CBDT has changed nature of business codes for income tax return forms from A.Y. 18-19.
Before filing of Income tax return ensure correct business sector along with correct business code has been selected. List of Business codes for ITR forms for A.Y. 2018-19 mentioned below:-
Before filing of Income tax return ensure correct business sector along with correct business code has been selected. List of Business codes for ITR forms for A.Y. 2018-19 mentioned below:-
Sub-Sector
|
Code
|
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY
|
|
Growing and manufacturing of tea
|
1001
|
Growing and manufacturing of coffee
|
1002
|
Growing and manufacturing of rubber
|
1003
|
Market gardening and horticulture
specialties
|
1004
|
Raising of silk worms and production of silk
|
1005
|
Raising of bees and production of honey
|
1006
|
Raising of poultry and production of eggs
|
1007
|
Rearing of sheep and production of wool
|
1008
|
Rearing of animals and production of animal
products
|
1009
|
Agricultural and animal husbandry services
|
1010
|
Soil conservation, soil testing and soil
desalination services
|
1011
|
Hunting, trapping and game propagation
services
|
1012
|
Growing of timber, plantation, operation of
tree nurseries and conserving of forest
|
1013
|
Gathering of tendu leaves
|
1014
|
Gathering of other wild growing materials
|
1015
|
Forestry service activities, timber
cruising, afforestation and reforestation
|
1016
|
Logging service activities, transport of
logs within the forest
|
1017
|
Other agriculture, animal husbandry or
forestry activity n.e.c
|
1018
|
FISH FARMING
|
|
Fishing on commercial basis in inland waters
|
2001
|
Fishing on commercial basis in ocean and
coastal areas
|
2002
|
Fish farming
|
2003
|
Gathering of marine materials such as
natural pearls, sponges, coral etc.
|
2004
|
Services related to marine and fresh water
fisheries, fish hatcheries and fish farms
|
2005
|
Other Fish farming activity n.e.c
|
2006
|
MINING AND QUARRYING
|
|
Mining and agglomeration of hard coal
|
3001
|
Mining and agglomeration of lignite
|
3002
|
Extraction and agglomeration of peat
|
3003
|
Extraction of crude petroleum and natural
gas
|
3004
|
Service activities incidental to oil and gas
extraction excluding surveying
|
3005
|
Mining of uranium and thorium ores
|
3006
|
Mining of iron ores
|
3007
|
Mining of non-ferrous metal ores, except
uranium and thorium ores
|
3008
|
Mining of gemstones
|
3009
|
Mining of chemical and fertilizer minerals
|
3010
|
Mining of quarrying of abrasive materials
|
3011
|
Mining of mica, graphite and asbestos
|
3012
|
Quarrying of stones
(marble/granite/dolomite), sand and clay
|
3013
|
Other mining and quarrying
|
3014
|
Mining and production of salt
|
3015
|
Other mining and quarrying n.e.c
|
3016
|
MANUFACTURING
|
|
Production, processing and preservation of
meat and meat products
|
4001
|
Production, processing and preservation of
fish and fish products
|
4002
|
Manufacture of vegetable oil, animal oil and
fats
|
4003
|
Processing of fruits, vegetables and edible
nuts
|
4004
|
Manufacture of dairy products
|
4005
|
Manufacture of sugar
|
4006
|
Manufacture of cocoa, chocolates and sugar
confectionery
|
4007
|
Flour milling
|
4008
|
Rice milling
|
4009
|
Dal milling
|
4010
|
Manufacture of other grain mill products
|
4011
|
Manufacture of bakery products
|
4012
|
Manufacture of starch products
|
4013
|
Manufacture of animal feeds
|
4014
|
Manufacture of other food products
|
4015
|
Manufacturing of wines
|
4016
|
Manufacture of beer
|
4017
|
Manufacture of malt liquors
|
4018
|
Distilling and blending of spirits,
production of ethyl alcohol
|
4019
|
Manufacture of mineral water
|
4020
|
Manufacture of soft drinks
|
4021
|
Manufacture of other non-alcoholic beverages
|
4022
|
Manufacture of tobacco products
|
4023
|
Manufacture of textiles (other than by
