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INCOME-TAX RULES 2026 · OLD FORM 16D

Form 16D is now Form 132

Form 16D, the TDS certificate for deductions reported on Form 141, is now Form 132 under the Income-tax Rules 2026. 16B, 16C and 16E also become Form 132. The new number applies from tax year 2026-27, which starts on 1 April 2026. Periods up to 31 March 2026 and returns for AY 2026-27 still use the old forms.

TDS and TCS certificates and statements

Form 16B, Form 16C, Form 16E share the new number with Form 16D.

OLD FORMNEW FORMWHAT IT IS
16130TDS certificate for salary
16A131TDS certificate for payments other than salary
16B, 16C, 16D, 16E132TDS certificate for deductions reported on Form 141
27D133TCS certificate
26AS168Annual tax statement of TDS, TCS and tax paid, viewed on the portal

Common questions

What replaces Form 16D?
Form 132, one TDS certificate under section 395(4) for tax deducted and reported on Form 141. Forms 16B, 16C, 16D and 16E all become Form 132.
Which statement is the certificate based on?
Form 141, the challan-cum-statement that replaces 26QB, 26QC, 26QD and 26QE.

Need the new code for an old section?

Type an old TDS section such as 194C or 194J and get the payment code under section 393.

Look up a section

All new form numbers →Form 16B →Form 16C →

Only mappings confirmed by at least two independent sources are listed: TDSMAN's mapping table, taxupdate.in, TaxGuru, ClearTax, ebizfiling.com and other vendor guides, read on 19 September 2026. Forms 27D to 133, 16B to 16E to 132 and 26AS to 168 were added after a further reading on 8 October 2026. Confirm on the e-filing portal before filing.