BUSINESS CODES FOR ITR FORMS FOR A.

Y 2018-19

Sector Sub-Sector Code Busi

ness
Typ
e
SHARE OF INCOM E
FROM FIRM ONLY Share Of Income From Firm Only 00001

AGRICULTURE, Growing and manufacturing of tea 01001 AD

ANIMAL HUSBA NDR Y Growing and manufacturing of coffee 01002 AD
& FORESTRY
Growing and manufacturing of rubber 01003 AD
Market gardening and horticulture specialties 01004 AD
Raising of silk worms and production of silk 01005 AD
Raising of bees and production of honey 01006 AD
Raising of poultry and production of eggs 01007 AD
Rearing of sheep and production of wool 01008 AD
Rearing of animals and production of animal products 01009 AD
Agricultural and animal husbandry services 01010 AD
Soil conservation, soil testing and soil desalination services 01011 AD
Hunting, trapping and game propagation services 01012 AD
Growing of timber, plantation, operation of tree nurseries and 01013 AD
conserving of forest
Gathering of tendu leaves 01014 AD
Gathering of other wild growing materials 01015 AD
Forestry service activities, A cruising, afforestation and 01016 AD
reforestation D
Logging service activities, transport of logs within the forest 01017 AD
Other agriculture, animal husbandry or forestry activity n.e.c 01018 AD

FISH FARMING Fishing on commercial basis in inland waters 02001 AD

Fishing on commercial basis in ocean and coastal areas 02002 AD
Fish farming 02003 AD
Gathering of marine materials such as natural pearls, sponges, coral 02004 AD
etc.
Services related to marine and fresh water fisheries, fish hatcheries 02005 AD
and fish farms
Other Fish farming activity n.e.c 02006 AD

MINING AND Mining and agglomeration of hard coal 03001 AD

QUARRYING Mining and agglomeration of lignite 03002 AD
Extraction and agglomeration of peat 03003 AD
Extraction of crude petroleum and natural gas 03004 AD
Service activities incidental to oil and gas extraction excluding 03005 AD
surveying
Mining of uranium and thorium ores 03006 AD
Mining of iron ores 03007 AD
Mining of non-ferrous metal ores, except uranium and thorium ores 03008 AD
Mining of gemstones 03009 AD
Mining of chemical and fertilizer minerals 03010 AD
Mining of quarrying of abrasive materials 03011 AD
Mining of mica, graphite and asbestos 03012 AD
Quarrying of stones (marble/granite/dolomite), sand and clay 03013 AD
Other mining and quarrying 03014 AD
Mining and production of salt 03015 AD
Other mining and quarrying n.e.c 03016 AD

MANUFACTURING Production, processing and preservation of meat and meat products 04001 AD
Production, processing and preservation of fish and fish products 04002 AD
Manufacture of vegetable oil, animal oil and fats 04003 AD
Processing of fruits, vegetables and edible nuts 04004 AD
Manufacture of dairy products 04005 AD
Manufacture of sugar 04006 AD
Manufacture of cocoa, chocolates and sugar confectionery 04007 AD

