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Form guide · Source checked 21 October 2026
Form 16 and Form 130: reconcile the certificate and completed salary example
Check salary, withholding and deposits against the same certificate, using the correct sections for the applicable tax year.
Current Form 130: Income-tax Rules 2026, Appendix III; legacy Form 16 remains a separate saved-period certificate. Source checked 21 October 2026.
Download and read the completed example
A fictional single-employer salary certificate reconciles a complete new-regime salary computation and all four quarterly withholding totals. TY 2026–27 is a full-year assumption; 10 June 2027 is a hypothetical future certificate date. No real certificate, CIN, signature, tax deposit or verification is issued.
Fictional, unsigned completed illustration. It demonstrates this form’s fields; it is not a filed return, medical opinion, official order or proof of an actual transaction.
When and how this form is used
Use legacy Form 16 for its applicable saved period and current Form 130 for the selected 2026–27 tax year. The calculator compares numbers supplied by the user; it does not download TRACES, verify challans or issue a certificate.
The current Form 130 has Part A identity/details, Part B quarterly tax payment/deduction/deposit information and Part C income-and-tax computation. Legacy Form 16 uses its own Part A/Part B arrangement. Accordingly the calculator labels use quarterly/certificate TDS and employer-computation TDS, rather than incorrectly calling Form 130 withholding “Part A TDS”.
Enter gross salary including the relevant perquisites and profits in lieu, then only the exemptions and salary deductions legally available for that period and regime. This simplified check expects gross less those amounts to equal the supplied taxable salary. It rejects a combined exemption/deduction amount greater than gross instead of concealing it as zero.
The filled new-regime example has gross salary ₹15 lakh, no exempt allowance, standard deduction ₹75,000 and salary/taxable income ₹14.25 lakh, with no other income, Chapter VIII deduction, surcharge, rebate or relief on the stated facts. The computed tax ₹93,750 plus cess ₹3,750 equals ₹97,500.
Four quarters each have paid salary ₹3,75,000, TDS ₹24,375 and deposit ₹24,375. Quarterly TDS, employer computation and deposits total ₹97,500 each. This arithmetic match does not prove the transactions occurred, that the chosen exemptions are lawful, or that actual AIS/statement/certificate records match.
Differences greater than ₹0.50 are flagged in this arithmetic screen. Reconcile all actual prescribed rows, multiple-employer amounts, other income, relief, regime and employee/employer identifiers separately. A refund/other-income situation can require explanation even when withholding exceeds the entered salary tax.
The completed fields
Actual current Form 130 selected fields
| Prescribed field / section | Completed fictional entry |
|---|---|
| Part A: employer / PAN / TAN / address | Example Employer Ltd / synthetic ZZZCE0000Z / MODEL-TAN-130 / 10 Model Road, Pune |
| Employee / PAN / period / TY | Priya Arun Sharma / synthetic ZZZPS0000Z / 1 April 2026 to 31 March 2027 / 2026-27 |
| Certificate / updated date | MODEL-CERT-130 / 10 June 2027, hypothetical; not a portal-issued certificate |
| Part B: Q1-Q4 paid amounts / TDS / deposits | Each quarter salary Rs 3,75,000, TDS Rs 24,375 and deposited Rs 24,375, assumed; model quarterly receipts and monthly challans, no real CIN supplied |
| Annual gross / total TDS / deposit | Rs 15,00,000 / Rs 97,500 / Rs 97,500 |
| Part C Annexure I: new-regime opt-out / gross components | No opt-out / salary Rs 15,00,000; perquisites, profits in lieu, other-employer salary and exempt allowances nil |
| Section 19 deduction / salary income | Standard deduction Rs 75,000 / Rs 14,25,000 |
| Other income / Chapter VIII deductions / taxable income | Nil / nil / Rs 14,25,000 |
| Tax / rebate / surcharge / cess | Rs 93,750 / nil / nil / Rs 3,750 |
| Tax payable / relief / external credits / net | Rs 97,500 / nil / nil / Rs 97,500 |
| Declaration / signature | Model payroll officer / NOT ISSUED, NOT SIGNED |
Supporting records and reconciliation
Actual salary/perquisite/exemption and deduction evidence, employer and employee IDs, correct certificate period/regime, quarterly statements and challan/deposit summaries, actual computation and permitted relief, prior-employer information where applicable, and issued certificate validation.
Worked calculation: ₹15,00,000−₹0−₹75,000=₹14,25,000. New-regime assumed ordinary slab tax: ₹4,00,000×0% +₹4,00,000×5% +₹4,00,000×10% +₹2,25,000×15%=₹93,750; 4% cess₹3,750; total₹97,500. Four×₹24,375=₹97,500; four×₹3,75,000=₹15,00,000.
Official source and version
Physical PDF pp 742-748; printed Gazette pp 2274-2280; Appendix III, Form 130
Corrigendum to G.S.R.198(E), 16 April 2026; read affected printed page references
Download the official source pages containing this form. Adjacent prescribed forms can share a source page; use the heading and rule identified above.
The unsigned sample demonstrates current Form 130 selected fields. A statutory certificate must come through its authorised process. This calculator is an arithmetic reconciliation, not a full tax assessment or authenticity check.
Practical questions
Can I submit the sample as my own completed form?
No. Replace the fictional facts with accurate records, use the competent filing or record-keeping route described above and complete genuine signatures or certifications where required.
What makes the example specific to this form?
The calculator remains functional and now rejects impossible deduction totals. The sample is the current Form 130, with the actual Part A/B/C roles, four quarterly amounts and a complete salary/tax reconciliation.