Form 16 is the certificate your employer gives you each year showing the salary it paid and the income tax it deducted and deposited on that salary; for FY 2025-26 it must reach you by 15 June. It is what most salaried people use to file their return, and banks often want it as income proof.
The 1961 Act governs the certificate for FY 2025-26 salary. For salary paid from 1 April 2026, under the Income-tax Act, 2025, its new name is Form 130. This hub explains the form, the related certificates and the dates, and links each detailed page. It is an independent reference, not the Income Tax Department.
Quick facts
What it is
TDS certificate for salaryIssued by
Your employer (or pension paying bank)Due date
15 June after the financial year endsParts
Part A (TDS deposited), Part B (salary and tax working)Late issue penalty
₹100 a day, up to the TDS amountNew name
Form 130 for tax year 2026-27 onwardInvestment declaration
Form 12BB, becoming Form 124
Form 16 pages on this site
| Page | What it answers |
|---|---|
| What Form 16 means | Part A and Part B line by line, uses for ITR and loans |
| Form 16 download | Where to get it, how employers download it from TRACES, what to do if it is missing |
| TDS on salary (192) | How the employer works out the monthly tax that ends up in Form 16 |
| TDS certificate, Form 16A | The certificate for TDS on interest, fees, rent and other non-salary payments |
| ITR for salaried people | Turning Form 16 figures into a filed return |
Form 16 income tax certificate: the essentials
An employer that deducts tax from salary under section 192 must issue Form 16 under section 203 and Rule 31. One certificate covers the whole financial year. If you changed jobs, each employer issues its own for the months you worked there.
The certificate is linked to the employer's quarterly TDS return in Form 24Q. Part A is generated from TRACES after the fourth quarter return, due 31 May, is processed. That is why, for salaried employees, the Form 16 PDF usually arrives in late May or the first half of June. An employer that deducted no TDS from you has no duty to issue it, though many do so anyway as a salary statement.
Form 16 format and sample: what each part holds
Part A carries the employer's name, TAN and PAN, your PAN, the period of employment, and a quarter by quarter table of tax deducted and deposited, with receipt numbers of the TDS returns. Part B is the annexure with the full salary working: gross salary, exemptions under section 10 such as HRA, the standard deduction, professional tax, other income you reported to the employer, deductions such as 80C and 80D in the old regime, tax on total income, rebate, cess and relief.
A sample Form 16 from any employer looks the same, because form number 16 has a fixed layout. Since the certificate is printed from TRACES and the employer's payroll, you do not fill it yourself. People who search how to fill Form 16 usually mean Form 12BB, the declaration you give your employer, or the return form itself.
Worked example: reading a new regime Form 16
Arjun's Part B for FY 2025-26 shows gross salary ₹13,20,000 and HRA exemption nil because he is in the new regime.
Less standard deduction ₹75,000: income from salary ₹12,45,000. No other income declared, so total income is ₹12,45,000.
Tax at new regime slabs: ₹20,000 + ₹40,000 + 15% of ₹45,000 (₹6,750) = ₹66,750. The 87A rebate does not apply above ₹12 lakh, but marginal relief caps the tax at the income above ₹12 lakh, which is ₹45,000. Tax becomes ₹45,000, plus 4% cess ₹1,800 = ₹46,800.
Part A should show ₹46,800 deposited across the four quarters. If it shows less, the employer has short deposited and the gap will not appear in your Form 26AS.
Form 16 new name: Form 130 in the 2025 Act
| FY 2025-26 (1961 Act) | Tax year 2026-27 onward (2025 Act) |
|---|---|
| Form 16 | Form 130 |
| TDS on salary under section 192 | TDS on salary under section 392 |
| Employee declaration in Form 12BB | Employee declaration in Form 124 |
| Issued by 15 June after FY 2025-26 ends | Issued by 15 June after the tax year ends |
Your Form 16 for FY 2025-26 salary is still a Form 16, even though it is issued after 1 April 2026. The first Form 130 covers salary of tax year 2026-27. For the wider change, read about the Income Tax Act, 2025.
Form 16 for loan and other uses
Lenders ask for the last two or three Form 16 certificates for home, car and personal loans because they show salary that tax has already been deducted on. Landlords, visa offices and new employers sometimes ask too. Keep the PDF with its digital signature intact; a scanned printout can be rejected.
When you file your return, the pre-filled salary on the e-filing portal comes from the employer's TDS return, not from your copy of Form 16. If the two differ, ask the employer which is right before you submit.
Employer duties and penalties
| Problem | Consequence or fix |
|---|---|
| Form 16 not issued by 15 June | The employer pays a penalty of ₹100 for each day of delay, up to the TDS amount |
| Part A not downloaded from TRACES | Part A must come from TRACES to be valid; ask HR for the TRACES version |
| TDS shown but not deposited | Report to the employer, and check Form 26AS; credit is given only for tax actually deposited |
| Wrong PAN in the certificate | Employer files a correction TDS return and reissues Form 16 |
Treat this as general information about income tax certificates, not advice for your salary or employer under either Act. Forms and dates may be revised, so confirm the latest on TRACES or the e-filing portal, or have your chartered accountant look at it.
Sources we checked
- Income-tax Act, 1961, sections 192 and 203
- Income-tax Rules, 1962, rule 31
- Income-tax Act, 1961, section 272A(2)(g)
- Income-tax Act, 2025, section 392
- Income-tax Rules, 2026, Form 130
Frequently asked questions
What is Form 16 used for?
It proves the salary you received and the tax your employer deducted and deposited. You use it to file your ITR, and lenders use it as income proof.
When is Form 16 generated for FY 2025-26?
The employer can download Part A from TRACES once its fourth quarter TDS return, due 31 May, is processed. It must issue the full certificate by 15 June.
What is the new name of Form 16?
Under the Income-tax Rules, 2026, the salary TDS certificate is Form 130 for salary from tax year 2026-27. Form 16 still applies to FY 2025-26 salary.
Is Form 16 given if no tax is deducted?
The law requires it only where tax was deducted. If your salary is below the taxable limit, your employer may still give one as a statement, but it is not bound to.
What is Form 12BB in income tax and what replaces it?
Form 12BB is the statement you give your employer of rent, home loan interest, 80C investments and similar claims so it can deduct the right TDS. From tax year 2026-27 it becomes Form 124.
Where can I see a sample Form 16 PDF format?
The blank format is prescribed in the Income-tax Rules, which the department posts on its Acts and rules site. Your own Form 16 number form from the employer is a filled PDF of that same layout, with Part A from TRACES.