ser All about filing of ITR-4 SUGAM for A.Y. 2019-20 All about filing of ITR-4 SUGAM for A.Y. 2019-20

Instructions for filling ITR-4 SUGAM for A.Y. 2019-20 / F.Y. 2018-19

General Instructions

These instructions are guidelines to help the taxpayers for filling the particulars in Income-tax Return Form-4 for the Assessment Year 2019-20 relating to the Financial Year 2018-19. In case of any doubt, please refer to relevant provisions of the Income-tax Act, 1961 and the Income-tax Rules, 1962.

1. Assessment Year for which ITR-4 SUGAM is applicable

This Return Form is applicable for assessment year 2019-20 only, i.e., it relates to income earned during the Financial Year 2018-19.

All about filing of ITR-1 SAHAJ for A.Y. 2019-20
All about filing of ITR-2 for A.Y. 2019-20
All about filing of ITR-3 for A.Y. 2019-20
All about filing of ITR-5 for A.Y. 2019-20
All about filing of ITR-6 for A.Y. 2019-20
All about filing of ITR-7 for A.Y. 2019-20

2. Who is eligible to use this Return Form?

2. Who is eligible to use ITR-4 SUGAM for A.Y. 2019-20

This Return Form is to be used by an individual or HUF, who is resident other than not ordinarily resident, or a Firm (other than LLP) which is a resident, whose total income for the assessment year 2019-20 does not exceed Rs.50 lakh and who has income under the following heads:-

(a) Income from business where such income is computed on presumptive basis under Section 44AD (i.e. Gross Turnover upto Rs. 2 crore) or Section 44AE (income from goods carriage upto ten vehicles); or

(b) Income from Profession where such income is computed on presumptive basis under Section 44ADA (i.e. Gross receipt upto Rs. 50 lakh); or

(c) Income from Salary/ Pension; or

(d) Income from One House Property; or

(e) Income from Other Sources.

Note 1: The income computed on presumptive basis under sections 44AD or 44AE or 44ADA shall be presumed to have been computed after giving full effect to every loss, allowance, depreciation or deduction under the Income-tax Act.

Note 2: Further, in a case where the income of another person like spouse, minor child, etc. is to be clubbed with the income of the assessee, this Return Form can be used only if the income being clubbed falls into the above income categories.

3. Who is not eligible to use ITR-4 SUGAM

A. This Return Form should not be used by a person who –

(a) is a Director in a company;

(b) has held any unlisted equity shares at any time during the previous year;

(c) has any asset (including financial interest in any entity) located outside India;

(d) has signing authority in any account located outside India; or

(e) has income from any source outside India.

B. This return form also cannot be used by a person who has any income of the following nature during the previous year:-

(a) Profits and gains from business and professions which is not required to be computed u/s 44AD, 44ADA or 44AE, such as income from speculative business, agency business, commission or brokerage income etc.;

(b) Capital gains;

(c) Income from more than one house property;

(d) Income under the head other sources which is of following nature:-

(i) winnings from lottery;

(ii) activity of owning and maintaining race horses;

(iii) income taxable at special rates under section 115BBDA or section 115BBE;

(e) income to be apportioned in accordance with provisions of section 5A; or

(f) agricultural income in excess of ₹5,000.

C. Further, this return form also cannot be used by a person who has any claims of loss/deductions/relief/tax credit etc. of the following nature:-

(a) any brought forward loss or loss to be carried forward under any head of income;

(b) loss under the head ‗Income from other sources‘;

(c) any claim of relief under section 90, 90A or section 91;

(d) any claim of deduction under section 57, other than deduction under clause (iia) thereof (relating to family pension); or

(e) any claim of credit of tax deducted at source in the hands of any other person.

