Form 130 Income Tax - Summary
Form 130 Income Tax PDF is the official salary tax deduction certificate issued by employers and banks under the Income Tax Department, Government of India. Replacing the older Form 16, this document certifies the total salary paid, tax deducted at source (TDS), and taxes deposited with the central government for a financial year.
This certificate contains three parts that provide a complete record of salary income and quarterly tax deposits. It serves as essential proof for filing the annual Income Tax Return (ITR) and checking tax credits in your Annual Information Statement (AIS) on the income tax portal incometax.gov.in.
Structure and details in Form 130
Form 130 organizes tax and salary records across three sections:
- Part A lists basic details of the employer and employee, including PAN, TAN, address, assessment year, and employment dates
- Part B shows quarter-wise salary payments, tax deducted, and tax deposit challan identification numbers
- Part C contains Annexure-I for salaried employees detailing salary components, exemptions, and Chapter 80 deductions, or Annexure-II for pensioners
- The certificate also records the specific tax deduction rate applied to your income
How to verify and use Form 130 for ITR filing
Follow these steps to check your salary tax certificate before submitting your tax return:
STEP 1 – Collect Form 130 from your employer’s HR or payroll portal after the close of the financial year.
STEP 2 – Verify your name, PAN, and employer TAN printed on Part A of the document.
STEP 3 – Match the gross salary and deduction breakdown in Part C against your monthly payslips.
STEP 4 – Compare the total tax deposited in Part B with the TDS figures shown in your AIS and Form 26AS.
STEP 5 – Report any mismatched figures to your employer’s finance team for correction before filing your tax return.
Employees planning their yearly deductions can also review Form 124 Income Tax for investment declarations, and refer to Form 121 Income Tax for zero TDS declarations on bank interest.
