How to File Form 16 Online?

Form 16 is Now Form 130: Here is What Changed

The Income Tax Act 2025 replaced the old Income Tax Act 1961 entirely. With that came new section numbers and, yes, new form names. Form 16, which was tied to Section 203 of the Income Tax Act 1961, is now Form 130 under Section 395 of the Income Tax Act 2025.

A TDS certificate is still what it always was: parts A and B are still there, and your employer is the one who issues them. So if your HR team hands you something called Form 130 this June, do not second-guess it; that is your Form 16.

What is Form 130?

Form 130 is the TDS certificate your employer gives you after the financial year ends. It records two things: how much salary you drew, and how much tax was cut from it before the money hit your account.

Your employers are legally required to hand you Form 130 as it is their formal confirmation to both you and the Income Tax Department that TDS was calculated correctly and actually deposited.

Try filing your ITR without it, and you will quickly see why it matters. You would be piecing together salary figures from month-old payslips and hoping your bank statement fills in the gaps.

Who Gets Form 130?

Form 130 is issued only when TDS has actually been deducted, meaning your salary crossed the basic exemption limit. That covers:

• Permanent and contractual salaried employees
• Government employees (their TDS goes through a book adjustment rather than a bank challan, but the certificate is still issued)
• Pensioners drawing a pension from a specified bank, in certain cases

Your employer has no obligation to issue Form 130 if no TDS is deducted. However, you still need to file your ITR if your income is taxable, just with salary slips and Form 168 instead.

What Does Form 130 Contain?

The form has three parts: Part A, Part B, and Part C. Each one covers a distinct layer of your salary and tax picture, and you will draw on all three when filing your ITR.

Part A of Form 130

Part A holds the core employer and employee details. Your employer downloads it directly from the TRACES portal, and it cannot be typed up on letterhead or prepared in-house. The Form must come from the system.

Part B of Form 130

Part B is the summary-level reconciliation, a consolidated record of the total amount paid or credited to you and the TDS deducted against it. Think of it as the bridge between what your employer paid and what the government received.

Part C of Form 130 (Annexures I and II)

Part C is where the detailed income computation lives. It has two annexures, and which one applies to you depends on your income type.

Part C: Annexure I

It applies to salaried employees where TDS is deducted under Section 392. This is the section most employees will use. It contains:

• Break-up of gross salary: Basic, HRA, perquisites, profits in lieu of salary
• Exempt allowances under Section 11 of the Income Tax Act 2025 (equivalent of old Section 10), including HRA and LTA
• Standard deduction ₹75,000 under the new tax regime, ₹50,000 under the old tax regime
• Chapter VIII deductions (equivalent of old Chapter VI-A), Section 123 for earlier 80C investments, Section 124 for NPS contributions, and so on
• Total taxable income after all deductions
• Tax payable, relief under Section 157, TDS/TCS already paid, and net tax payable

Part C: Annexure II

It applies only to specified senior citizens where TDS is deducted under Section 393(1). It covers pension income, interest income under “Other Sources” paid by the specified bank, applicable deductions, total taxable income, tax payable, and relief under Section 157.

If you are a salaried employee filing your ITR, Annexure I of Part C is what you will be working with.

Why Form 130 Matters for ITR Filing

Your ITR is a year-end reckoning of all your income and taxes. Form 130 hands you the bulk of what you need: your taxable salary, confirmed TDS figures, and the deductions your employer already factored in.

The alternative is to check each payslip and match it with your bank credits month by month, which is longer, messier, and far more likely to catch the tax department’s attention.

Documents to Keep Ready Before You Start

Log in only once you have got all of this at hand:

• Form 130 (Part A and Part B) from your employer
• Form 168 (earlier Form 26AS) is your consolidated tax credit statement, downloadable from the e-filing portal
• Annual Information Statement (AIS), think of it as a more granular Form 168; check it too
• Salary slips are useful for cross-verifying Part B figures
• Bank statements, especially if you earned any interest income
• Investment proofs for any deductions you are claiming
• Home loan interest certificate, if you have a home loan
• Aadhaar and PAN, you will need both at the end for e-verification

One rule to follow without exception: match the TDS figures in Form 130 against your Form 168 before you file anything. If the numbers do not line up, it is best to confirm with your employer first.