4. SUGAM form is not mandatory

Form ITR-4 (Sugam) is a simplified return form to be used by an assessee, at his option, if he is eligible to declare profits and gains from business and profession on presumptive basis under section 44AD, 44ADA or 44AE. However, in case the assessee keeps and maintains all books of accounts and other documents referred to in section 44AA, and also gets his accounts audited and obtains an audit report taxguru.in  as per section 44AB, filling up the Form ITR-4 (Sugam) is not mandatory. In such a case, other regular return forms viz. ITR-3 or ITR-5, as applicable, should be used and not this Form.

5. Annexure-less Return Form

No document (including TDS Certificate) should be attached to this Return Form. All such documents enclosed with this Return Form will be detached and returned to the person filing the return.

6. Manner of filing this Return Form

This Return Form can be filed with the Income-tax Department in any of the following ways–

(A) electronically on the e-filing web portal of Income-tax Department (www.incometaxindiaefiling.gov.in) and verified in any one of the following manner –

(i) digitally signing the verification part, or

(ii) authenticating by way of electronic verification code (EVC), or

(iii) by sending duly signed paper Form ITR-V (Acknowledgment) by post to CPC at the following address –

“Post Bag No. 1, Electronic City Office,

Bengaluru— 560500,

Karnataka‖”.

The Form ITR-V should reach within 120 days from the date of e-filing the return.

(B) in paper form, at the designated offices of Income-tax Department, along with duly signed Form ITR-V. This mode of furnishing return is permissible only in case of taxguru.in  super senior citizens (i.e. an individual of the age of 80 years or more at any time during the previous year).

7. Filling out the acknowledgment

Only one copy of this Return Form is required to be filed. Where the Return Form is furnished in paper form , the acknowledgment/ITR-V should be duly filled.

8. Obligation to file return

Every individual or HUF whose total income before allowing deductions under Chapter VI-A of the Income-tax Act, exceeds the maximum amount which is not chargeable to income tax is obligated to furnish his return of income. The claim of deduction(s) under Chapter VI-A is to be mentioned in Part C of this Return Form. The maximum amount which is not chargeable to income tax for Assessment Year 2019-20, in case of different categories, is as under :-

Sr No. Category Amount (in )
(i) In case of an individual who is below the age of 60 years or a Hindu Undivided Family (HUF) 2,50,000
(ii) In case of an individual, being resident in India, who is of the age of 60 years or more at any time during the financial year 2018-19 but below the age of 80 years. 3,00,000
(iii) In case of an individual, being resident in India, who is of the age of 80 years or more at any time during the financial year 2018-19. 5,00,000

In case of firms, every firm is required to furnish the return of income in this ITR Form, where profits or gains from business or profession are computed on presumptive basis under section 44AD, section 44ADA or section 44AE.

Item by Item Instructions to fill up the Return Form

Part-A General Information 

Field No. Field Name Instruction
A1 First Name Enter the First Name as per PAN card
A2 Middle Name Enter the Middle Name as per PAN card
A3 Last Name Enter the Last Name as per PAN card
A4 PAN Enter the PAN as in PAN card
A5 Date of Birth Enter the Date of Birth as per the PAN card
A6 Flat/ Door/ Block No. Enter the Flat or House Number
A7 Name of Premises/
Building / Village
Enter the name of the Premises or Building or Apartment or Village
A8 Road/ Street/Post Office Enter the name of the Post office or Road or Street in which the house is situated
A9 Area/ Locality Enter the name of area or locality in which the house is situated
A10 Town/ City/ District Enter the name of town or City or District in which the house is situated
A11 State Select the name of State from the dropdown
A12 Country Enter the name of Country as India
A13 PIN Code/ Zip Code Enter the PIN Code/ Zip Code of the Post Office
A14 Aadhaar Number (12 digits) / Aadhaar Enrolment Id (28 digits) Enter the Aadhaar Number (12 digits) as mentioned in Aadhaar Card. In case Aadhaar number has been applied for but not yet allotted, please enter the
Aadhaar Enrolment number (28 digits).
A15 Status Please tick the applicable check box, indicating the status under which the return is being filed-

(a) Individual

(b) Hindu Undivided Family (HUF)

