Business Codes for ITR forms for FY 2020-21 / AY 2021-22

Business Codes for ITR forms for FY 2020-21 / AY 2021-22

Income Tax Department notifies the business code for the purposes of selecting the relevant code for Income Tax Return (‘ITR’) filing for Financial Year (‘FY’) 2020-21 relevant to Assessment Year (‘AY’) 2021-22. Business Codes for Income Tax Return (ITR) forms for FY 2020-21 / AY 2021-22.

While filing ITR, ‘Business codes’ must be quoted under Nature of business. The correct business code for quoting in ITR is as follows:

 

Sector Sub-Sector Code
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Growing and manufacturing of tea 01001
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Growing and manufacturing of coffee 01002
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Growing and manufacturing of rubber 01003
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Market     gardening specialties and horticulture 01004
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Raising of  silkworms  and production of silk 01005
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Raising of bees and production of honey 01006
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Raising of poultry and production of eggs 01007
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Rearing of sheep and production of wool 01008
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Rearing  of  animals  and  production  of animal products 01009
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Agricultural and services animal husbandry 01010
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Soil  conservation,  soil  testing, and  soil desalination services 01011
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Hunting, trapping, and game propagation services 01012
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Growing  of  timber,  plantation,  operation of tree nurseries, and conserving of forest 01013
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Gathering of tendu leaves 01014
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Gathering of other wild-growing materials 01015
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Forestry     service     activities,     timber cruising, afforestation, and reforestation 01016
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Logging  service  activities,  transport  of logs within the forest 01017
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Other agriculture,  animal husbandry, or forestry activity n.e.c 01018
Sector Sub-Sector Code
FISH FARMING Fishing  on a commercial  basis  in  inland waters 02001
FISH FARMING Fishing  on a commercial  basis  in the ocean and coastal areas 02002
FISH FARMING Fish farming 02003
FISH FARMING Gathering of marine materials such as natural pearls, sponges, coral, etc. 02004
FISH FARMING Services   related   to   marine   and   freshwater  fisheries,  fish  hatcheries, and  fish
farms
02005
FISH FARMING Other Fish farming activity n.e.c 02006
Sector Sub-Sector Code
MINING AND QUARRYING Mining and agglomeration of hard coal 03001
MINING AND QUARRYING Mining and agglomeration of lignite 03002
MINING AND QUARRYING Extraction and agglomeration of peat 03003
MINING AND QUARRYING Extraction of crude petroleum and natural gas 03004
MINING AND QUARRYING Service activities incidental to oil and gas extraction, excluding surveying 03005
MINING AND QUARRYING Mining of uranium and thorium ores 03006
MINING AND QUARRYING Mining of iron ores 03007
MINING AND QUARRYING Mining of non-ferrous metal ores, except uranium and thorium ores 03008
MINING AND QUARRYING Mining of gemstones 03009
MINING AND QUARRYING Mining of chemical and fertilizer minerals 03010
MINING AND QUARRYING Mining of quarrying of abrasive materials 03011
MINING AND QUARRYING Mining of mica, graphite, and asbestos 03012
MINING AND QUARRYING Quarrying                  of                  stones (marble/granite/dolomite), sand, and clay 03013
MINING AND QUARRYING Other mining and quarrying 03014
MINING AND QUARRYING Mining and production of salt 03015
MINING AND QUARRYING Other mining and quarrying n.e.c 03016
Sector Sub-Sector Code
MANUFACTURING Production, processing, and preservation of meat and meat products 04001
MANUFACTURING Production, processing, and preservation of fish and fish products 04002
