In this article we have compiled various codes used by Income Tax Department for showing Status of Taxpayer, Nature of Business , States , Holding Status- Nature of Company, Business Organization Type, Unit of Measurement and Section Code for Nature of income in software-

Status of Taxpayer
IIndividual
HHindu Undivided Family (HUF)
1Firm
2Local Authority
3Cooperative Bank
4Cooperative Society
5Any other AOP or BOI
6Public Company
7Private Company
8Others

Activity Code for Part A – Nature of Business
0101Manufacturing Industry [Agro-based industries]
0102Manufacturing Industry [Automobile and Auto parts]
0103Manufacturing Industry [Cement]
0104Manufacturing Industry [Diamond cutting]
0105Manufacturing Industry [Drugs and Pharmaceuticals]
0106Manufacturing Industry [Electronics including Computer Hardware]
0107Manufacturing Industry [Engineering goods]
0108Manufacturing Industry [Fertilizers, Chemicals, Paints]
0109Manufacturing Industry [Flour & Rice Mills]
0110Manufacturing Industry [Food Processing Units]
0111Manufacturing Industry [Marble & Granite]
0112Manufacturing Industry [Paper]
0113Manufacturing Industry [Petroleum and Petrochemicals]
0114Manufacturing Industry [Power and energy]
0115Manufacturing Industry [Printing & Publishing]
0116Manufacturing Industry [Rubber]
0117Manufacturing Industry [Steel]
0118Manufacturing Industry [Sugar]
0119Manufacturing Industry [Tea, Coffee]
0120Manufacturing Industry [Textiles, Handloom, Powerlooms]
0121Manufacturing Industry [Tobacco]
0122Manufacturing Industry [Tyre]
0123Manufacturing Industry [Vanaspati & Edible Oils]
0124Manufacturing Industry [Others]
0201Trading [Chain stores]
0202Trading [Retailers]
0203Trading [Wholesalers]
0204Trading [Others]
0301Commission Agents [General Commission Agents]
0401Builders [Builders]
0402Builders [Estate agents]
0403Builders [Property Developers]
0404Builders [Others]
0501Contractors [Civil Contractors]
0502Contractors [Excise Contractors]
0503Contractors [Forest Contractors]
0504Contractors [Mining Contractors]
0505Contractors [Others]
0601Professionals [Chartered Accountants, Auditors, etc.]
0602Professionals [Fashion designers]
0603Professionals [Legal professionals]
0604Professionals [Medical professionals]
0605Professionals [Nursing Homes]
0606Professionals [Specialty hospitals]
0607Professionals [Others]
0701Service Sector [Advertisement agencies]
0702Service Sector [Beauty Parlours]
0703Service Sector [Consultancy services]
0704Service Sector [Courier Agencies]
0705Service Sector [Computer training/educational and coaching institutes]
0706Service Sector [Forex Dealers]
0707Service Sector [Hospitality services]
0708Service Sector [Hotels]
0709Service Sector [IT. enabled services, BPO service providers]
0710Service Sector [Security agencies]
0711Service Sector [Software development agencies]
0712Service Sector [Transporters]
0713Service Sector [Travel agents, tour operators]
0714Service Sector [Others]
0801Financial Service Sector [Banking Companies]
0802Financial Service Sector [Chit Funds]
0803Financial Service Sector [Financial Institutions]
0804Financial Service Sector [Financial service providers]
0805Financial Service Sector [Leasing Companies]
0806Financial Service Sector [Money Lenders]
0807Financial Service Sector [Non-Banking Financial Companies]
0808Financial Service Sector [Share Brokers, Sub-brokers, etc.]
0809Financial Service Sector [Others]
0901Entertainment Industry [Cable T.V. productions]
0902Entertainment Industry [Film distribution]
0903Entertainment Industry [Film laboratories]
0904Entertainment Industry [Motion Picture Producers]
0905Entertainment Industry [Television Channels]
0906Entertainment Industry [Others ]
1001Other Sector