(c) Firm (other than Limited Liability Partnership)

A16 Residential/ Office Phone Number with STD code/ Mobile No.1 Enter the residential or office landline number with STD code, or enter PAN holder‘s mobile number. This will be used for official communication with the PAN holder.
A17 Mobile No.2 Enter the mobile number of PAN holder or that of any other person, as an alternative number for communication.
A18 Email Address (Self) Enter the PAN holder‘s email address. This will be used for official communication with the PAN holder.
Email Address-2 Enter the Email Address of PAN holder or any other person, as an alternative email address for communication.
A19 Nature of Employment In case of individuals, please tick the applicable check box-

(a) If you are a Government Employee, tick ‘Govt’

(b) If you are an employee of Public Sector Enterprise (whether Central or State Government), tick ‘PSU’

(c) If you are drawing pension, tick ‘Pensioners’

(d) If you are an employee of Private Sector concern, tick ‘Others’

A20 Filed u/s Please tick the applicable check box, indicating the section under which the return is being filed –

(a) If filed voluntarily on or before the due date, tick ‘139(1)‘

(b) If filed voluntarily after the due date, tick ‘139(4)‘

(c) If this is a revised return, tick ‘139(5)‘

(d) If filed in pursuance to an order under section 119(2)(b) condoning the delay, tick ‘119(2)(b)‘

Or Filed in response to notice u/s In case the return is being filed in response to a statutory notice, please tick the applicable check box –

(a) If filed in response to a notice under section
139(9), tick ‘139(9)‘

(d) If filed in response to notice under section 142(1), tick ‘142(1)‘

(c) If filed in response to notice under section 148, tick ‘148‘

(d) If filed in response to notice under section 153A, tick ‘153A‘

(e) If filed in response to notice under section 153C, tick ‘153C‘.

A21 If revised/defective, enter Receipt No. and Date of filing original return If this is a revised return, or a return being filed in response to notice under section 139(9), please enter the acknowledgement number and date of filing of the original return.
A22 If filed in response to notice u/s 139(9)/142(1)/148/153A/15 3C or order u/s 119(2)(b)- enter Unique Number & Date of such Notice or Order In case the return is being filed in response to a statutory notice, or in pursuance to an order under section 119(2)(b) condoning the delay, please enter the Unique number and date of the relevant statutory Notice or condonation order.
A23 Whether this return is being filed by a representative assessee Please tick the applicable check box. In case the return is being a filed by representative assessee, please furnish the following information:-

(a) Name of the representative

(b) Capacity of the representative (select from drop down list)

(c) Address of the representative

(d) PAN of the representative

Part B Gross Total Income

Field No. Field Name Instruction

Income from salary/pension

B1 Income from Business & Profession In this field, please enter the aggregate of Income chargeable under Business or Profession, as appearing in item No. E8 of Schedule BP.
B2(i) Gross Salary This is an auto-populated field representing aggregate of the amounts entered at fields (ia), (ib) and (ic) below.
B2(i)(a) Salary as per section 17(1) Please enter the Salary as per Part B of Form 16
B2(i)(b) Value of perquisites as per section 17(2) Please enter the Value of perquisites as per Part B of Form 16
B2(i)(c) Profits in lieu of salary as per section 17(3) Please enter the Profits in lieu of salary as per Part B of Form 16
B2(ii) Less allowances to the extent exempt u/s 10 Please select the allowances from the drop down (as per list) and enter the amount which is exempt.

In case multiple allowances are claimed as exempt, please enter details of each allowance as separate line item.

