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

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:-

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 activities, timber cruising, afforestation and reforestation			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 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

*n.e.c. – not elsewhere classified

Author Bio

Name: Manisha Khandelwal

Qualification: CA in Job / Business

Company: AKGVG & Associates

Location: Rohini, New Delhi, IN

Member Since: 30 Aug 2017 | Total Posts: 3

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Category : Income Tax (28550)

Type : Articles (18539)

Tags : ITR (632)

152 responses to “Business Codes For ITR Forms For A.Y 2018-19”

Shweta J. Shah says:

October 23, 2018 at 5:54 pm

which business code applicable for motor training schools (RTO License holder) ?

Reply
SUNIL MONDAL says:

October 20, 2018 at 5:09 pm

ELECTRICAL CONTRACTOR CODE

Reply
Shivam Rai says:

September 30, 2018 at 1:40 pm

Sir what is the code for grain merchant in ITR 4

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