MANUFACTURING Manufacture  of  vegetable  oil,  animal  oil, and fats 04003
MANUFACTURING Processing   of   fruits,   vegetables, and edible nuts 04004
MANUFACTURING Manufacture of dairy products 04005
MANUFACTURING Manufacture of sugar 04006
MANUFACTURING Manufacture  of  cocoa,  chocolates, and sugar confectionery 04007
MANUFACTURING Flour milling 04008
MANUFACTURING Rice milling 04009
MANUFACTURING Dal milling 04010
MANUFACTURING Manufacture of other grain mill products 04011
MANUFACTURING Manufacture of bakery products 04012
MANUFACTURING Manufacture of starch products 04013
MANUFACTURING Manufacture of animal feeds 04014
MANUFACTURING Manufacture of other food products 04015
MANUFACTURING Manufacturing of wines 04016
MANUFACTURING Manufacture of beer 04017
MANUFACTURING Manufacture of malt liquors 04018
MANUFACTURING Distilling     and     blending     of     spirits, production of ethyl alcohol 04019
MANUFACTURING Manufacture of mineral water 04020
MANUFACTURING Manufacture of soft drinks 04021
MANUFACTURING Manufacture    of    other    non-alcoholic beverages 04022
MANUFACTURING Manufacture of tobacco products 04023
MANUFACTURING Manufacture  of  textiles  (other  than  by handloom) 04024
MANUFACTURING Manufacture of textiles using handlooms (khadi) 04025
MANUFACTURING Manufacture  of  carpet,  rugs,  blankets, shawls, etc. (other than by hand) 04026
MANUFACTURING Manufacture  of  carpet,  rugs,  blankets, shawls, etc. by hand 04027
MANUFACTURING Manufacture of wearing apparel 04028
MANUFACTURING Tanning and dressing of leather 04029
MANUFACTURING Manufacture  of  luggage,  handbags  and the like saddler and harness 04030
MANUFACTURING Manufacture of footwear 04031
MANUFACTURING Manufacture of wood and wood products, cork, straw, and plaiting material 04032
MANUFACTURING Manufacture of paper and paper products 04033
MANUFACTURING Publishing,  printing, and  reproduction  of recorded media 04034
MANUFACTURING Manufacture of coke oven products 04035
MANUFACTURING Manufacture     of     refined     petroleum products 04036
MANUFACTURING Processing of nuclear fuel 04037
MANUFACTURING Manufacture  of  fertilizers  and  nitrogen compounds 04038
MANUFACTURING Manufacture of plastics in primary forms and of synthetic rubber 04039
MANUFACTURING Manufacture   of   paints,   varnishes, and similar coatings 04040
MANUFACTURING Manufacture        of        pharmaceuticals, medicinal     chemicals, and     botanical products 04041
MANUFACTURING Manufacture of soap and detergents 04042
MANUFACTURING Manufacture of other chemical products 04043
MANUFACTURING Manufacture of man-made fibers 04044
MANUFACTURING Manufacture of rubber products 04045
MANUFACTURING Manufacture of plastic products 04046
MANUFACTURING Manufacture of glass and glass products 04047
MANUFACTURING Manufacture of cement, lime, and plaster 04048
MANUFACTURING Manufacture   of   articles   of   concrete, cement, and plaster 04049
MANUFACTURING Manufacture of Bricks 04050
MANUFACTURING Manufacture  of  other  clay  and  ceramic products 04051
MANUFACTURING Manufacture     of     other     non-metallic mineral products 04052
MANUFACTURING Manufacture of pig iron,  sponge iron, Direct Reduced Iron, etc. 04053
MANUFACTURING Manufacture of Ferroalloys 04054
MANUFACTURING Manufacture of   Ingots,  billets,   blooms, and slabs, etc. 04055
MANUFACTURING Manufacture of steel products 04056
MANUFACTURING Manufacture of basic  precious  and non-ferrous metals 04057
MANUFACTURING Manufacture    of    non-metallic    mineral products 04058
MANUFACTURING Casting of metals 04059
MANUFACTURING Manufacture of fabricated metal products 04060
MANUFACTURING Manufacture of engines and turbines 04061
MANUFACTURING Manufacture of pumps and compressors 04062
MANUFACTURING Manufacture of bearings and gears 04063
MANUFACTURING Manufacture of ovens and furnaces 04064
MANUFACTURING Manufacture    of    lifting    and    handling equipment 04065
MANUFACTURING Manufacture  of  other  general-purpose machinery 04066
MANUFACTURING Manufacture  of  agricultural  and  forestry machinery 04067
MANUFACTURING Manufacture of Machine Tools 04068
MANUFACTURING Manufacture of machinery for metallurgy 04069
MANUFACTURING Manufacture   of   machinery  for   mining, quarrying, and constructions 04070
MANUFACTURING Manufacture of machinery for processing of food and  beverages 04071