List of allowances (to be provided in drop down) Sec 10(5)- Leave Travel concession/assistance Sec 10(6)- Remuneration received as an official, by whatever name called, of an Embassy, High Commission etc.
Sec 10(7)- Allowances or perquisites paid or allowed as such outside India by the Government to a citizen of India for rendering services outside India
Sec 10(10)- Death–cum-retirement gratuity received
Sec 10(10A)- Commuted value of pension received
Sec 10(10AA)- Earned leave encashment on retirement
Sec 10(10B)(i)- Retrenchment Compensation received in respect of schemes not approved
Sec 10(10B)(ii)- Retrenchment Compensation received in respect of approved scheme
Sec 10(10C)- Amount received/ receivable on voluntary retirement or termination of service
Sec 10(10CC)- Tax paid by employer on non-monetary perquisite
Sec 10(13A)- House rent allowance
Sec 10(14)(i)- Prescribed allowances or benefits specifically granted to meet expenses incurred in performance of duties of office or employment
Sec 10(14)(ii)- Prescribed allowances or benefits granted to meet personal expenses in performance of duties of office or employment or to compensate for increased cost of living.
Any Other – In case of any other allowances enter the details in a text box provided.
B2(iii) Net Salary (i – ii) This is an auto-populated field representing the net amount, after deducting the exempt allowances [B2(ii)] from the Gross Salary [B2(i)]
B2(iv) Deductions u/s 16 (iva + ivb + ivc)

 

This is an auto-populated field representing aggregate of the amounts entered at fields (iva), (ivb) and (ivc) below.
B2(iv)(a) Standard Deduction u/s 16(ia) Please enter the Standard Deduction admissible u/s 16(ia) (as per Part B of Form 16)
B2(iv)(b) Entertainment allowance u/s 16(ii)

 

Please enter the amount of Entertainment allowance admissible as deduction u/s 16(ii) (as per Part B of Form 16)
B2(iv)(c) Professional tax u/s 16(iii) Please enter the amount of Professional tax paid which is admissible as deduction u/s 16(iii) (as per Part B of Form 16)
B2(v) Income chargeable under the Head ‘Salaries’ (iii – iv)

 

This is an auto-populated field representing the net amount, after claiming deductions under section 16 [B2(iv)] against the Net Salary [B2(iii)]

Income from house property

B3 Type of House Property Please tick the applicable check box, indicating the usage of the house property during the previous year-

(a) If the house property consist of a house, or part of a house, which is self-occupied, or treated as self-occupied u/s 23(2), tick ‗Self-Occupied‘

(b) If the house property, or part thereof, was actually let out during whole or part of the year, tick ‗Let Out‘

(c) If the house property, or part thereof, is deemed to be let out u/s 23(4), tick ‗Deemed Let Out‘

B3(i) Gross rent received/ receivable/ letable value during the year

 

If the house property is actually let out, please enter the amount of actual rent received or receivable in respect of the property during the year. Otherwise, enter the amount for which the property might reasonably be expected to let during the year.
B3(ii) Tax paid to local authorities Please enter the amount of tax on house property which has been actually paid during the year, to local authorities such as municipal taxes paid etc.
B3(iii) Annual Value (i – ii) This is an auto-populated field representing the amount of Gross rent [B3(i)] as reduced by Tax paid to local authorities [B3(ii)].
B3(iv) 30% of Annual Value Please enter 30% of Annual Value so arrived at.
B3(v) Interest payable on borrowed capital

 

In case the property has been acquired/ constructed/ repaired/ renewed/ reconstructed with borrowed capital, please enter the actual amount of interest payable on such borrowed capital. In case the house property is ‗self-occupied‘ as per provisions of section 23(2), the amount of interest payable on borrowed capital shall be restricted to Rs. 2 lakh or 30 thousand, as the case may be.
B3(vi) Arrears/Unrealized Rent received during the year Less 30%

 

In case arrears of rent have been received, or unrealised rent has been realised subsequently from a tenant in respect of the house property, during the year, please enter the amount of arrears/ unrealized rent so received, after reducing a sum equal to 30% of the arrears/unrealised rent.
B3(vii) Income chargeable under the head ‘House Property’ (iii – iv – v) + vi

 

This is an auto-populated field which represents the income chargeable under the head House Property‘.

