If you are doing income tax filing, Form 16 is the first paper you will look for. This guide covers income tax filing Form 16 download for AY 2027-28 — the certificate is now called Form 130, your employer must issue it by 15 June 2027, and you cannot download it from TRACES yourself. Here is how to get it, open it, and use it to file your return.
Quick answer: Form 16 is now called Form 130 for salary earned in FY 2026-27. Your employer must issue it by 15 June 2027. You cannot download it from TRACES yourself — only your employer can, using their TAN login. Get the certificate from your HR or payroll portal, or by email. Then use Part A and Part B to fill your ITR before 31 July 2027.
What is Form 130? Is it different from Form 16?
Form 130 is the new name of Form 16. The change applies to salary earned from 1 April 2026. That is FY 2026-27, and your assessment year is 2027-28.
The certificate itself is the same one your employer gives you every year. It shows the TDS cut from your salary. Only the name and the rule numbers changed.
For FY 2025-26 and earlier years, the certificate is still called Form 16. If you are filing a late return for an older year, look for Form 16. Do not go looking for Form 130 there.
Our complete list of new income tax form numbers explains every renamed form, from Form 16 to Form 130 and Form 26AS to Form 168.
Can I download Form 16 or Form 130 myself?
No. This trips up a lot of people every year.
Employees cannot download the certificate from TRACES (tdscpc.gov.in). They cannot download it from incometax.gov.in either. Only the employer can.
Your employer is the deductor. They log in to TRACES with their TAN. Part A can only be generated from that login. There is no employee-side download button.
So where do you get it? From your employer. Usually the HR or payroll portal. Sometimes by email. Some companies still hand out a printed copy.
There is a logic to this. Part A carries the employer’s TAN and the challan details of the tax deposited. TRACES ties those details to the deductor’s login. That is why the download stays with the employer.
What you can download yourself from the e-Filing portal is Form 168 (earlier Form 26AS) and the AIS. Those show the salary TDS your employer reported against your PAN. They are the right cross-check, but they are not a replacement for Form 130. Our Form 26AS vs AIS vs TIS guide shows how to download both and fix a mismatch.
How does my employer generate Form 130 on TRACES?
If you are in HR or payroll, this is the flow. If you are an employee, this helps you understand what your HR is doing.
- Log in to tdscpc.gov.in with the company TAN.
- Go to the Downloads section.
- Select Form 16.
- Choose the financial year, which is 2026-27.
- Enter the employee PAN.
- Verify the details shown.
- Submit the request using DSC or normal validation.
- Come back to Requested Downloads and collect the file.
One extra thing is needed. The downloaded file is in a special format. The TRACES PDF Generation Utility is required to open and convert it. Without that utility, the file will not open as a normal PDF. The ZIP file from TRACES opens with the employer’s TAN in capital letters.
Make sure HR has your correct PAN and date of birth on record. A wrong PAN is the most common reason a certificate fails to generate.
What is the password to open the Form 16 PDF?
Most employers use the same pattern. Your PAN in uppercase, followed by your date of birth in DDMMYYYY format. No spaces in between.
For example, if your PAN is abcde1234f and your date of birth is 15 August 1990, the password is ABCDE1234F15081990.
The exact format varies by employer. Some use only the date of birth. Some use the PAN in lowercase. Some use the PAN alone.
Do not keep guessing. Check the email or SMS that came with the file. If nothing works, ask HR for the password. They set it, so they have it.
What is the difference between Part A and Part B?
Part A comes from TRACES. Part B is prepared by your employer from payroll data. You need both.
| Point | Part A | Part B |
|---|---|---|
| Who prepares it | Generated from TRACES by the employer | Prepared by the employer from payroll records |
| Main contents | Employer and employee details, PAN, TAN, TDS deducted quarter by quarter, challan details | Salary breakup, allowances, exemptions, deductions |
| Purpose | Proof that tax was deposited with the government | Proof of how your salary was structured |
| Can it be edited by the employer | No, it comes from the government system | Yes, it is built from payroll data |
| Where errors usually show up | Wrong PAN, wrong TAN, missing challan | Wrong HRA, wrong deduction, missing allowance |
If the two parts do not agree with each other, raise it with HR before you file.
What changed in 2026 and what stayed the same?
The Income-tax Act, 2025 and the Income-tax Rules, 2026 brought in new numbering. Here is the mapping.
| What | Old (up to FY 2025-26) | New (from FY 2026-27) |
|---|---|---|
| TDS certificate for salary | Form 16 | Form 130 |
| Employer’s duty to issue the certificate | Section 203, Income-tax Act, 1961 | Section 395(4), Income-tax Act, 2025, read with Rule 215 of the Income-tax Rules, 2026 |
| Salary TDS | Section 192 of the 1961 Act | Section 392 of the 2025 Act |
| TDS certificate for non-salary | Form 16A | Form 131 |
| Tax credit statement | Form 26AS | Form 168 |
| Quarterly TDS return | Form 24Q | Form 138 |
What stayed the same matters more for you.
- Your employer still must give you the certificate.
- The deadline is still 15 June.
- Part A still comes from TRACES only.
- Only TRACES-generated certificates are valid. CBDT Circular 04/2013 says manually prepared certificates are not accepted for TDS credit.
- The PDF is still password-protected.
- You still cross-check TDS before filing.
What are the key dates for FY 2026-27?
| What | Date |
|---|---|
| Q4 salary TDS return (Form 138, earlier Form 24Q) | 31 May 2027 (Monday) |
| Form 130 issued by employer | 15 June 2027 (Tuesday) |
| ITR due for salaried, non-audit taxpayers, AY 2027-28 | 31 July 2027 (Saturday) |
| E-verification of the filed ITR | Within 30 days of filing |
The Form 138 due date explains the Form 130 date. Your employer files the January to March TDS return by 31 May 2027. The department needs time to process it and reflect it in TRACES. Only then can Part A be pulled. That is why the certificate comes in mid-June and not on 1 April.