handloom)
|
4024
|
Manufacture of textiles using handlooms
(khadi)
|
4025
|
Manufacture of carpet, rugs, blankets,
shawls etc. (other than by hand)
|
4026
|
Manufacture of carpet, rugs, blankets,
shawls etc. by hand
|
4027
|
Manufacture of wearing apparel
|
4028
|
Tanning and dressing of leather
|
4029
|
Manufacture of luggage, handbags and the
like saddler and harness
|
4030
|
Manufacture of footwear
|
4031
|
Manufacture of wood and wood products, cork,
straw and plaiting material
|
4032
|
Manufacture of paper and paper products
|
4033
|
Publishing, printing and reproduction of
recorded media
|
4034
|
Manufacture of coke oven products
|
4035
|
Manufacture of refined petroleum products
|
4036
|
Processing of nuclear fuel
|
4037
|
Manufacture of fertilizers and nitrogen
compounds
|
4038
|
Manufacture of plastics in primary forms and
of synthetic rubber
|
4039
|
Manufacture of paints, varnishes and similar
coatings
|
4040
|
Manufacture of pharmaceuticals, medicinal
chemicals and botanical products
|
4041
|
Manufacture of soap and detergents
|
4042
|
Manufacture of other chemical products
|
4043
|
Manufacture of man-made fibers
|
4044
|
Manufacture of rubber products
|
4045
|
Manufacture of plastic products
|
4046
|
Manufacture of glass and glass products
|
4047
|
Manufacture of cement, lime and plaster
|
4048
|
Manufacture of articles of concrete, cement
and plaster
|
4049
|
Manufacture of Bricks
|
4050
|
Manufacture of other clay and ceramic
products
|
4051
|
Manufacture of other non-metallic mineral
products
|
4052
|
Manufacture of pig iron, sponge iron, Direct
Reduced Iron etc.
|
4053
|
Manufacture of Ferro alloys
|
4054
|
Manufacture of Ingots, billets, blooms and
slabs etc.
|
4055
|
Manufacture of steel products
|
4056
|
Manufacture of basic precious and non-
ferrous metals
|
4057
|
Manufacture of non-metallic mineral products
|
4058
|
Casting of metals
|
4059
|
Manufacture of fabricated metal products
|
4060
|
Manufacture of engines and turbines
|
4061
|
Manufacture of pumps and compressors
|
4062
|
Manufacture of bearings and gears
|
4063
|
Manufacture of ovens and furnaces
|
4064
|
Manufacture of lifting and handling
equipment
|
4065
|
Manufacture of other general purpose
machinery
|
4066
|
Manufacture of agricultural and forestry
machinery
|
4067
|
Manufacture of Machine Tools
|
4068
|
Manufacture of machinery for metallurgy
|
4069
|
Manufacture of machinery for mining,
quarrying and constructions
|
4070
|
Manufacture of machinery for processing of
food and beverages
|
4071
|
Manufacture of machinery for leather and
textile
|
4072
|
Manufacture of weapons and ammunition
|
4073
|
Manufacture of other special purpose
machinery
|
4074
|
Manufacture of domestic appliances
|
4075
|
Manufacture of office, accounting and
computing machinery
|
4076
|
Manufacture of electrical machinery and
apparatus
|
4077
|
Manufacture of Radio, Television,
communication equipment and apparatus
|
4078
|
Manufacture of medical and surgical
equipment
|
4079
|
Manufacture of industrial process control
equipment
|
4080
|
Manufacture of instruments and appliances
for measurements and navigation
|
4081
|
Manufacture of optical instruments
|
4082
|
Manufacture of watches and clocks
|
4083
|
Manufacture of motor vehicles
|
4084
|
Manufacture of body of motor vehicles
|
4085
|
Manufacture of parts & accessories of
motor vehicles & engines
|
4086
|
Building & repair of ships and boats
|
4087
|
Manufacture of railway locomotive and
rolling stocks
|
4088
|
Manufacture of aircraft and spacecraft
|
4089
|
Manufacture of bicycles
|
4090
|
Manufacture of other transport equipment
|
4091
|
Manufacture of furniture
|
4092
|
Manufacture of jewellery
|
4093
|
Manufacture of sports goods
|
4094
|
Manufacture of musical instruments
|
4095
|
Manufacture of games and toys
|
4096
|
Other manufacturing n.e.c.