MANUFACTURING Manufacture of machinery for leather and textile 04072
MANUFACTURING Manufacture of weapons and ammunition 04073
MANUFACTURING Manufacture   of   other   special-purpose machinery 04074
MANUFACTURING Manufacture of domestic appliances 04075
MANUFACTURING Manufacture  of  office,  accounting, and computing machinery 04076
MANUFACTURING Manufacture of electrical machinery and apparatus 04077
MANUFACTURING Manufacture     of     Radio,     Television, communication         equipment, and apparatus 04078
MANUFACTURING Manufacture   of   medical   and   surgical equipment 04079
MANUFACTURING Manufacture of industrial process control equipment 04080
MANUFACTURING Manufacture of instruments and appliances for measurements and navigation 04081
MANUFACTURING Manufacture of optical instruments 04082
MANUFACTURING Manufacture of watches and clocks 04083
MANUFACTURING Manufacture of motor vehicles 04084
MANUFACTURING Manufacture of the body of motor vehicles 04085
MANUFACTURING Manufacture  of  parts  &  accessories  of motor vehicles &  engines 04086
MANUFACTURING Building & repair of ships and boats 04087
MANUFACTURING Manufacture  of  railway  locomotive  and rolling stocks 04088
MANUFACTURING Manufacture of aircraft and spacecraft 04089
MANUFACTURING Manufacture of bicycles 04090
MANUFACTURING Manufacture of other transport equipment 04091
MANUFACTURING Manufacture of furniture 04092
MANUFACTURING Manufacture of jewelry 04093
MANUFACTURING Manufacture of sports goods 04094
MANUFACTURING Manufacture of musical instruments 04095
MANUFACTURING Manufacture of games and toys 04096
MANUFACTURING Other manufacturing n.e.c. 04097
MANUFACTURING Recycling of metal waste and scrap 04098
MANUFACTURING Recycling of non-metal waste and scrap 04099
Sector Sub-Sector Code
ELECTRICITY, GAS, AND WATER Production, collection, and distribution of electricity 05001
ELECTRICITY, GAS, AND WATER Manufacture and distribution of gas 05002
ELECTRICITY, GAS, AND WATER Collection, purification, and distribution of water 05003
ELECTRICITY, GAS, AND WATER Other essential commodity services n.e.c 05004
Sector Sub-Sector Code
CONSTRUCTION Site preparation works 06001
CONSTRUCTION Building   of   complete   constructions   or parts- civil contractors 06002
CONSTRUCTION Building installation 06003
CONSTRUCTION Building completion 06004
CONSTRUCTION Construction and maintenance of roads, rails, bridges, tunnels, ports, harbors, runways, etc. 06005
CONSTRUCTION Construction and maintenance of power plants 06006
CONSTRUCTION Construction  and maintenance of industrial plants 06007
CONSTRUCTION Construction  and maintenance of power
transmission and telecommunication lines
06008
CONSTRUCTION Construction of waterways and water reservoirs 06009
CONSTRUCTION Other construction activity n.e.c. 06010
Sector Sub-Sector Code
REAL ESTATE AND RENTING SERVICES Purchase, sale, and letting of leased buildings
(residential and non-residential)
07001
REAL ESTATE AND RENTING SERVICES Operating of real estate of self-owned buildings
(residential and non-residential)
07002
REAL ESTATE AND RENTING SERVICES Developing and subdividing real estate into lots 07003
REAL ESTATE AND RENTING SERVICES Real estate activities on a fee or contract basis 07004
REAL ESTATE AND RENTING SERVICES Other real estate/renting services n.e.c 07005
Sector Sub-Sector Code
RENTING OF MACHINERY Renting of land transport equipment 08001
RENTING OF MACHINERY Renting of water transport equipment 08002
RENTING OF MACHINERY Renting of air transport equipment 08003
RENTING OF MACHINERY Renting of agricultural machinery and equipment 08004
RENTING OF MACHINERY Renting of construction and civil engineering machinery 08005
RENTING OF MACHINERY Renting of office machinery and equipment 08006
RENTING OF MACHINERY Renting of other machinery and equipment n.e.c. 08007
RENTING OF MACHINERY Renting of personal and household goods n.e.c. 08008
RENTING OF MACHINERY Renting of other machinery n.e.c. 08009
Sector Sub-Sector Code
WHOLESALE AND RETAIL TRADE Wholesale and retail sale of motor vehicles 09001
WHOLESALE AND RETAIL TRADE Repair and maintenance of motor vehicles 09002
WHOLESALE AND RETAIL TRADE Sale of motor parts and accessories- wholesale and retail 09003
WHOLESALE AND RETAIL TRADE Retail sale of automotive fuel 09004
WHOLESALE AND RETAIL TRADE General commission agents, commodity brokers, and auctioneers 09005
