Answer

1. F

   Facts

   Form 130 (old Form 16) is the salary TDS certificate, the most important document for a salaried person's ITR. Most employees receive it but don't know how to use it. Part A shows TDS deposited with the government. Part B is the salary breakup prepared by the employer. Errors in Form 130 (old Form 16) cause ITR mismatches and demands.

2. P

   Provisions and law

   • Sec 395(4) (old 203)
   • Rule 215 (old Rule 31)
   • Sec 392 (old 192(2B))
3. A

   Analysis

   Form 130 (old Form 16) Part A, what to check: (1) Employer TAN must match what's in your Form 168 (old Form 26AS). (2) Your PAN must be correct. (3) TDS amount quarter-wise must match your Form 168 (old Form 26AS) and AIS. (4) "Amount paid / credited" = your gross salary for each quarter. (5) If employer changed TAN mid-year (company restructuring): multiple Part As may exist. Form 130 (old Form 16) Part B, the salary breakup: Shows: Basic salary, HRA, special allowance, LTA, bonus, perquisites. Deductions: Sec 123, Income-tax Act 2025 (old Sec 80C) investments, Sec 126 (old Sec 80D) health insurance, home loan interest (24b), standard deduction ₹75K. Taxable salary after deductions. TDS schedule with advance tax if any. This is what flows into your ITR Schedule S (Salary) and should match your AIS salary figure. Common Form 130 (old Form 16) errors: (1) Old investments not included in Part B (employer didn't update after you submitted Form 124 (old Form 12BB)). (2) HRA exemption computed wrong (wrong city classification).

4. C

   Conclusion

   1. 1Receive Form 130 (old Form 16) from employer by June 15 (if not received: email HR immediately)
   2. 2Check Part A: TAN, your PAN, period of employment, TDS figures, match with Form 168 (old Form 26AS)
   3. 3Check Part B: salary breakup is complete, Basic, HRA, allowances, perquisites, bonus
   4. 4Verify deductions in Part B: Sec 123, 126, 22(1)(b) (old Sec 80C, 80D, 24(b)), NPS Sec 124 (old Sec 80CCD(2)), standard deduction ₹75K
   5. 5HRA exemption: verify city classification (metro/non-metro) and formula result
   6. 6If any deduction missing: request revised Form 130 (old Form 16) from HR before filing ITR

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