BUSINESS CODES FOR ITR FORMS FOR A.Y 2019-20
| Sector | Sub-Sector | Code | |||||
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Growing and manufacturing of tea | 01001 | |||||
| Growing and manufacturing of coffee | 01002 | ||||||
| Growing and manufacturing of rubber | 01003 | ||||||
| Market gardening and horticulture specialties | 01004 | ||||||
| Raising of silk worms and production of silk | 01005 | ||||||
| Raising of bees and production of honey | 01006 | ||||||
| Raising of poultry and production of eggs | 01007 | ||||||
| Rearing of sheep and production of wool | 01008 | ||||||
| Rearing of animals and production of animal products | 01009 | ||||||
| Agricultural and animal husbandry services | 01010 | ||||||
| Soil conservation, soil testing and soil desalination services | 01011 | ||||||
| Hunting, trapping and game propagation services | 01012 | ||||||
| Growing of timber, plantation, operation of tree nurseries and
conserving of forest |
01013 | ||||||
| Gathering of tendu leaves | 01014 | ||||||
| Gathering of other wild growing materials | 01015 | ||||||
| Forestry service reforestation |
activities, | timber | cruising, | afforestation | and | 01016 | |
| Logging service activities, transport of logs within the forest | 01017 | ||||||
| Other agriculture, animal husbandry or forestry activity n.e.c | 01018 | ||||||
| FISH FARMING | Fishing on commercial basis in inland waters | 02001 | |||||
| Fishing on commercial basis in ocean and coastal areas | 02002 | ||||||
| Fish farming | 02003 | ||||||
| Gathering of marine materials such as natural pearls, sponges, coral
etc. |
02004 | ||||||
| Services related to marine and fresh water fisheries, fish hatcheries
and fish farms |
02005 | ||||||
| Other Fish farming activity n.e.c | 02006 | ||||||
| MINING AND QUARRYING | Mining and agglomeration of hard coal | 03001 | |||||
| Mining and agglomeration of lignite | 03002 | ||||||
| Extraction and agglomeration of peat | 03003 | ||||||
| Extraction of crude petroleum and natural gas | 03004 | ||||||
| Service activities incidental to oil and gas extraction excluding
surveying |
03005 | ||||||
| Mining of uranium and thorium ores | 03006 | ||||||
| Mining of iron ores | 03007 | ||||||
| Mining of non-ferrous metal ores, except uranium and thorium ores | 03008 | ||||||
| Mining of gemstones | 03009 | ||||||
| Mining of chemical and fertilizer minerals | 03010 | ||||||
| Mining of quarrying of abrasive materials | 03011 | ||||||
| Mining of mica, graphite and asbestos | 03012 | ||||||
| Quarrying of stones (marble/granite/dolomite), sand and clay | 03013 | ||||||
| Other mining and quarrying | 03014 | ||||||
| Mining and production of salt | 03015 | ||||||
| Other mining and quarrying n.e.c | 03016 | ||||||
| MANUFACTURING | Production, processing and preservation of meat and meat products | 04001 | |||||
| Production, processing and preservation of fish and fish products | 04002 | ||||||
| Manufacture of vegetable oil, animal oil and fats | 04003 | ||||||
| Processing of fruits, vegetables and edible nuts | 04004 | ||||||
| Manufacture of dairy products | 04005 | ||||||
| Manufacture of sugar | 04006 | ||||||
| Manufacture of cocoa, chocolates and sugar confectionery | 04007 | ||||||
| Flour milling | 04008 | ||||||
| Rice milling | 04009 | |
| Dal milling | 04010 | |
| Manufacture of other grain mill products | 04011 | |
| Manufacture of bakery products | 04012 | |
| Manufacture of starch products | 04013 | |
| Manufacture of animal feeds | 04014 | |
| Manufacture of other food products | 04015 | |
| Manufacturing of wines | 04016 | |
| Manufacture of beer | 04017 | |
| Manufacture of malt liquors | 04018 | |
| Distilling and blending of spirits, production of ethyl alcohol | 04019 | |
| Manufacture of mineral water | 04020 | |
| Manufacture of soft drinks | 04021 | |