States 
01ANDAMAN AND NICOBAR ISLANDS
02ANDHRA PRADESH
03ARUNACHAL PRADESH
04ASSAM
05BIHAR
06 –CHANDIGARH
07DADRA & NAGAR HAVELI
08DAMAN & DIU
09DELHI
10GOA
11GUJARAT
12HARYANA
13HIMACHAL PRADESH
14JAMMU & KASHMIR
15KARNATAKA
16KERALA
17LAKHSWADEEP
18MADHYA PRADESH
19MAHARASHTRA
20MANIPUR
21MEGHALAYA
22MIZORAM
23NAGALAND
24ORISSA
25PONDICHERRY
26PUNJAB
27RAJASTHAN
28SIKKIM
29TAMILNADU
30TRIPURA
31UTTAR PRADESH
32WEST BENGAL
33CHHATISHGARH
34UTTARANCHAL
35JHARKHAND
36TELANGANA
99STATE OUTSIDE INDIA

Holding Status- Nature of Company
1Holding Company
2Subsidiary Company
3Both
4Neither

Business Organization
Amalgamating
Amalgamated
Demerged
Resulting

Unit of Measurement
101gms
102kilograms
103litre
104kilolitre
105metre
106kilometre
107numbers
108quintal
109ton
110pound
111milligrams
112carat
113numbers (1000s)
114kwatt
115mwatt
116inch
117feet
118sqft
119acre
120cubicft
121sqmetre
122cubicmetre
999residual

Sl. No.Nature of incomeSectionRate of taxSection code in
Software
1Tax on accumulated balance of recognised provident fund111To be computed in accordance with rule 9(1) of Part A of fourth Schedule1
2Short term capital gains111A101A
3Long term capital gains (with indexing)1122021
4Long term capital gains (without indexing)1121022
5Dividends, interest and income from units purchase in foreign currency115A(1)(a)205A1a
6Income from royalty or technical services where agreement entered between 313.1961 to 31.3.1976 in case of royalty and between 29.2.1964 and 31.3.1976, and agreement is approved by the Central Government.Paragraph EII of Part I of first schedule of Finance Act50FA
7Income from royalty & technical services115A(1)(b) if agreement is entered on or before 31.5.1997305A1b1
8Income from royalty & technical services115A(1)(b) if agreement is entered on or after 31.5.1997 but before 1.6.2005205A1b2
9Income from royalty & technical services115A(1)(b)if agreement is on or after 1.6.2005105A1b3
10Income received in respect of units purchase in foreign currency by a off-shore fund115AB(1)(a)105AB1a
11Income by way of long-term capital gains arising from the transfer of units purchase in foreign currency by a off-shore fund115AB(1)(b)105AB1b
12Income from bonds or GDR purchases in foreign currency or capital gains arising from their transfer in case of a non-resident115AC(1)105AC
13Income from GDR purchased in foreign currency or capital gains arising from their transfer in case of a resident115ACA(1)105ACA
14Profits and gains of life insurance business115B12.55B
15Winnings from lotteries, crosswords puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever115BB305BB
16Tax on non-residents sportsmen or sports associations115BBA105BBA
17Tax on income from units of an open ended equity oriented fund of the Unit Trust of India or of Mutual Funds115BBB105BBB
18Anonymous donations115BBC305BBC
19Investment income of a non-resident115E(a)205Ea
20Income by way of long term capital gains115E(b)105Eb
21In case any Income is subject to tax at special rates based on any DTAA then this code has to be selected and rate of 1 has to be selected. Appropriate income and tax has to be entered by taxpayer in this Schedule1DTAA
22Long term capital gains on transfer of unlisted securities in the case of non-residents112(1)(c)(iii)1021ciii
23Interest received by non-resident from infrastructure debt fund115A(1)(a)(iia)55A1aiia
24Income received by non-resident as referred in section 194LC115A(1)(a)(iiaa)55A1aiiaa
25Tax on dividend of an Indian company from specified foreign company115BBD155BBD
26Tax on income under section 68, 69, 69A, 69B, 69C or 69D115BBE155BBE

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  • Ramesh Kumar Thakur

    Dear Tax Guru and Other Qualified Persons
    why the post are protected form copy & paste. Earlier, it was very smoothly easier in copying, paste and Save for the purposes of read and updating for self.
    Hope and I am requesting you sir kindly free it from protection the Post.
    Thanking you