WHOLESALE AND RETAIL TRADE Wholesale of agricultural raw material 09006
WHOLESALE AND RETAIL TRADE Wholesale of food & beverages and tobacco 09007
WHOLESALE AND RETAIL TRADE Wholesale of household goods 09008
WHOLESALE AND RETAIL TRADE Wholesale of metals and metal ores 09009
WHOLESALE AND RETAIL TRADE Wholesale of household goods 09010
WHOLESALE AND RETAIL TRADE Wholesale of construction material 09011
WHOLESALE AND RETAIL TRADE Wholesale of hardware and sanitary fittings 09012
WHOLESALE AND RETAIL TRADE Wholesale of cotton and jute 09013
WHOLESALE AND RETAIL TRADE Wholesale of raw wool and raw silk 09014
WHOLESALE AND RETAIL TRADE Wholesale of other textile fibers 09015
WHOLESALE AND RETAIL TRADE Wholesale of industrial chemicals 09016
WHOLESALE AND RETAIL TRADE Wholesale of fertilizers and pesticides 09017
WHOLESALE AND RETAIL TRADE Wholesale of electronic parts & equipment 09018
WHOLESALE AND RETAIL TRADE Wholesale of other machinery, equipment, and supplies 09019
WHOLESALE AND RETAIL TRADE Wholesale of waste, scrap & materials for re-cycling 09020
WHOLESALE AND RETAIL TRADE Retail sale of food, beverages, and tobacco in specialized stores 09021
WHOLESALE AND RETAIL TRADE Retail sale of other goods in specialized stores 09022
WHOLESALE AND RETAIL TRADE Retail sale in non-specialized stores 09023
WHOLESALE AND RETAIL TRADE Retail sale of textiles, apparel, footwear, leather goods 09024
WHOLESALE AND RETAIL TRADE Retail sale of other household appliances 09025
WHOLESALE AND RETAIL TRADE Retail sale of hardware, paint, and glass 09026
WHOLESALE AND RETAIL TRADE Wholesale of other products n.e.c 09027
WHOLESALE AND RETAIL TRADE Retail sale of other products n.e.c 09028
Sector Sub-Sector Code
HOTELS, RESTAURANTS, AND HOSPITALITY SERVICES Hotels – Star rated 10001
HOTELS, RESTAURANTS, AND HOSPITALITY SERVICES Hotels – Non-star rated 10002
HOTELS, RESTAURANTS, AND HOSPITALITY SERVICES Motels, Inns and Dharmshalas 10003
HOTELS, RESTAURANTS, AND HOSPITALITY SERVICES Guesthouses and circuit houses 10004
HOTELS, RESTAURANTS, AND HOSPITALITY SERVICES Dormitories and hostels at educational institutions 10005
HOTELS, RESTAURANTS, AND HOSPITALITY SERVICES Short stay accommodations n.e.c. 10006
HOTELS, RESTAURANTS, AND HOSPITALITY SERVICES Restaurants – with bars 10007
HOTELS, RESTAURANTS, AND HOSPITALITY SERVICES Restaurants – without bars 10008
HOTELS, RESTAURANTS, AND HOSPITALITY SERVICES Canteens 10009
HOTELS, RESTAURANTS, AND HOSPITALITY SERVICES Independent caterers 10010
HOTELS, RESTAURANTS, AND HOSPITALITY SERVICES Casinos and other games of chance 10011
HOTELS, RESTAURANTS, AND HOSPITALITY SERVICES Other hospitality services n.e.c. 10012
Sector Sub-Sector Code
TRANSPORT & LOGISTICS SERVICES Travel agencies and tour operators 11001
TRANSPORT & LOGISTICS SERVICES Packers and movers 11002
TRANSPORT & LOGISTICS SERVICES Passenger land transport 11003
TRANSPORT & LOGISTICS SERVICES Air transport 11004
TRANSPORT & LOGISTICS SERVICES Transport by urban/sub-urban railways 11005
TRANSPORT & LOGISTICS SERVICES Inland water transport 11006
TRANSPORT & LOGISTICS SERVICES Sea and coastal water transport 11007
TRANSPORT & LOGISTICS SERVICES Freight transport by road 11008
TRANSPORT & LOGISTICS SERVICES Freight transport by railways 11009
TRANSPORT & LOGISTICS SERVICES Forwarding of freight 11010
TRANSPORT & LOGISTICS SERVICES Receiving and acceptance of freight 11011
TRANSPORT & LOGISTICS SERVICES Cargo handling 11012
TRANSPORT & LOGISTICS SERVICES Storage and warehousing 11013
TRANSPORT & LOGISTICS SERVICES Transport via pipelines (transport of gases, liquids, slurry, and other
commodities)
11014
TRANSPORT & LOGISTICS SERVICES Other Transport & Logistics services n.e.c 11015
Sector Sub-Sector Code
POST AND TELECOMMUNICATION SERVICES Post and courier activities 12001
POST AND TELECOMMUNICATION SERVICES Basic telecom services 12002
POST AND TELECOMMUNICATION SERVICES Value-added telecom services 12003
POST AND TELECOMMUNICATION SERVICES Maintenance of telecom network 12004
POST AND TELECOMMUNICATION SERVICES Activities of the cable operators 12005
POST AND TELECOMMUNICATION SERVICES Other Post & Telecommunication services n.e.c 12006
Sector Sub-Sector Code
FINANCIAL INTERMEDIATION SERVICES Commercial banks, saving banks, and discount houses 13001
FINANCIAL INTERMEDIATION SERVICES Specialized institutions granting credit 13002