| Manufacture of other non-alcoholic beverages | 04022 | |
| Manufacture of tobacco products | 04023 | |
| Manufacture of textiles (other than by handloom) | 04024 | |
| Manufacture of textiles using handlooms (khadi) | 04025 | |
| Manufacture of carpet, rugs, blankets, shawls etc. (other than by
hand) |
04026 | |
| Manufacture of carpet, rugs, blankets, shawls etc. by hand | 04027 | |
| Manufacture of wearing apparel | 04028 | |
| Tanning and dressing of leather | 04029 | |
| Manufacture of luggage, handbags and the like saddler and harness | 04030 | |
| Manufacture of footwear | 04031 | |
| Manufacture of wood and wood products, cork, straw and plaiting
material |
04032 | |
| Manufacture of paper and paper products | 04033 | |
| Publishing, printing and reproduction of recorded media | 04034 | |
| Manufacture of coke oven products | 04035 | |
| Manufacture of refined petroleum products | 04036 | |
| Processing of nuclear fuel | 04037 | |
| Manufacture of fertilizers and nitrogen compounds | 04038 | |
| Manufacture of plastics in primary forms and of synthetic rubber | 04039 | |
| Manufacture of paints, varnishes and similar coatings | 04040 | |
| Manufacture of pharmaceuticals, medicinal chemicals and botanical
products |
04041 | |
| Manufacture of soap and detergents | 04042 | |
| Manufacture of other chemical products | 04043 | |
| Manufacture of man-made fibers | 04044 | |
| Manufacture of rubber products | 04045 | |
| Manufacture of plastic products | 04046 | |
| Manufacture of glass and glass products | 04047 | |
| Manufacture of cement, lime and plaster | 04048 | |
| Manufacture of articles of concrete, cement and plaster | 04049 | |
| Manufacture of Bricks | 04050 | |
| Manufacture of other clay and ceramic products | 04051 | |
| Manufacture of other non-metallic mineral products | 04052 | |
| Manufacture of pig iron, sponge iron, Direct Reduced Iron etc. | 04053 | |
| Manufacture of Ferro alloys | 04054 | |
| Manufacture of Ingots, billets, blooms and slabs etc. | 04055 | |
| Manufacture of steel products | 04056 | |
| Manufacture of basic precious and non-ferrous metals | 04057 | |
| Manufacture of non-metallic mineral products | 04058 | |
| Casting of metals | 04059 | |
| Manufacture of fabricated metal products | 04060 | |
| Manufacture of engines and turbines | 04061 | |
| Manufacture of pumps and compressors | 04062 | |
| Manufacture of bearings and gears | 04063 | |
| Manufacture of ovens and furnaces | 04064 |
| Manufacture of lifting and handling equipment | 04065 | |
| Manufacture of other general purpose machinery | 04066 | |
| Manufacture of agricultural and forestry machinery | 04067 | |
| Manufacture of Machine Tools | 04068 | |
| Manufacture of machinery for metallurgy | 04069 | |
| Manufacture of machinery for mining, quarrying and constructions | 04070 | |
| Manufacture of machinery for processing of food and beverages | 04071 | |
| Manufacture of machinery for leather and textile | 04072 | |
| Manufacture of weapons and ammunition | 04073 | |
| Manufacture of other special purpose machinery | 04074 | |
| Manufacture of domestic appliances | 04075 | |
| Manufacture of office, accounting and computing machinery | 04076 | |
| Manufacture of electrical machinery and apparatus | 04077 | |
| Manufacture of Radio, Television, communication equipment and
apparatus |
04078 | |
| Manufacture of medical and surgical equipment | 04079 | |
| Manufacture of industrial process control equipment | 04080 | |
| Manufacture of instruments and appliances for measurements and
navigation |
04081 | |
| Manufacture of optical instruments | 04082 | |
| Manufacture of watches and clocks | 04083 | |
| Manufacture of motor vehicles | 04084 | |
| Manufacture of body of motor vehicles | 04085 | |
| Manufacture of parts & accessories of motor vehicles & engines | 04086 | |
| Building & repair of ships and boats | 04087 | |
