CBDT has changed of business codes for income tax return forms from A.Y. 2019-20. Before filing of Income tax return we must (ITR) ensure correct business sector along with correct business code has been selected. List of Business codes for ITR forms for A.Y. 2019-20 mentioned below:-

Also Read- Business Codes For ITR Forms For A.Y 2018-19

Sector 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 4030
like saddler and harness
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 4066
machinery
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- 9003
wholesale and retail
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 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
Medical education 18017
Medical research 18018
Practice of other alternative medicine 18019
Other healthcare services 18020
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

*n.e.c. – not elsewhere classified

 

Tags:

More Under Income Tax

2 Comments

  1. Ajayghosh says:

    Which code will be suitable for Share trading business? I mean speculative and F&O trading, which are not services to somebody. It is actually a business for self income. Does any body have idea on this?

Leave a Comment

Your email address will not be published. Required fields are marked *