The same is computed as Annual Value [B3(iii)] less Standard deduction [B3(iv)] less Interest payable on borrowed capital [B3(v)], including the arrears/unrealized rent, if any [B3(vi)].

If the net computation under the head ‗House Property‘ is a loss, the same can be set-off against income under any other head, only to the extent such loss does not exceed Rs. 2 lakh.

In case loss under house property exceeds Rs.2 lakh, and the remaining loss is required to be carried forward, other regular ITR Form should be used and not the Form ITR-1 (Sahaj).

Income from other Sources

B4 Income from other Sources Please select the nature of income from the drop down (as per list given below) and enter the amount of income.

In case multiple items of income are to be reported, please enter details of each income as separate line item.

List of category of income:-

(a) Interest from Savings Bank Account

(b) Interest from Deposit (Bank/Post Office/ Cooperative Society)

(c) Interest from Income Tax Refund

(d) Family pension

(e) Any Other – In case of any other income enter the details in a text box provided.

  Less: Deduction u/s 57(iia) (In case of family pension only) In case you have reported family pension as one of the sources of income in the above column, please enter the amount of deduction admissible as per section 57(iia) [i.e. 1/3 of the amount of family pension received, or rupees fifteen thousand, whichever is less].
B5 Gross Total Income (B1+B2+B3+B4) This is an auto-populated field which represents the aggregate of Income from Salary‘ [B2(v)] , House Property‘ [B3(vii)] and Income from Other Sources‘ (B4).

Part C Deductions and taxable total income

In this part, please provide the details of deduction under Chapter VI-A claimed and computation of taxable total income during the year-
Column
No.
Section
Nature of
deduction
Instruction
C1
80C
Deduction in respect of life
insurance premia, deferred
annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
Please enter the amount paid or deposited towards life insurance premium, contribution to any Provident Fund set up by the Government, employees contribution to a recognised Provident Fund or an approved superannuation fund, contribution to deferred annuity plan, subscription to National Savings Certificates, tuition fees, payment or repayment of amounts borrowed for purposes of purchase/ construction of a residential house, and other similar payments/ investments which are eligible for deduction under section 80C of the Income-tax Act.
The aggregate amount of deductions admissible u/s 80C, 80CCC and 80CCD (1) shall be restricted to maximum limit of Rs.1,50,000.
C2
80CCC
Deduction in respect of contribution to certain Pension Funds
Please enter the amount paid towards any annuity plan of LIC or any other insurer for receiving pension from the pension fund, which is eligible for deduction under section 80CCC.
The aggregate amount of deductions admissible u/s 80C, 80CCC and 80CCD (1) shall be restricted to maximum limit of Rs. 1,50,000.
C3
80CCD(1)
Deduction in respect of contribution to pension scheme of Central
Government
Please enter the total amount paid or deposited during the year, in your account under a pension scheme notified by the Central Government, which is eligible for deduction under sub-section (1) of section 80CCD.
The aggregate amount of deductions admissible u/s 80C, 80CCC and 80CCD (1) shall be restricted to maximum limit of Rs. 1,50,000.
C4
80CCD(1B)
Deduction in respect of contribution to pension scheme of Central
Government
Please enter the amount paid or deposited during the year, in your account under a pension scheme notified by the Central Government, which is eligible for deduction under sub-section (1B) of section 80CCD.
The amount eligible under this sub-section is subject to a maximum limit of Rs. 50,000 and further condition that no claim should have been made under sub-section (1) in respect of the same amount.
C5
80
CCD(2)
Deduction in respect of contribution of employer to pension scheme of Central
Government
Please enter the amount of employer‘s contribution paid during the year to your account under a pension scheme notified by the Central Government, which is eligible for deduction under sub-section (2) of section 80CCD.
The amount eligible is subject to maximum limit of 10% of salary.
C6
80
CCG
Deduction in respect of investment made under an equity savings scheme
Please enter the amount of investment made in listed  equity shares or listed units of an equity oriented fund, notified as Equity Saving Scheme, which is eligible for deduction under section 80CCG.
The amount eligible is 50% of the investment made, subject to maximum limit of Rs 50,000/- and further conditions specified therein.
C7
80D
Deduction in respect of health insurance premia
Please select the claim of medical expenditure or health insurance premium from the drop down and enter the actual amount paid during the year. In case of multiple claims, details of each claim
should be provided as a separate line item.
The eligible amount of deduction u/s 80D in various cases, is subject to maximum limit as given below:-
 