FINANCIAL INTERMEDIATION SERVICES Financial leasing 13003
FINANCIAL INTERMEDIATION SERVICES Hire-purchase financing 13004
FINANCIAL INTERMEDIATION SERVICES Housing finance activities 13005
FINANCIAL INTERMEDIATION SERVICES Commercial loan activities 13006
FINANCIAL INTERMEDIATION SERVICES Credit cards 13007
FINANCIAL INTERMEDIATION SERVICES Mutual funds 13008
FINANCIAL INTERMEDIATION SERVICES Chit fund 13009
FINANCIAL INTERMEDIATION SERVICES Investment activities 13010
FINANCIAL INTERMEDIATION SERVICES Life insurance 13011
FINANCIAL INTERMEDIATION SERVICES Pension funding 13012
FINANCIAL INTERMEDIATION SERVICES Non-life insurance 13013
FINANCIAL INTERMEDIATION SERVICES Administration of financial markets 13014
FINANCIAL INTERMEDIATION SERVICES Stockbrokers, sub-brokers, and related activities 13015
FINANCIAL INTERMEDIATION SERVICES Financial advisers, Mortgage advisers, and brokers 13016
FINANCIAL INTERMEDIATION SERVICES Foreign exchange services 13017
FINANCIAL INTERMEDIATION SERVICES Other financial intermediation services n.e.c. 13018
Sector Sub-Sector Code
COMPUTER AND RELATED SERVICES Software development 14001
COMPUTER AND RELATED SERVICES Other software consultancies 14002
COMPUTER AND RELATED SERVICES Data processing 14003
COMPUTER AND RELATED SERVICES Database activities and distribution of electronic content 14004
COMPUTER AND RELATED SERVICES Other IT enabled services 14005
COMPUTER AND RELATED SERVICES BPO services 14006
COMPUTER AND RELATED SERVICES Cyber café 14007
COMPUTER AND RELATED SERVICES Maintenance and repair of office, accounting, and computing machinery 14008
COMPUTER AND RELATED SERVICES Computer training and educational institutes 14009
COMPUTER AND RELATED SERVICES Other computation-related services, n.e.c. 14010
Sector Sub-Sector Code
RESEARCH AND DEVELOPMENT Natural sciences and engineering 15001
RESEARCH AND DEVELOPMENT Social sciences and humanities 15002
RESEARCH AND DEVELOPMENT Other Research & Development activities n.e.c. 15003
Sector Sub-Sector Code
PROFESSIONS Legal profession 16001
PROFESSIONS Accounting, book-keeping, and auditing profession 16002
PROFESSIONS Tax consultancy 16003
PROFESSIONS Architectural profession 16004
PROFESSIONS Engineering and technical consultancy 16005
PROFESSIONS Advertising 16006
PROFESSIONS Fashion designing 16007
PROFESSIONS Interior decoration 16008
PROFESSIONS Photography 16009
PROFESSIONS Auctioneers 16010
PROFESSIONS Business brokerage 16011
PROFESSIONS Market research and public opinion polling 16012
PROFESSIONS Business and management consultancy activities 16013
PROFESSIONS Labour recruitment and provision of personnel 16014
PROFESSIONS Investigation and security services 16015
PROFESSIONS Building-cleaning and industrial cleaning activities 16016
PROFESSIONS Packaging activities 16017
PROFESSIONS Secretarial activities 16018
PROFESSIONS Medical Profession 16019_1
PROFESSIONS Film Artist 16020
PROFESSIONS Other professional services n.e.c. 16019
Sector Sub-Sector Code
EDUCATION SERVICES Primary education 17001
EDUCATION SERVICES Secondary/ senior secondary education 17002
EDUCATION SERVICES Technical and vocational secondary/ senior secondary education 17003
EDUCATION SERVICES Higher education 17004
EDUCATION SERVICES Education by correspondence 17005
EDUCATION SERVICES Coaching centers and tuitions 17006
EDUCATION SERVICES Other education services n.e.c. 17007
Sector Sub-Sector Code
HEALTH CARE SERVICES General  hospitals 18001
HEALTH CARE SERVICES Specialty and super-specialty hospitals 18002
HEALTH CARE SERVICES Nursing homes 18003
HEALTH CARE SERVICES Diagnostic centers 18004
HEALTH CARE SERVICES Pathological laboratories 18005
HEALTH CARE SERVICES Independent blood banks 18006
HEALTH CARE SERVICES Medical transcription 18007
HEALTH CARE SERVICES Independent ambulance services 18008
HEALTH CARE SERVICES Medical suppliers, agencies, and stores 18009
HEALTH CARE SERVICES Medical clinics 18010
HEALTH CARE SERVICES Dental practice 18011
HEALTH CARE SERVICES Ayurveda practice 18012
HEALTH CARE SERVICES Unani practice 18013
HEALTH CARE SERVICES Homeopathy practice 18014
HEALTH CARE SERVICES Nurses, physiotherapists, or other para-medical practitioners 18015
HEALTH CARE SERVICES Veterinary hospitals and practice 18016
HEALTH CARE SERVICES Medical education 18017
HEALTH CARE SERVICES Medical research 18018
