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  • Form No. 130 - Certificate u/s 395(4)(b) of the Income-tax Act, 2025
  • Shweta Verma
  • img March 24, 2026

Form No. 130 - Certificate u/s 395(4)(b) of the Income-tax Act, 2025

Form No. 130 is a certificate for Tax Deducted at Source (TDS) issued annually by an employer to a salaried employee or a pensioner. It provides a detailed summary of the salary earned, tax deducted and deposited, and applicable deductions. It certifies and serves as proof that tax has been deducted from salary income and deposited with the Government. It also applies to interest income earned by specified senior citizens as per provisions of section 402(39) of the Income-tax Act, 2025. Such certificate enables the deductee to claim credit of TDS deducted and deposited on their behalf by the deductor.

https://www.incometaxindia.gov.in/documents/d/guest/form-130-faqs

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Shweta Verma

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