 
 
Particulars
Case-1
Case-2
Case-3
Self & Family (no one of them is a senior citizen)
Parents (no one of them is a senior citizen)
Self & Family (no one of them is a senior citizen)
Parents (atleast one of them is a senior citizen)
Self & Family (atleast one of them is a senior citizen)
Parents (atleast one of them is a senior citizen)
Medical Insurance, etc.*
25,000
25,000
25,000
50,000
50,000
50,000
Medical Expenditure**
50,000
50,000
50,000
Maximum deduction allowable
25,000
25,000
25,000
50,000
50,000
50,000
Aggregate amount of deduction allowable u/s 80D
50,000
75,000
1,00,000
* Includes (i) contribution to the Central Government Health Scheme/notified scheme for self & family; and (ii) amount paid for preventive health check-up up to Rs.5,000/-.
** Allowable only if no amount is paid for medical insurance.
Note 1: The payment for preventive health check-up can only be made in cash, other payments must be made by non-cash mode.
Note 2: Finance Act, 2018 amended section 80D of the Act to provide that in case of single premium health insurance policy having cover of more than one year, the deduction shall be allowed on proportionate basis for the number of years for which health insurance cover is provided, subject to the monetary limits specified above.
Here
(i) ―family‖ means the spouse and dependent children of the employee.
(ii) ―Senior citizen‖ means an individual resident in India who is of the age of sixty years or more at any time during the relevant previous year.
C8
80DD
Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability
Please enter the details of expenditure actually incurred for medical treatment, training and rehabilitation of a dependent person with disability by selecting the appropriate options from the drop down.
1. Dependent person with disability
2. Dependent person with severe disability
The amount eligible for deduction is subject to maximum limit of ₹ 75,000, in case of dependent person with disability, and ₹ 1,25,000 in case of dependent person with severe disability.
C9
80DDB
Deduction in respect of medical treatment etc.
Please enter the details of expenditure actually incurred on medical treatment of specified diseases for self, dependent or a member of HUF. Please select the appropriate options from the drop down menu and enter relevant amount.
1. Self or Dependent 2. Senior Citizen – Self or Dependent
The amount eligible for deduction is subject to a maximum limit of ₹ 40,000 during the year. However, in case of senior citizen the applicable limit is ₹1,00,000.
C10
80E
Deduction in respect of interest on loan taken for higher education
Please enter the amount paid during the year by way of interest on loan taken from any financial institution or approved charitable institution for the purpose of pursuing higher education of self or relative which is eligible for deduction u/s 80E.
C11
80EE
Deduction in respect of interest on loan taken for residential house property
Please enter the amount paid during the year by way of interest on loan taken from any financial institution for the purposes of acquisition of a residential property, which is eligible for deduction u/ 80EE.
The amount eligible for deduction is subject to a maximum limit of ₹ 50,000 during the year and further conditions specified in sub-section (3) of section 80EE.
C12
80G
Deduction in respect of donations to certain funds, charitable institutions, etc.
Please enter the amount of donations made during the year to charitable institutions or specified funds. Please fill up details of donations in Schedule 80G.
C13
80GG
Deduction in respect of rents paid
Please enter the amount paid during the year towards rent in respect of any furnished/ unfurnished residential accommodation, in excess of 10% of total income, which is eligible for deduction u/s 80GG.
The amount eligible for deduction is subject to a maximum limit of ₹ 60,000 during the year and further conditions specified therein.
 