HEALTH CARE SERVICES The practice of other alternative medicine 18019
HEALTH CARE SERVICES Other healthcare services 18020
Sector Sub-Sector Code
SOCIAL AND COMMUNITY WORK Social work activities with accommodation (orphanages and old age homes) 19001
SOCIAL AND COMMUNITY WORK Social work activities without accommodation (Creches) 19002
SOCIAL AND COMMUNITY WORK Industry associations, chambers of commerce 19003
SOCIAL AND COMMUNITY WORK Professional organizations 19004
SOCIAL AND COMMUNITY WORK Trade unions 19005
SOCIAL AND COMMUNITY WORK Religious organizations 19006
SOCIAL AND COMMUNITY WORK Political organizations 19007
SOCIAL AND COMMUNITY WORK Other membership organizations, n.e.c. (rotary clubs, book clubs, and philatelic clubs) 19008
SOCIAL AND COMMUNITY WORK Other Social or community service n.e.c 19009
Sector Sub-Sector Code
CULTURE AND SPORT Motion picture production 20001
CULTURE AND SPORT Film distribution 20002
CULTURE AND SPORT Film laboratories 20003
CULTURE AND SPORT Television channel productions 20004
CULTURE AND SPORT Television channels broadcast 20005
CULTURE AND SPORT Video production and distribution 20006
CULTURE AND SPORT Sound recording studios 20007
CULTURE AND SPORT Radio – recording, and distribution 20008
CULTURE AND SPORT The stage production and related activities 20009
CULTURE AND SPORT Individual artists excluding authors 20010
CULTURE AND SPORT Literary activities 20011
CULTURE AND SPORT Other cultural activities, n.e.c. 20012
CULTURE AND SPORT Circuses and race tracks 20013
CULTURE AND SPORT Video Parlours 20014
CULTURE AND SPORT News agency activities 20015
CULTURE AND SPORT Library and archives activities 20016
CULTURE AND SPORT Museum activities 20017
CULTURE AND SPORT Preservation of historical sites and buildings 20018
CULTURE AND SPORT Botanical and zoological gardens 20019
CULTURE AND SPORT Operation and maintenance of sports facilities 20020
CULTURE AND SPORT Activities of sports and game schools 20021
CULTURE AND SPORT Organization and       operation       of
indoor/outdoor sports and promotion and production of sporting events
20022
CULTURE AND SPORT Sports Management 20023_1
CULTURE AND SPORT Other sporting activities, n.e.c. 20023
CULTURE AND SPORT Other recreational activities, n.e.c. 20024
Sector Sub-Sector Code
OTHER SERVICES Hairdressing and other beauty treatment 21001
OTHER SERVICES Funeral and related activities 21002
OTHER SERVICES Marriage bureaus 21003
OTHER SERVICES Pet care services 21004
OTHER SERVICES Sauna and steam baths, massage salons, etc. 21005
OTHER SERVICES Astrological and spiritualists’ activities 21006
OTHER SERVICES Private   households   as   employers   of domestic staff 21007
OTHER SERVICES Event Management 21008_1
OTHER SERVICES Other services n.e.c. 21008
Sector Sub-Sector Code
EXTRA-TERRITORIAL ORGANISATIONS AND BODIES Extraterritorial organizations and bodies (IMF, World Bank, European Commission, etc.) 22001
Sector Sub-Sector Code
CO‐OPERATIVE SOCIETY ACTIVITIES Banking/Credit Facilities to its members 23001
CO‐OPERATIVE SOCIETY ACTIVITIES Cottage Industry 23002
CO‐OPERATIVE SOCIETY ACTIVITIES Marketing of Agricultural produce grown by its members 23003
CO‐OPERATIVE SOCIETY ACTIVITIES Purchase of Agricultural Implements, seeds, livestock, or other articles intended for agriculture to supply to its members. 23004
CO‐OPERATIVE SOCIETY ACTIVITIES Processing,  without the aid of power, of the agricultural produce of its members. 23005
CO‐OPERATIVE SOCIETY ACTIVITIES Collective disposal of Labour of its members 23006
CO‐OPERATIVE SOCIETY ACTIVITIES Fishing or allied activities to supply to its members. 23007
CO‐OPERATIVE SOCIETY ACTIVITIES Primary cooperative society engaged in supplying milk, 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 23008
CO‐OPERATIVE SOCIETY ACTIVITIES Consumer Cooperative Society Other than specified in 80P(2a) or 80P(2b) 23009
CO‐OPERATIVE SOCIETY ACTIVITIES Other Cooperative Society engaged in activities Other than specified in 80P(2a) or 80P(2b) 23010
CO‐OPERATIVE SOCIETY ACTIVITIES Interest/Dividend from Investment in other co-operative society 23011
CO‐OPERATIVE SOCIETY ACTIVITIES Income from Letting of godowns / warehouses for storage, processing / facilitating the marketing of commodities 23012
CO‐OPERATIVE SOCIETY ACTIVITIES Others 23013
CO‐OPERATIVE SOCIETY ACTIVITIES Federal milk co-operative society 23014

