Form 16 is now Form 130: the new TDS forms
From 1 April 2026 the Income-tax Act, 2025 replaced the 1961 Act, and the Income-tax Rules, 2026 renumbered the TDS and TCS forms. Here is the old-to-new map, the due dates, and what employers and deductors need to change.
TDS and TCS form numbers
| Old form | New form | What it is | Due |
|---|---|---|---|
| Form 16 | Form 130 | Salary TDS certificate to employees | By 15 June after the tax year |
| Form 16A | Form 131 | Non-salary TDS certificate | 15 August, 15 November, 15 February, 15 June |
| Form 24Q | Form 138 | Quarterly TDS statement: salary | 31 July, 31 October, 31 January, 31 May |
| Form 26Q | Form 140 | Quarterly TDS statement: resident non-salary payments | 31 July, 31 October, 31 January, 31 May |
| Form 27Q | Form 144 | Quarterly TDS statement: payments to non-residents | 31 July, 31 October, 31 January, 31 May |
| Form 27EQ | Form 143 | Quarterly TCS statement | 31 July, 31 October, 31 January, 31 May |
| Forms 26QB, 26QC, 26QD, 26QE | Form 141 | Challan-cum-statement for property purchase, rent, contractor and VDA payments | 30 days after the month of deduction |
| Form 26AS | Form 168 | Annual statement of tax deducted and paid on your behalf | Available on the portal |
Source: Income-tax Act, 2025; Income-tax Rules, 2026 (G.S.R. 198(E), 20 March 2026), with corrections issued in April 2026. General information as of October 2026, not tax advice.
What else changed
The deadlines mostly stay put. The numbering and the vocabulary move.
- Tax yearOne "tax year" replaces the previous year and assessment year. April 2026 to March 2027 is tax year 2026-27.
- DepositsTax deducted or collected is still due by the 7th of the next month; March deductions by 30 April.
- TCS statementForm 143 is due on the 31st after each quarter, where the old Form 27EQ was due on the 15th.
- Form 141Property purchases by any buyer, and rent, contractor and VDA payments by individuals and HUFs who don't otherwise deduct TDS.
- TransitionReturns and certificates for FY 2025-26 use the old forms. The Form 16 issued in June 2026 is still Form 16; the first Form 130 arrives in June 2027.
- PenaltiesLate fees and interest carry over under new section numbers.
What to do now
- Update payroll and TDS software to the new forms for payments made from 1 April 2026.
- Keep using the old forms for anything relating to FY 2025-26.
- Check TCS deadlines: Form 143 is now due on the 31st, not the 15th.
- Tell staff that next year's salary certificate will be called Form 130.
- If your business buys property, check the Form 141 obligation and its 30-day deadline.
All TDS and TCS dates are in the compliance calendar, and the wider changes are in compliance updates.
New TDS forms questions
Has Form 16 been abolished?
It has been replaced by Form 130 for tax year 2026-27 onwards. The Form 16 for FY 2025-26, issued by 15 June 2026, is still the old form.
When is the TCS statement due now?
Form 143 is due by 31 July, 31 October, 31 January and 31 May. The old Form 27EQ was due on the 15th.
Which form covers payments to non-residents?
Form 144, which replaces Form 27Q for payments from 1 April 2026.
Let us run your TDS
Monthly deposits by the 7th, quarterly statements on Forms 138, 140, 144 and 143, and certificates on Forms 130 and 131.