Flour milling 04008 AD

Rice milling 04009 AD
Dal milling 04010 AD
Manufacture of other grain mill products 04011 AD
Manufacture of bakery products 04012 AD
Manufacture of starch products 04013 AD
Manufacture of animal feeds 04014 AD
Manufacture of other food products 04015 AD
Manufacturing of wines 04016 AD
Manufacture of beer 04017 AD
Manufacture of malt liquors 04018 AD
Distilling and blending of spirits, production of ethyl alcohol 04019 AD
Manufacture of mineral water 04020 AD
Manufacture of soft drinks 04021 AD
Manufacture of other non-alcoholic beverages 04022 AD
Manufacture of tobacco products 04023 AD
Manufacture of textiles (other than by handloom) 04024 AD
Manufacture of textiles using handlooms (khadi) 04025 AD
Manufacture of carpet, rugs, blankets, shawls etc. (other than by 04026 AD
hand)
Manufacture of carpet, rugs, blankets, shawls etc. by hand 04027 AD
Manufacture of wearing apparel 04028 AD
Tanning and dressing of leather 04029 AD
Manufacture of luggage, handbags and the like saddler and harness 04030 AD
Manufacture of footwear 04031 AD
Manufacture of wood and wood products, cork, straw and plaiting 04032 AD
material
Manufacture of paper and paper products 04033 AD
Publishing, printing and reproduction of recorded media 04034 AD
Manufacture of coke oven products 04035 AD
Manufacture of refined petroleum products 04036 AD
Processing of nuclear fuel 04037 AD
Manufacture of fertilizers and nitrogen compounds 04038 AD
Manufacture of plastics in primary forms and of synthetic rubber 04039 AD
Manufacture of paints, varnishes and similar coatings 04040 AD
Manufacture of pharmaceuticals, medicinal chemicals and botanical 04041 AD
products
Manufacture of soap and detergents 04042 AD
Manufacture of other chemical products 04043 AD
Manufacture of man-made fibers 04044 AD
Manufacture of rubber products 04045 AD
Manufacture of plastic products 04046 AD
Manufacture of glass and glass products 04047 AD
Manufacture of cement, lime and plaster 04048 AD
Manufacture of articles of concrete, cement and plaster 04049 AD
Manufacture of Bricks 04050 AD
Manufacture of other clay and ceramic products 04051 AD
Manufacture of other non-metallic mineral products 04052 AD
Manufacture of pig iron, sponge iron, Direct Reduced Iron etc. 04053 AD
Manufacture of Ferro alloys 04054 AD
Manufacture of Ingots, billets, blooms and slabs etc. 04055 AD
Manufacture of steel products 04056 AD
Manufacture of basic precious and non-ferrous metals 04057 AD
Manufacture of non-metallic mineral products 04058 AD
Casting of metals 04059 AD
Manufacture of fabricated metal products 04060 AD
Manufacture of engines and turbines 04061 AD
Manufacture of pumps and compressors 04062 AD
Manufacture of bearings and gears 04063 AD
 Manufacture of ovens and furnaces 04064 AD

Manufacture of lifting and handling equipment 04065 AD

Manufacture of other general purpose machinery 04066 AD
Manufacture of agricultural and forestry machinery 04067 AD
Manufacture of Machine Tools 04068 AD
Manufacture of machinery for metallurgy 04069 AD
Manufacture of machinery for mining, quarrying and constructions 04070 AD
Manufacture of machinery for processing of food and beverages 04071 AD
Manufacture of machinery for leather and textile 04072 AD
Manufacture of weapons and ammunition 04073 AD
Manufacture of other special purpose machinery 04074 AD
Manufacture of domestic appliances 04075 AD
Manufacture of office, accounting and computing machinery 04076 AD
Manufacture of electrical machinery and apparatus 04077 AD
Manufacture of Radio, Television, communication equipment and 04078 AD
apparatus
Manufacture of medical and surgical equipment 04079 AD
Manufacture of industrial process control equipment 04080 AD
Manufacture of instruments and appliances for measurements and 04081 AD
navigation
Manufacture of optical instruments 04082 AD
Manufacture of watches and clocks 04083 AD
Manufacture of motor vehicles 04084 AD
Manufacture of body of motor vehicles 04085 AD
Manufacture of parts & accessories of motor vehicles & engines 04086 AD
Building & repair of ships and boats 04087 AD
Manufacture of railway locomotive and rolling stocks 04088 AD
Manufacture of aircraft and spacecraft 04089 AD
Manufacture of bicycles 04090 AD
Manufacture of other transport equipment 04091 AD
Manufacture of furniture 04092 AD
Manufacture of jewellery 04093 AD
Manufacture of sports goods 04094 AD
Manufacture of musical instruments 04095 AD
Manufacture of games and toys 04096 AD
Other manufacturing n.e.c. 04097 AD
Recycling of metal waste and scrap 04098 AD
Recycling of non- metal waste and scrap 04099 AD

ELECTRITY, GAS AND Production, collection and distribution of electricity 05001 AD

WATER Manufacture and distribution of gas 05002 AD
Collection, purification and distribution of water 05003 AD
Other essential commodity service n.e.c 05004 AD