80GGA
Deduction in respect of certain donations for scientific research or rural development
Please enter the amount of donation made during the year to a research association, university, college or other institution, public sector company, local authority or an approved association or institution for carrying out scientific research, or research in social science or statistical research or implementation of rural development programme or carrying out any eligible project or scheme, which is eligible for deduction u/s 80GGA.
C14
80GGC
Deduction in respect of contributions given by any person to Political parties
Please enter the amount of contribution made to a Political party or an electoral trust during the year which is eligible for deduction u/s 80GGC.
This deduction is not admissible for any sum contributed by way of cash.
C15
80TTA
Deduction in respect of interest on deposits in savings account
Please enter the amount of income by way of interest on deposits in savings account(s) with a bank or a co-operative bank or a post office which is eligible for deduction u/s 80TTA.
The amount eligible for deduction u/s 80TTA is subject to a maximum limit of ₹ 10,000 during the year.
C16
80TTB
Deduction in respect of interest on deposits in case of senior citizens
This deduction can be claimed only by a senior citizen. If you are a senior citizen, please enter the amount of income by way of interest on deposits with a bank or a co-operative bank or a post office which is eligible for deduction u/s 80TTB.
The amount eligible for deduction u/s 80TTB is subject to a maximum limit of ₹ 50,000 during the year.
C17
80U
Deduction in case of a person with disability
This deduction can be claimed only by a resident individual who is certified by the medical authority to be a person with disability.
If you are a person with disability, please enter the amount eligible for deduction by selecting the appropriate options:
1. Self with Disability – ₹ 75,000
2. Self with Severe disability – ₹ 1,25,000
C18
 
Total Deductions
Please enter the aggregate amount of deductions claimed under Chapter VI-A.
C19
 
Taxable Total Income
This is an auto-populated field representing the Total Income which is computed as Gross Total Income [B5] reduced by claim of total deductions [C1].

Part –D – Tax Computation and Tax Status

Field No. Field Name Instruction
D1 Tax payable on total income Please compute the amount of tax payable on Total Income as per the tax computation table given below.
D2 Rebate u/s 87A If you are a resident individual, whose total income does not exceed ₹3,50,000, you can claim rebate of income-tax u/s 87A, of an amount equal to income-tax payable, or ₹2,500, whichever is less.
D3 Tax payable after

Rebate

Please enter the tax payable after claiming rebate (D1 – D2).
D4 Health and Education Cess @4% Please compute health and education cess @4% of the tax after rebate. (i.e. 4% of D3)
D5 Total Tax & Cess Please enter the sum of tax after rebate and health & education cess. (D3 + D4)
D6 Relief u/s 89 Please enter the amount of tax relief admissible u/s 89(1), computed as per Form 10E or as mentioned in Part B of Form 16, in respect of arrears or advances of salary received during the year.
D7 Balance Tax After
Relief
Please enter the difference of amount between Total Tax & cess and Relief u/s 89.
D8 Interest u/s 234A Please compute the amount of interest payable for delay in filing return of income, if any, as per provisions of section 234A.
D9 Interest u/s 234B Please compute the amount of interest payable for short-payment of advance tax, if any, as per provisions of section 234B.
D10 Interest u/s 234C Please compute the amount of interest payable for deferred payment of advance tax as per provisions of section 234C.
D11 Fee u/s 234F Please enter the amount of fees payable for delay in filing return of income as per section 234F.
D12 Total Tax, Fee and Interest Please compute the total sum payable towards tax, fee and interest after claiming relief. (D7+D8+D9+D10+D11)
D13 Total Advance Tax Paid Please enter the amount of Advance Tax paid during the year. Please fill up details of challan etc. in Schedule-IT.
D14 Total Self-Assessment Tax Paid Please enter the amount of self-assessment Tax paid. Please fill up details of challan etc. in Schedule-IT.
D15 Total TDS Claimed Please enter the total amount of TDS claimed. Please fill up details of tax deducted at source in Schedule TDS-1 (in case of salary) or in Schedule TDS-2 (in case of other payments) as applicable.
D16 Total TCS Claimed Please enter total amount of TCS claimed. Please fill up details of tax collected at source in Schedule TCS.
D17 Total Taxes Paid This is an auto-populated field, which represents aggregate of taxes paid during the year, by way of advance tax, self-assessment tax, TDS and TCS.
(D13+D14+D15+D16)
D18 Amount payable (D12– D17) (if D12 > D17) Please compute the net amount payable, if any, after claiming credit of taxes paid (D12 – D17)
D19 Refund (D17 – D12) (if D17 > D12) Please compute the net amount refundable, if any, after claiming credit of taxes paid (D17 – D12).
D20 Exempt income (For reporting Purposes) Please provide the details of incomes which are claimed exempt from taxation by selecting the appropriate option from the drop down. If multiple items of income are to be reported as exempt, please provide details of each income as separate line item.

