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