| Manufacture of railway locomotive and rolling stocks | 04088 | |
| Manufacture of aircraft and spacecraft | 04089 | |
| Manufacture of bicycles | 04090 | |
| Manufacture of other transport equipment | 04091 | |
| Manufacture of furniture | 04092 | |
| Manufacture of jewellery | 04093 | |
| Manufacture of sports goods | 04094 | |
| Manufacture of musical instruments | 04095 | |
| Manufacture of games and toys | 04096 | |
| Other manufacturing n.e.c. | 04097 | |
| Recycling of metal waste and scrap | 04098 | |
| Recycling of non- metal waste and scrap | 04099 | |
| ELECTRITY, GAS AND
WATER |
Production, collection and distribution of electricity | 05001 |
| Manufacture and distribution of gas | 05002 | |
| Collection, purification and distribution of water | 05003 | |
| Other essential commodity service n.e.c | 05004 | |
| CONSTRUCTION | Site preparation works | 06001 |
| Building of complete constructions or parts- civil contractors | 06002 | |
| Building installation | 06003 | |
| Building completion | 06004 | |
| Construction and maintenance of roads, rails, bridges, tunnels, ports,
harbour, runways etc. |
06005 | |
| Construction and maintenance of power plants | 06006 | |
| Construction and maintenance of industrial plants | 06007 | |
| Construction and maintenance of power transmission and
telecommunication lines |
06008 | |
| Construction of water ways and water reservoirs | 06009 | |
| Other construction activity n.e.c. | 06010 | |
| REAL ESTATE AND
RENTING SERVICES |
Purchase, sale and letting of leased buildings
(residential and non-residential) |
07001 |
| Operating of real estate of self-owned buildings
(residential and non-residential) |
07002 | |
| Developing and sub-dividing real estate into lots | 07003 | |
| Real estate activities on a fee or contract basis | 07004 | |
| Other real estate/renting services n.e.c | 07005 | |
| RENTING OF MACHINERY | Renting of land transport equipment | 08001 |
| Renting of water transport equipment | 08002 | |
| Renting of air transport equipment | 08003 | |
| Renting of agricultural machinery and equipment | 08004 | |
| Renting of construction and civil engineering machinery | 08005 | |
| Renting of office machinery and equipment | 08006 | |
| Renting of other machinery and equipment n.e.c. | 08007 | |
| Renting of personal and household goods n.e.c. | 08008 | |
| Renting of other machinery n.e.c. | 08009 | |
| WHOLESALE AND RETAIL
TRADE |
Wholesale and retail sale of motor vehicles | 09001 |
| Repair and maintenance of motor vehicles | 09002 | |
| Sale of motor parts and accessories- wholesale and retail | 09003 | |
| Retail sale of automotive fuel | 09004 | |
| General commission agents, commodity brokers and auctioneers | 09005 | |
| Wholesale of agricultural raw material | 09006 | |
| Wholesale of food & beverages and tobacco | 09007 | |
| Wholesale of household goods | 09008 | |
| Wholesale of metals and metal ores | 09009 | |
| Wholesale of household goods | 09010 | |
| Wholesale of construction material | 09011 | |
| Wholesale of hardware and sanitary fittings | 09012 | |
| Wholesale of cotton and jute | 09013 | |
| Wholesale of raw wool and raw silk | 09014 | |
| Wholesale of other textile fibres | 09015 | |
| Wholesale of industrial chemicals | 09016 | |
| Wholesale of fertilizers and pesticides | 09017 | |
| Wholesale of electronic parts & equipment | 09018 | |
| Wholesale of other machinery, equipment and supplies | 09019 | |
| Wholesale of waste, scrap & materials for re-cycling | 09020 | |
| Retail sale of food, beverages and tobacco in specialized stores | 09021 | |
| Retail sale of other goods in specialized stores | 09022 | |
| Retail sale in non-specialized stores | 09023 | |
| Retail sale of textiles, apparel, footwear, leather goods | 09024 | |
| Retail sale of other household appliances | 09025 | |
| Retail sale of hardware, paint and glass | 09026 | |
