid or credited; rate of deduction of tax; amount of tax deducted; and amount of tax deposited or adjusted.
Two tables on how the tax reached the Central Government follow, each with a total and each asking the deductor for payment-wise details:
- I. By book adjustment: tax deposited (Note 5), and the Book Identification Number made up of the receipt number of Form 137, the DDO serial number in Form 137, the date of the transfer voucher and the status of matching with Form 137.
- II. By challan: tax deposited (Note 5), and the Challan Identification Number made up of the BSR code of the bank branch, the date on which the tax was deposited, the challan serial number and the status of matching.
A Declaration by the person responsible for deduction of tax, giving PAN, designation and the deductor's name, certifies that a stated sum, in figures and words, has been deducted and deposited to the credit of the Central Government, and that the information is true, complete and correct and based on the books of account, documents, TDS statements, TDS deposited and other available records.
The Notes of Parts A and B: 1 and 2, name and address elements; 3, Government deductors fill the book-adjustment information where tax is paid without a challan; 4, non-Government deductors fill the challan table; 5, total tax deducted is the sum of tax, surcharge and health and education cess; 6, if the assessee is employed under one employer only, the certificate issued for the quarter ending on 31st March of the tax year contains the details for all quarters; 7, if more than one employer, each issues Parts A and B for its own period; 8, some information is pre-filled; 9, amounts in rupees.
Part C, Annexure-I: employees
Annexure-I is headed "In relation to employees for tax deduction under section 392". It is a computation in rows:
| Rows | What is computed |
|---|---|
| A | Whether the employee has opted out of taxation under section 202(1) |
| 1 | Gross salary: salary under section 16; perquisites under section 17 (as per Form 123 wherever applicable); profits in lieu of salary under section 18; total; and the reported total of salary received from other employers |
| 2 | Allowances exempt under section 11: travel concession or assistance; house rent allowance; other special allowances (each by reference to the Schedule III rows); any other exemption; and the total exemption |
| 3 to 6 | Salary from the current employer; deductions under section 19(1), namely tax on employment, standard deduction, gratuity, commuted value of pension, compensation to workmen, voluntary retirement amounts and leave salary encashment; and income chargeable under "Salaries" |
| 7 to 9 | Other income reported by the employee under section 392(4): income under other heads and any loss from house property; the net; and gross total income |
| 10 and 11 | Deductions under Chapter VIII: sections 123, 124(3), 124(1)(a), 126, 129, 125(1), 125(2), 133 (donations), 153 and others, in columns of gross amount, qualifying amount where printed, and deductible amount; and the aggregate |
| 12 to 17 | Total taxable income; tax on total income; rebate under section 156; surcharge; health and education cess (printed at 4 per cent); tax payable |
| 18 to 21 | Relief under section 157; tax deducted and tax collected as per Form 122 submitted under section 392(4); net tax payable |
The same Declaration closes the Annexure. The Notes say that Part C may be issued by each employer or the last employer at the assessee's option (Note 1), that the deductor fills items 2(c) and 10(h) where details are available before furnishing it (Note 2), and that amounts are in rupees (Note 3).
Part C, Annexure-II: specified senior citizens
Annexure-II is "In relation to specified senior citizen for tax deduction under 393(1) ". It runs from the same opt-out question to a simpler computation: pension under section 16 as gross salary; deductions under section 19 (tax on employment and standard deduction); income chargeable under "Salaries"; interest income under "Other Sources" paid by the specified bank; gross total income; deductions under Chapter VIII (sections 123, 124(3), 126, 129, 133, 153(2)(b) and others); total taxable income; tax, rebate under section 156, surcharge, cess at 4 per cent; tax payable; relief under section 157; and net tax payable. It has the same Declaration and Notes: it may be issued by the specified bank to the specified senior citizen, and amounts are in rupees.
A short example
Mr Sandeep Verma works for Greenfield Foods Pvt Ltd for the whole of a tax year. The company issues Form 130 after generating it as rule 215(1) requires, by the 15th June of the next financial year. Because he had one employer, Note 6 means the certificate for the quarter ending 31st March contains the details for all quarters. Part C Annexure-I shows his computation, including the tax already deducted by a previous employer as reported in his Form 122. The figures are invented.
Need help with TDS certificates and returns?
An employer's certificates, quarterly statements and challans have to agree line by line. If your team wants a check on the numbers behind Form 130 before the 15 June date, talk to our TDS return filing specialists.
Key takeaways
- Form 130 certifies tax deducted on salary, and on pension or interest income of a specified senior citizen.
- Time limit in rule 215(1) first row: by the 15th June of the next financial year.
- Part B reconciles the tax with the quarterly statements and the deposit (book adjustment or challan).
- Annexure-I computes the employee's tax; Annexure-II does the same for a specified senior citizen.
- Where there are several employers, each issues Parts A and B for its own period.
Read next
- Form 123: statement of perquisites and profits in lieu of salary
- Forms 122 and 124: employee statement of income and claims
- Forms 131, 132 and 133: certificates of tax deducted other than salary and tax collected
- Form 138: quarterly statement of tax deducted on salary
Disclaimer: Based on the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026, as consulted on 2 October 2026. It explains the words of the rules and forms only; later notifications, the forms and utilities on the e-filing portal, circulars and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.