In this guide
From 1 April 2026, the Income-tax Act, 2025 and Income-tax Rules, 2026 introduced new form numbers for several TDS compliances. One important change is Form 131, which replaces the earlier Form 16A for TDS certificates relating to non-salary payments.
Form 131 is issued by the deductor to the deductee as evidence that TDS has been deducted and deposited with the Central Government. It also enables the deductee to claim the corresponding TDS credit while filing the Income Tax Return.
What Is Form 131?
Form 131 is the TDS certificate prescribed under Section 395(4)(a) of the Income-tax Act, 2025 read with Rule 215 of the Income-tax Rules, 2026.
It generally applies to TDS on payments other than salary.
For example, depending on the applicable TDS provision, it may cover payments such as:
- Professional fees;
- Contractor payments;
- Commission;
- Interest;
- Rent covered through regular TAN-based TDS statements; and
- Other non-salary payments reported through the applicable quarterly TDS statement.
The earlier Form 16A is therefore replaced by Form 131 for transactions governed by the new law from 1 April 2026.
For assistance with quarterly TDS returns and certificate generation, visit:
New TDS Certificate Form Numbers From 2026
It is important to use the correct form because several old TDS and TCS certificates have been renumbered.
| Earlier form | New form from 1 April 2026 | Purpose |
|---|---|---|
| Form 16 | Form 130 | Salary TDS certificate |
| Form 16A | Form 131 | Non-salary TDS certificate |
| Forms 16B, 16C, 16D and 16E | Form 132 | Specified transaction TDS certificates |
| Form 27D | Form 133 | TCS certificate |
A practical correction is important here: Form 133 is not the certificate for property TDS or other transactions previously covered by Forms 16B to 16E. Those certificates have been consolidated into Form 132. Form 133 is the TCS certificate replacing Form 27D.
Form 131 Is Generated Only After the TDS Statement Is Processed
Before trying to download Form 131, confirm that the relevant quarterly TDS statement has been successfully processed.
Under the 2026 framework:
- Form 140 replaces the earlier Form 26Q for applicable non-salary TDS statements; and
- Form 144 replaces the earlier Form 27Q for applicable non-resident TDS statements.
TRACES generates Form 131 only after the relevant Form 140 or Form 144 has been processed. A deductor cannot prepare a valid Form 131 independently using Word, Excel or another offline process.
Therefore, first check whether the return status shows that processing has been completed.
Step-by-Step Process to Download Form 131 From TRACES
Step 1: Log In to TRACES
Log in to the TRACES portal using the deductor credentials.
Open the section relating to filed forms or statements and verify the relevant tax year and quarter.
For example, for the first quarter of Tax Year 2026-27, select:
Tax Year: 2026-27
Quarter: Q1
Confirm that the applicable TDS statement has already been processed.
Step 2: Open TDS/TCS Certificate Download
After successful processing, open the option for downloading TDS/TCS certificates.
Select Form 131 as the form type.
Depending on the portal options, the deductor may request certificates for:
- All PANs; or
- Selected deductees.
Initiate the request after verifying the tax year and quarter.
Step 3: Wait for the Download Request to Be Processed
Once the request is initiated, its status should be monitored from the download section.
The actual processing time may vary depending on the volume of data and portal load. Therefore, businesses should not assume that every request will become downloadable immediately.
Once the request status allows downloading, download the Form 131 file.
Generate the Final PDF Certificate
The downloaded file may require processing through the prescribed PDF generation utility available for the TRACES workflow.
The practical workflow is generally:
- Download the Form 131 file from TRACES.
- Open the applicable PDF generation utility.
- Select Form 131.
- Browse and select the downloaded file.
- Choose the destination folder.
- Generate the certificates.
- Authenticate them through the permitted signing method.
- Issue the respective certificate to each deductee.
Where certificates for several deductees are requested together, separate Form 131 certificates can be generated for the respective PAN holders.
Is DSC Mandatory for Form 131?
A Digital Signature Certificate is not the only permitted authentication method.
The Income Tax Department’s 2026 guidance states that Form 131 downloaded from TRACES should be provided to the deductee after being signed digitally or manually. Therefore, the applicable authentication method can be selected according to the prescribed process.
The important requirement is that the certificate must originate from TRACES. A certificate independently created by the deductor is not treated as the prescribed Form 131.
Due Dates for Issuing Form 131
Form 131 must be issued within 15 days from the due date for furnishing the corresponding quarterly TDS statement.
| Quarter | Period | Form 131 due date |
|---|---|---|
| Q1 | April–June | 15 August |
| Q2 | July–September | 15 November |
| Q3 | October–December | 15 February |
| Q4 | January–March | 15 June following the tax year |
Accordingly, for Q1 of Tax Year 2026-27, Form 131 is due by 15 August 2026.
Businesses should therefore complete return correction and certificate generation well before the applicable deadline.
What Details Does Form 131 Contain?
The certificate broadly contains:
- Deductor details;
- Deductee details;
- PAN and other identification particulars;
- Payment information;
- Amount on which TDS was deducted;
- TDS amount;
- Challan or book-adjustment information; and
- Certificate declaration and authentication.
The deductee should compare these details with the income received and the TDS credit appearing in tax records.
For ITR filing and TDS credit reconciliation, visit:
What If Form 131 Contains an Error?
The certificate itself should not simply be manually edited.
Where the underlying payment, PAN or TDS information is incorrect, the deductor should file the applicable correction statement in Form 140 or Form 144. After that correction statement is processed, the corrected Form 131 can be downloaded from TRACES.
This is particularly important for PAN mismatches, incorrect TDS amounts and challan adjustments.
Frequently Asked Questions
Is Form 131 the new Form 16A?
Yes. From 1 April 2026, Form 131 replaces Form 16A for applicable non-salary TDS certificates.
Can Form 131 be generated before the quarterly TDS return is processed?
No. The corresponding Form 140 or Form 144 must first be processed before TRACES can generate Form 131.
Is Form 133 used for property TDS?
No. Form 132 replaces Forms 16B, 16C, 16D and 16E. Form 133 replaces Form 27D and relates to TCS.
Is digital signature compulsory on Form 131?
The official guidance permits Form 131 to be provided after digital or manual signing, subject to the prescribed process.
What is the due date for Q1 Form 131 for Tax Year 2026-27?
The Q1 certificate should be issued by 15 August 2026.
What should be done if the TDS amount in Form 131 is wrong?
File the required correction statement in Form 140 or Form 144. Once the correction is processed, download and issue the corrected Form 131.
