Form 16 to Form 130: Salary TDS Certification Enters the 2026 Regime

With effect from 1 April 2026, the familiar Form 16 salary TDS certificate stands replaced by Form 130 under the Income-tax Rules, 2026, without altering the underlying function of employer-issued tax deduction certification, though the new form adopts a more granular structure by separately capturing identification particulars, salary and tax summaries, and the computation architecture of taxable income, thereby signalling a compliance shift from legacy-format reporting to fuller disclosure and documentary precision within the reconstituted tax framework.