Site preparation works 06001 AD

Building of complete constructions or parts - civil contractors 06002 AD
Building installation 06003 AD
Building completion 06004 AD
Construction and maintenance of roads, rails, bridges, tunnels, ports, 06005 AD
CONSTRUCTION
harbour, runways etc.
Construction and maintenance of power plants 06006 AD
Construction and maintenance of industrial plants 06007 AD
Construction and maintenance of power transmission and 06008 AD
telecommunication lines
Construction of water ways and water reservoirs 06009 AD
Other construction activity n.e.c. 06010 AD

REAL ESTATE AND Purchase, sale and letting of leased buildings (residential 07001 AD
RENTING SERVICES and non-residential)

Operating of real estate of self-owned buildings (residential 07002 AD

and non-residential)
 Developing and sub-dividing real estate into lots 07003 AD
Real estate activities on a fee or contract basis 07004 AD
Other real estate/renting services n.e.c 07005 AD

Renting of land transport equipment 08001 AD /AE

Renting of water transport equipment 08002 AD
Renting of air transport equipment 08003 AD
Renting of agricultural machinery and equipment 08004 AD
RENTING OF M ACHINERY Renting of construction and civil engineering machinery 08005 AD
Renting of office machinery and equipment 08006 AD
Renting of other machinery and equipment n.e.c. 08007 AD
Renting of personal and household goods n.e.c. 08008 AD
Renting of other machinery n.e.c. 08009 AD

Wholesale and retail sale of motor vehicles 09001 AD

Repair and maintenance of motor vehicles 09002 AD
Sale of motor parts and accessories - wholesale and retail 09003 AD
Retail sale of automotive fuel 09004 AD
General commission agents, commodity brokers and auctioneers 09005
Wholesale of agricultural raw material 09006 AD
Wholesale of food & beverages and tobacco 09007 AD
Wholesale of household goods 09008 AD
Wholesale of metals and metal ores 09009 AD
Wholesale of household goods 09010 AD
WHOLESALE AND RETAIL
TRADE Wholesale of construction material 09011 AD
Wholesale of hardware and sanitary fittings 09012 AD
Wholesale of cotton and jute 09013 AD
Wholesale of raw wool and raw silk 09014 AD
Wholesale of other textile fibres 09015 AD
Wholesale of industrial chemicals 09016 AD
Wholesale of fertilizers and pesticides 09017 AD
Wholesale of electronic parts & equipment 09018 AD
Wholesale of other machinery, equipment and supplies 09019 AD
Wholesale of waste, scrap & materials for re-cycling 09020 AD
Retail sale of food, beverages and tobacco in specialized stores 09021 AD
Retail sale of other goods in specialized stores 09022 AD
Retail sale in non-specialized stores 09023 AD
Retail sale of textiles, apparel, footwear, leather goods 09024 AD
Retail sale of other household appliances 09025 AD
Retail sale of hardware, paint and glass 09026 AD
Wholesale of other products n.e.c 09027 AD
Retail sale of other products n.e.c 09028 AD

COM M ISSION AGENT Commission Agent - Kahcha Arahtia (FROM ASSESSMENT 09029 AD
YEAR 2025-26)

HOTELS, RESTAURANTS Hotels – Star rated 10001 AD

AND HOSPITALITY Hotels – Non-star rated 10002 AD

SERVICES
Motels, Inns and Dharmshalas 10003 AD
Guest houses and circuit houses 10004 AD
 Dormitories and hostels at educational institutions 10005 AD
Short stay accommodations n.e.c. 10006 AD
Restaurants – with bars 10007 AD
Restaurants – without bars 10008 AD
Canteens 10009 AD
Independent caterers 10010 AD
Casinos and other games of chance 10011 AD
Other hospitality services n.e.c. 10012 AD