Our Q4 TDS return due date guide covers the 31 May 2027 deadline, the late fee, and the filing steps in full.
Income tax filing Form 16 (Form 130): how to use it to file your ITR?
Keep the certificate open in front of you. Then follow these steps.
- Log in to incometax.gov.in and open the AIS and Form 168 for AY 2027-28.
- Match the TDS in Form 130 Part A against Form 168. Check each quarter.
- Report your salary income in the salary schedule. Part B gives you the breakup.
- Claim exemptions and deductions that Part B supports, such as HRA and professional tax.
- Add any other income, like interest from savings accounts or fixed deposits.
- Check the tax computed and the credit for TDS.
- Pick the regime that gives you a lower tax.
- File the return and e-verify it within 30 days.
More than 7.28 crore returns were filed for AY 2024-25, according to the Finance Ministry — most of them by salaried taxpayers filing with a Form 16 in hand. The portal handles the volume well if you file early instead of waiting for the last week of July.
Keep Form 130 saved safely once you have filed. You may need it during assessment, or when you apply for a loan or a visa.
Our step-by-step how to file ITR with Form 16 guide walks through Parts A and B in detail, and our ITR filing AY 2027-28 guide lists every due date for the year, including the revised-return window.
What if the TDS in Form 130 does not match Form 168 or AIS?
This happens. Do not file in a hurry.
Small differences often come from a late deposit by the employer or a pending quarterly return. Wait a few days and check Form 168 again.
If the difference remains, write to your HR or payroll team. Ask them to correct the return or file a revised one. The correction has to come from the deductor’s side. You cannot fix it yourself.
If the employer does not act, you can still file your return. Use Form 168 and the AIS as your record. Keep salary slips and Form 130 as backup. Claim only the TDS that was actually deducted from your salary, and be ready to respond if the department sends a notice.
Should I choose the old regime or the new regime?
Form 130 Part B helps you decide. It shows your HRA, allowances and deductions.
Under the new regime, the standard deduction for salaried taxpayers is Rs 75,000. Under the old regime it is Rs 50,000. The new regime also gives a rebate of Rs 60,000 if your total income is up to Rs 12 lakh.
The new regime does not allow most exemptions and deductions. So if you have a large HRA, home loan interest or big chapter VI-A deductions, the old regime may still suit you.
Work out both. File under whichever one produces less tax.
What mistakes should I avoid?
- Waiting for the certificate and filing on 31 July. Start as soon as Form 130 arrives.
- Filing without checking Form 168. Mismatch is the top reason for a notice.
- Forgetting to e-verify. If you skip it, the return is treated as not filed.
- Claiming TDS that is not in Form 168 or the AIS.
- Ignoring a small salary from a previous employer. It has to be reported.
FAQ
Can I download Form 16 myself from TRACES or incometax.gov.in?
No. TRACES downloads are only for the deductor, meaning your employer, logged in with their TAN. The income tax portal does not give employees a Form 16 download either. Ask your HR or payroll team for the file. Most companies put it on their employee portal or email it.
What is the password to open a Form 16 PDF?
In most cases it is your PAN in uppercase followed by your date of birth in DDMMYYYY format. For example, ABCDE1234F15081990. Some employers use a different pattern. Check the covering email or ask HR, since they set the password.
When will Form 16 (Form 130) for FY 2026-27 be available?
Your employer must issue it by 15 June 2027, which is a Tuesday. Many companies release it in the first or second week of June. If you have not received it by mid-June, follow up with HR in writing. Keep a copy of that request.
What is the difference between Form 16 Part A and Part B?
Part A is generated from TRACES. It has employer and employee details, PAN, TAN, TDS deducted quarter by quarter, and challan details. Part B is prepared by the employer from payroll data. It has your salary breakup, allowances, exemptions and deductions. You need both to file.
What if my employer does not give me Form 16?
You can still file your return. Use Form 168 and the AIS on incometax.gov.in, along with your salary slips. Under the old law, a penalty of Rs 100 per day applied for delay in issuing the certificate under Section 272A(2)(g). The new Act keeps a daily penalty for the same failure. You can complain to the assessing officer if the employer does not respond.
Can I file my ITR without Form 16?
Yes. Form 16 is a supporting document, not a requirement for filing. The department already has your salary and TDS data in Form 168 and the AIS. Use those to fill your return and keep Form 16 ready in case of a notice. Just make sure the numbers you file match the department’s records.
I changed jobs and have two Form 16s — what do I do?
Collect a Form 130 from each employer. Add both salaries in one return. Do not file two separate returns. Check that both PANs and TANs are correct in each certificate. Then match the total TDS against Form 168 before you submit.
Official sources
- Income Tax e-Filing Portal — https://www.incometax.gov.in
- TRACES (TDS Reconciliation Analysis and Correction Enabling System) — https://www.tdscpc.gov.in
- Income Tax Department (CBDT) — https://incometaxindia.gov.in
Related reading on eircicai: our complete list of new income tax form numbers explains the Form 16 to Form 130 change, and our ITR filing AY 2027-28 guide lists every due date for the year.
Reviewed by Asuthod Rathod, CA. Last updated: 14 November 2026.
Disclaimer: This article is for general information only and is not professional tax advice. Tax rules change by notification, and due dates should be checked against the latest CBDT announcements before you act. For your specific case, please consult a qualified chartered accountant.
Editorial byline for eircicai freelancer tax and ITR filing guides — covering 44ADA presumptive tax, advance tax, and ITR filing. Content is reviewed by Asuthod Rathod, CA.