 

Note: *n.e.c. stands for ‘Not Elsewhere Classified.’ Business Codes for Income Tax Return (ITR) forms for FY 2020-21 / AY 2021-22.

 

Nature of Business

While filing the income tax return form, please enter the business name, business Code, and business description. In this case, the assessee was engaged in more than one business or profession, indicating all the activities or products during the previous year. Further, the business code is the applicable business code on the list provided in the table. Further, the business code is the applicable business code on the list provided in the table.

In the case, sub status selected is “Primary Agricultural Credit Society” or “Primary Co‐operative Agricultural and Rural Development bank” or “Other Co-operative Society” then from the additional fourteen activities as per the

A list of business codes for co-operative society’s activities is provided in the table, and an applicable business code needs to be selected.

Further, it is clarified that if an assessee claimed any deduction u/s 80P, then the respective business code needs to be selected in both “Nature of Business” and in “Schedule 80P.”

However, if an assessee declares income from business or profession on a presumptive basis, u/s. 44AD, u/s. 44ADA or u/s. 44AE, please furnish details of the Nature of business concerning income u/s 44AD, u/s 44ADA, and u/s 44AE in Part A‐ P&L (as applicable) instead of this Business code table. Business Codes for Income Tax Return (ITR) forms for FY 2020-21 / AY 2021-22.

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