Travel agencies and tour operators 11001 AD

Packers and movers 11002 AD /AE
Passenger land transport 11003 AD
Air transport 11004 AD
Transport by urban/sub-urban railways 11005 AD
Inland water transport 11006 AD
TRANSPORT & LOGISTICS
SERVICES Sea and coastal water transport 11007 AD
Freight transport by road 11008 AD /AE
Freight transport by railways 11009 AD
Forwarding of freight 11010 AD /AE
Receiving and acceptance of freight 11011 AD /AE
Cargo handling 11012 AD /AE
Storage and warehousing 11013 AD
Transport via pipelines (transport of gases, liquids, slurry and other 11014 AD
commodities)
Other Transport & Logistics services n.e.c 11015 AE

Post and courier activities 12001 AD

Basic telecom services 12002 AD
POST AND
TELECOM M UNICATION Value added telecom services 12003 AD
SERVICES Maintenance of telecom network 12004 AD
Activities of the cable operators 12005 AD
Other Post & Telecommunication services n.e.c 12006 AD

Commercial banks, saving banks and discount houses 13001 AD

Specialised institutions granting credit 13002 AD
Financial leasing 13003 AD
FINANCIAL Hire-purchase financing 13004 AD
INTERM EDIATION
SERVICES Housing finance activities 13005 AD
Commercial loan activities 13006 AD

Credit cards 13007 AD

Mutual funds 13008 AD
Chit fund 13009 AD
Investment activities 13010 AD
Life insurance 13011 AD
Pension funding 13012 AD
Non-life insurance 13013 AD
 Administration of financial markets 13014 AD
Stock brokers, sub-brokers and related activities 13015 AD
Financial advisers, mortgage advisers and brokers 13016 AD
Foreign exchange services 13017 AD
Other financial intermediation services n.e.c. 13018 AD

Software development 14001 ADA

Other software consultancy 14002 ADA
Data processing 14003 ADA
Database activities and distribution of electronic content 14004 ADA
COM PUTER AND
RELATED SERVICES Other IT enabled services 14005 AD
BPO services 14006 ADA
Cyber café 14007 AD
Maintenance and repair of office, accounting and computing 14008 ADA
machinery
Computer training and educational institutes 14009 AD
Other computation related services n.e.c. 14010 AD

Natural sciences and engineering 15001 AD

RESEARCH AND
DEVELOPM ENT Social sciences and humanities 15002 AD
Other Research & Development activities n.e.c. 15003 AD

Legal profession 16001 ADA

Accounting, book-keeping and auditing profession 16002 ADA
Tax consultancy 16003 ADA
Architectural profession 16004 ADA
Engineering and technical consultancy 16005 ADA

PROFESSIONS Advertising 16006 AD

Fashion designing 16007 ADA
Interior decoration 16008 ADA
Photography 16009 ADA
Auctioneers 16010 AD
Business brokerage 16011
Market research and public opinion polling 16012 AD
Business and management consultancy activities 16013 ADA

Labour recruitment and provision of personnel 16014 AD

Investigation and security services 16015 AD
Building-cleaning and industrial cleaning activities 16016 AD
Packaging activities 16017 AD
Secretarial activities 16018 ADA
Medical Profession (FROM ASSESSMENT YEAR 2020-21) 16019-1 ADA
Other professional services n.e.c. 16019 AD
Film Artist 16020 ADA
Social Media Influencers (FROM ASSESSMENT YEAR 2025-26) 16021 ADA

Primary education 17001 AD

 Secondary/ senior secondary education 17002 AD
Technical and vocational secondary/ senior secondary education 17003 AD

EDUCATION SERVICES Higher education 17004 AD

Education by correspondence 17005 AD
Coaching centres and tuitions 17006 AD
Other education services n.e.c. 17007 AD

General hospitals 18001 ADA

Speciality and super speciality hospitals 18002 ADA
Nursing homes 18003 ADA
Diagnostic centres 18004 ADA
Pathological laboratories 18005 ADA
Independent blood banks 18006 AD
Medical transcription 18007 AD
Independent ambulance services 18008 AD

HEALTH CARE SERVICES Medical suppliers, agencies and stores 18009 AD

Medical clinics 18010 ADA
Dental practice 18011 ADA
Ayurveda practice 18012 ADA
Unani practice 18013 ADA
Homeopathy practice 18014 ADA
Nurses, physiotherapists or other para-medical practitioners 18015 ADA
Veterinary hospitals and practice 18016 ADA
Medical education 18017 ADA
Medical research 18018 ADA
Practice of other alternative medicine 18019 ADA
Other healthcare services 18020 ADA