How to File ITR Using Form 130 Online: Step-by-Step

Step 1: Log In to the E-Filing Portal

Go to www.incometax.gov.in. PAN is your User ID. First-timers can register within a five-minute process.

Step 2: Check Form 168 and AIS First

Before the ITR form, go to ‘e-File’ > ‘Income Tax Returns’ > ‘View Form 168’. Then check AIS under ‘Services’ > ‘Annual Information Statement’. Cross-check TDS amounts and salary figures against Form 130. Mismatches go back to your employer.

Step 3: Pick the Right ITR Form

Navigate to ‘e-File’ > ‘Income Tax Returns’ > ‘File Income Tax Return’, select the Assessment Year, and choose Online mode.

Step 4: Verify Personal Details

The portal pre-fills from your PAN, but check it anyway. Name, date of birth, Aadhaar, address, and the mobile number linked to your account. That number is where your e-verification OTP lands.

Step 5: Enter Salary Income from Part B

Transfer these figures into the ITR’s ‘Salary’ section:

• Gross salary: Row 1(d) of Form 130
• Exempt allowances: HRA, LTA, other Section 11 exemptions from row 2
• Net taxable salary: Row 6 (“Income chargeable under Salaries”)
• Other income declared to the employer: FD interest or similar, if applicable.

The portal’s pre-filled salary data pulls from last year’s return. Verify against Form 130, not against memory.

Step 6: Enter TDS from Part A

From Part A, take the employer’s TAN, total TDS deducted, and quarter-wise deposit details. Enter these under ‘Taxes Paid’ > TDS. The portal auto-fills from Form 168, but confirms it matches Part A exactly. Even a ₹10 gap can still generate a demand notice.

Step 7: Add Deductions Under Chapter VIII

Part B already reflects whatever you declared to your employer. Add anything missed, a March LIC premium that came in after the declaration window shut, for instance.

Step 8: Pay Any Remaining Tax

The portal calculates liability automatically and offsets TDS from Form 130. If it shows you still owe tax, then go to ‘e-Pay Tax’, generate Challan 280, pay via net banking or UPI, and enter the challan details before submitting. If there is a refund due, it hits your bank account once the return is processed.

Step 9: Add Bank Details

Account number and IFSC. In case you have multiple accounts, flag the one for the refund.

Step 10: Preview, Submit, E-Verify

Click ‘Preview Return’, check the key figures: Gross salary, total TDS, refund or balance, and finally submit. Note your ITR-V acknowledgment number.

E-verify within 30 days, or the filing would not count for anything. The fastest option is Aadhaar OTP verification on your registered mobile number, which takes less than two minutes. You can also verify using net banking, EVC, or by sending a signed ITR-V to CPC Bengaluru.

What If You Worked for Two Employers in the Same Year?

Job change mid-year, or two part-time gigs running together, both situations are more common than you would think. Each employer issues their own Form 130 for the months you were with them.

When you file:

• Add up the salary income from both Form 130s
• Enter the TDS from each employer separately in the Taxes Paid section
• Check that the combined TDS matches what is showing in Form 168

People often focus on their main employer’s Form 130 and forget the second one entirely. That’s how income gets under-reported and how refunds get missed, too, if TDS was deducted from both.

Conclusion

Form 130 is the starting point for any salaried person’s ITR. You must get it from your employer by 15th June, cross-check the figures against Form 168, and work through the three parts before you open the e-filing portal. The numbers are all there; you just need to put them in the right places. The process is simple: file by 31st July, e-verify within 30 days, and you’re done for the year.

FAQs on How to File ITR With Form 16