| Wholesale of other products n.e.c | 09027 | |
| Retail sale of other products n.e.c | 09028 | |
| HOTELS, RESTAURANTS | Hotels – Star rated | 10001 |
| AND HOSPITALITY
SERVICES |
Hotels – Non-star rated | 10002 |
| Motels, Inns and Dharmshalas | 10003 | |
| Guest houses and circuit houses | 10004 | |
| Dormitories and hostels at educational institutions | 10005 | |
| Short stay accommodations n.e.c. | 10006 | |
| Restaurants – with bars | 10007 | |
| Restaurants – without bars | 10008 | |
| Canteens | 10009 | |
| Independent caterers | 10010 | |
| Casinos and other games of chance | 10011 | |
| Other hospitality services n.e.c. | 10012 | |
| TRANSPORT & LOGISTICS SERVICES | Travel agencies and tour operators | 11001 |
| Packers and movers | 11002 | |
| Passenger land transport | 11003 | |
| Air transport | 11004 | |
| Transport by urban/sub-urban railways | 11005 | |
| Inland water transport | 11006 | |
| Sea and coastal water transport | 11007 | |
| Freight transport by road | 11008 | |
| Freight transport by railways | 11009 | |
| Forwarding of freight | 11010 | |
| Receiving and acceptance of freight | 11011 | |
| Cargo handling | 11012 | |
| Storage and warehousing | 11013 | |
| Transport via pipelines (transport of gases, liquids, slurry and other commodities) | 11014 | |
| Other Transport & Logistics services n.e.c | 11015 | |
| POST AND
TELECOMMUNICATION SERVICES |
Post and courier activities | 12001 |
| Basic telecom services | 12002 | |
| Value added telecom services | 12003 | |
| Maintenance of telecom network | 12004 | |
| Activities of the cable operators | 12005 | |
| Other Post & Telecommunication services n.e.c | 12006 | |
| FINANCIAL
INTERMEDIATION SERVICES |
Commercial banks, saving banks and discount houses | 13001 |
| Specialised institutions granting credit | 13002 | |
| Financial leasing | 13003 | |
| Hire-purchase financing | 13004 | |
| Housing finance activities | 13005 | |
| Commercial loan activities | 13006 |
| Credit cards | 13007 | |
| Mutual funds | 13008 | |
| Chit fund | 13009 | |
| Investment activities | 13010 | |
| Life insurance | 13011 | |
| Pension funding | 13012 | |
| Non-life insurance | 13013 | |
| Administration of financial markets | 13014 | |
| Stock brokers, sub-brokers and related activities | 13015 | |
| Financial advisers, mortgage advisers and brokers | 13016 | |
| Foreign exchange services | 13017 | |
| Other financial intermediation services n.e.c. | 13018 | |
| COMPUTER AND
RELATED SERVICES |
Software development | 14001 |
| Other software consultancy | 14002 | |
| Data processing | 14003 | |
| Database activities and distribution of electronic content | 14004 | |
| Other IT enabled services | 14005 | |
| BPO services | 14006 | |
| Cyber café | 14007 | |
| Maintenance and repair of office, accounting and computing
machinery |
14008 | |
| Computer training and educational institutes | 14009 | |
| Other computation related services n.e.c. | 14010 | |
| RESEARCH AND
DEVELOPMENT |
Natural sciences and engineering | 15001 |
| Social sciences and humanities | 15002 | |
| Other Research & Development activities n.e.c. | 15003 | |
| PROFESSIONS | Legal profession | 16001 |
| Accounting, book-keeping and auditing profession | 16002 | |
| Tax consultancy | 16003 | |
| Architectural profession | 16004 | |
| Engineering and technical consultancy | 16005 | |
| Advertising | 16006 | |
| Fashion designing | 16007 | |
| Interior decoration | 16008 | |
| Photography | 16009 | |
| Auctioneers | 16010 | |
| Business brokerage | 16011 | |
| Market research and public opinion polling | 16012 | |
| Business and management consultancy activities | 16013 |
| Labour recruitment and provision of personnel | 16014 | |
| Investigation and security services | 16015 | |
| Building-cleaning and industrial cleaning activities | 16016 | |
| Packaging activities | 16017 | |