Social work activities with accommodation (orphanages and old age 19001 AD
homes)
Social work activities without accommodation (Creches) 19002 AD
Industry associations, chambers of commerce 19003 AD
SOCIAL AND Professional organisations 19004 AD
COM M UNITY WORK
Trade unions 19005 AD
Religious organizations 19006 AD
Political organisations 19007 AD
Other membership organisations n.e.c. (rotary clubs, book clubs and 19008 AD

philatelic clubs) AD
Other Social or community service n.e.c 19009 AD

Motion picture production 20001 AD

Film distribution 20002 AD
Film laboratories 20003 AD
Television channel productions 20004 AD
Television channels broadcast 20005 AD
Video production and distribution 20006 AD
 Sound recording studios 20007 AD
Radio - recording and distribution 20008 AD
CULTURE AND SPORT
Stage production and related activities 20009 AD
Individual artists excluding authors 20010 ADA
Literary activities 20011 ADA
Other cultural activities n.e.c. 20012 ADA
Circuses and race tracks 20013 AD
Video Parlours 20014 AD
News agency activities 20015 AD
Library and archives activities 20016 AD
Museum activities 20017 AD
Preservation of historical sites and buildings 20018 AD
Botanical and zoological gardens 20019 AD
Operation and maintenance of sports facilities 20020 AD
Activities of sports and game schools 20021 AD
Organisation and operation of indoor/outdoor sports and promotion 20022 AD
and production of sporting events
Sports Management (FROM ASSESSMENT YEAR 2020-21) 20023-1 AD
Other sporting activities n.e.c. 20023 AD
Other recreational activities n.e.c. 20024 AD

Hair dressing and other beauty treatment 21001 AD

Funeral and related activities 21002 AD
Marriage bureaus 21003 AD
OTHER SERVICES Pet care services 21004 AD
Sauna and steam baths, massage salons etc. 21005 AD
Astrological and spiritualists’ activities 21006 AD
Private households as employers of domestic staff 21007 AD
Event Management (FROM ASSESSMENT YEAR 2020-21) 21008-1 AD
Other services n.e.c. 21008 AD

Speculative Trading (FROM ASSESSMENT YEAR 2025-26) 21009 AD

SHARE TRADING Futures and Option Trading (FROM ASSESSMENT YEAR 2025-26) 21010 AD

Buying and Selling Shares (FROM ASSESSMENT YEAR 2025-26) 21011 AD

EXTRA TERRITORIAL Extra territorial organisations and bodies (IMF, World Bank, European 22001 AD
ORGANISATIONS AND Commission etc.)
BODIES

CO- OPERATIVE SOCIETY Banking/Credit Facilities to its members 23001

ACTIVITES
Cottage Industry 23002

Marketing of Agricultural produce grown by its members 23003

Purchase of Agricultural Implements, seeds, livestock or 23004

other articles intended for agriculture for the purpose of
supplying to its members.
 Processing , without the aid of power, of the agricultural 23005
Produce of its members.

Collective disposal of Labour of its members 23006

Fishing or allied activities for the purpose of supplying to its 23007

members.

Primary cooperative society engaged in supplying Milk, 23007

oilseeds, fruits or vegetables raised or grown by its members
to Federal cooperative society engaged in supplying Milk,
oilseeds, fruits or vegetables/Government or local
authority/Government Company / corporation established by
or under a Central, State or Provincial Act

Consumer Cooperative Society Other than specified in 80P(2a) 23008

or 80P(2b)

Consumer Cooperative Society Other than specified in 80P(2a) 23009

or 80P(2b)

Other Cooperative Society engaged in activities Other than 23010

specified in 80P(2a) or 80P(2b)

Interest/Dividend from Investment in other co-operative 23011

society

Income from Letting of godowns / warehouses for storage, 23012

processing / facilitating the marketing of commodities

Others 23013

Federal milk co-operative society 23014

*n.e.c. – not elsewhere classified