|
4097
|
Recycling of metal waste and scrap
|
4098
|
Recycling of non- metal waste and scrap
|
4099
|
ELECTRITY, GAS AND WATER
|
|
Production, collection and distribution of
electricity
|
5001
|
Manufacture and distribution of gas
|
5002
|
Collection, purification and distribution of
water
|
5003
|
Other essential commodity service n.e.c
|
5004
|
CONSTRUCTION
|
|
Site preparation works
|
6001
|
Building of complete constructions or parts-
civil contractors
|
6002
|
Building installation
|
6003
|
Building completion
|
6004
|
Construction and maintenance of roads,
rails, bridges, tunnels, ports, harbour, runways etc.
|
6005
|
Construction and maintenance of power plants
|
6006
|
Construction and maintenance of industrial
plants
|
6007
|
Construction and maintenance of power
transmission and telecommunication lines
|
6008
|
Construction of water ways and water
reservoirs
|
6009
|
Other construction activity n.e.c.
|
6010
|
REAL ESTATE AND RENTING SERVICES
|
|
Purchase, sale and letting of leased
buildings (residential and non-residential)
|
7001
|
Operating of real estate of self-owned
buildings (residential and non-residential)
|
7002
|
Developing and sub-dividing real estate into
lots
|
7003
|
Real estate activities on a fee or contract
basis
|
7004
|
Other real estate/renting services n.e.c
|
7005
|
RENTING OF MACHINERY
|
|
Renting of land transport equipment
|
8001
|
Renting of water transport equipment
|
8002
|
Renting of air transport equipment
|
8003
|
Renting of agricultural machinery and
equipment
|
8004
|
Renting of construction and civil
engineering machinery
|
8005
|
Renting of office machinery and equipment
|
8006
|
Renting of other machinery and equipment
n.e.c.
|
8007
|
Renting of personal and household goods
n.e.c.
|
8008
|
Renting of other machinery n.e.c.
|
8009
|
WHOLESALE AND RETAIL TRADE
|
|
Wholesale and retail sale of motor vehicles
|
9001
|
Repair and maintenance of motor vehicles
|
9002
|
Sale of motor parts and
accessories-wholesale and retail
|
9003
|
Retail sale of automotive fuel
|
9004
|
General commission agents, commodity brokers
and auctioneers
|
9005
|
Wholesale of agricultural raw material
|
9006
|
Wholesale of food & beverages and
tobacco
|
9007
|
Wholesale of household goods
|
9008
|
Wholesale of metals and metal ores
|
9009
|
Wholesale of household goods
|
9010
|
Wholesale of construction material
|
9011
|
Wholesale of hardware and sanitary fittings
|
9012
|
Wholesale of cotton and jute
|
9013
|
Wholesale of raw wool and raw silk
|
9014
|
Wholesale of other textile fibres
|
9015
|
Wholesale of industrial chemicals
|
9016
|
Wholesale of fertilizers and pesticides
|
9017
|
Wholesale of electronic parts &
equipment
|
9018
|
Wholesale of other machinery, equipment and
supplies
|
9019
|
Wholesale of waste, scrap & materials
for re-cycling
|
9020
|
Retail sale of food, beverages and tobacco
in specialized stores
|
9021
|
Retail sale of other goods in specialized
stores
|
9022
|
Retail sale in non-specialized stores
|
9023
|
Retail sale of textiles, apparel, footwear,
leather goods
|
9024
|
Retail sale of other household appliances
|
9025
|
Retail sale of hardware, paint and glass
|
9026
|
Wholesale of other products n.e.c
|
9027
|
Retail sale of other products n.e.c
|
9028
|
HOTELS, RESTAURANTS AND HOSPITALITY SERVICES
|
|
Hotels – Star rated
|
10001
|
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 tuition’s
|
17006
|
Other education services n.e.c.
|
17007
|
HEALTH CARE SERVICES
|
|
General hospitals
|
18001
|
Specialty and super specialty hospitals
|
18002
|
Nursing homes
|
18003
|
Diagnostic centers
|
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 philatelic clubs)
|
19008
|
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
|