| Secretarial activities | 16018 | |
| Other professional services n.e.c. | 16019 | |
| EDUCATION SERVICES | Primary education | 17001 |
| Secondary/ senior secondary education | 17002 | |
| Technical and vocational secondary/ senior secondary education | 17003 | |
| Higher education | 17004 | |
| Education by correspondence | 17005 | |
| Coaching centres and tuitions | 17006 | |
| Other education services n.e.c. | 17007 | |
| HEALTH CARE SERVICES | General hospitals | 18001 |
| Speciality and super speciality hospitals | 18002 | |
| Nursing homes | 18003 | |
| Diagnostic centres | 18004 | |
| Pathological laboratories | 18005 | |
| Independent blood banks | 18006 | |
| Medical transcription | 18007 | |
| Independent ambulance services | 18008 | |
| Medical suppliers, agencies and stores | 18009 | |
| Medical clinics | 18010 | |
| Dental practice | 18011 | |
| Ayurveda practice | 18012 | |
| Unani practice | 18013 | |
| Homeopathy practice | 18014 | |
| Nurses, physiotherapists or other para-medical practitioners | 18015 | |
| Veterinary hospitals and practice | 18016 | |
| Other healthcare services | 18017 | |
| SOCIAL AND COMMUNITY WORK | Social work activities with accommodation (orphanages and old age homes) | 19001 |
| Social work activities without accommodation (Creches) | 19002 | |
| Industry associations, chambers of commerce | 19003 | |
| Professional organisations | 19004 | |
| Trade unions | 19005 | |
| Religious organizations | 19006 | |
| Political organisations | 19007 | |
| Other membership organisations n.e.c. (rotary clubs, book clubs and | 19008 |
| philatelic clubs) | ||
| Other Social or community service n.e.c | 19009 | |
| CULTURE AND SPORT | Motion picture production | 20001 |
| Film distribution | 20002 | |
| Film laboratories | 20003 | |
| Television channel productions | 20004 | |
| Television channels broadcast | 20005 | |
| Video production and distribution | 20006 | |
| Sound recording studios | 20007 | |
| Radio – recording and distribution | 20008 | |
| Stage production and related activities | 20009 | |
| Individual artists excluding authors | 20010 | |
| Literary activities | 20011 | |
| Other cultural activities n.e.c. | 20012 | |
| Circuses and race tracks | 20013 | |
| Video Parlours | 20014 | |
| News agency activities | 20015 | |
| Library and archives activities | 20016 | |
| Museum activities | 20017 | |
| Preservation of historical sites and buildings | 20018 | |
| Botanical and zoological gardens | 20019 | |
| Operation and maintenance of sports facilities | 20020 | |
| Activities of sports and game schools | 20021 | |
| Organisation and operation of indoor/outdoor sports and promotion
and production of sporting events |
20022 | |
| Other sporting activities n.e.c. | 20023 | |
| Other recreational activities n.e.c. | 20024 | |
| OTHER SERVICES | Hair dressing and other beauty treatment | 21001 |
| Funeral and related activities | 21002 | |
| Marriage bureaus | 21003 | |
| Pet care services | 21004 | |
| Sauna and steam baths, massage salons etc. | 21005 | |
| Astrological and spiritualists’ activities | 21006 | |
| Private households as employers of domestic staff | 21007 | |
| Other services n.e.c. | 21008 | |
| EXTRA TERRITORIAL
ORGANISATIONS AND BODIES |
Extra territorial organisations and bodies (IMF, World Bank,
European Commission etc.) |
22001 |
*n.e.c. – not elsewhere classified
These codes also available on income tax India filing portal’s download section.
Latest instructions & download from IT Dept
business codes_ITR_4_AY_2019-20.PDF
Nature of Business Code for AY 2018-19 in Comparison With (AY 2017-18) (PDF)
for AY 2018 -19
The number of Sectors has been increased from 9 to 22
The number of classification has been increased from 74 to 345
nature-of-business-codes-for-ay-2018-19
FOllow Income tax Slab rates Ay 2019-20, Income tax Deductions