Please also note that the maximum amount of agriculture income that can be reported in Form ITR-1 is upto Rs.5,000. If you are having agriculture income exceeding Rs.5,000, please use other regular ITR Forms.

List of other types of exempt income (drop
down to be provided)
Sec 10(10BC)-Any amount from the Central/State Govt./local authority by way of compensation on account of any disaster.
Sec 10(10D)- Any sum received under a life insurance policy, including the sum allocated by way of bonus on such policy except sum as mentioned in sub-clause (a) to (d) of Sec.10(10D)
Sec 10(11)- Statutory Provident Fund received
Sec 10(12)- Recognized Provident Fund received
Sec 10(12A)- Proceeds from National Pension System on closure or opting out upto forty per cent of total sum payable
Sec 10(12B)- Partial withdrawals from National Pension System upto twenty five per cent of employees contribution
Sec 10(13)- Approved superannuation fund received
Sec 10(16)- Scholarships granted to meet the cost of education
Sec 10(17)- Allowance MP/ MLA/ MLC
Sec 10(17A)- Award instituted by Government
Sec 10(18)- Pension received by winner of “Param Vir Chakra” or “Maha Vir Chakra” or “Vir Chakra” or such other gallantry award Defense Medical Disability Pension
Sec 10(19)- Armed Forces Family pension in case of death during operational duty
Sec 10(26)- Any income as referred to in section 10(26)
Sec 10(26AAA)- Any income as referred to in section 10(26AAA)
Sec 10(34)- (Exempted Dividend Income)
Sec 10(35)- Income from units of a mutual funds, units from administrator of specified undertaking, units from specified company
Any Other- In case of any other exempt income enter the details in a text box provided.
D21 Details of Bank Accounts held in India at any time during the previous year

 

Please provide the details of all the savings/current accounts held by you at any time in India during the previous year. It is not mandatory to provide details of dormant accounts which are not operational for more than 3 years. Please indicate the account in which you would like to get your refund credited irrespective of whether you have refund or not. The account number given should be as per Core Banking Solution (CBS) system of the bank.
  IFS Code of the bank Please enter the IFS Code of the Bank (11 digits)
  Name of the Bank Please enter name of the Bank
  Account Number Please enter account number of the Bank

Schedule BP Details of Income from Business or Profession

Presumptive business income u/s 44AD
Please enter the name of business, Business Code and description of business. The applicable business code can be selected from the list provided at the end of this instruction. Please note that the scheme of presumptive business income u/s 44AD is not applicable for persons carrying on professions as referred to in Section 44AA, or earning income in the nature of commission or brokerage or carrying on any agency business. In such cases, it is mandatory to maintain books of accounts as required u/s 44AA and return of income should be filed in regular Form ITR-3 or ITR-5, as applicable.
Field No. Field Name Instruction
E1 Gross Turnover or Gross Receipts:-
E1(a) Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received before
specified date
Please enter the amount of turnover realized through account payee cheque or account payee bank draft or bank electronic clearing system during the previous year or before the due date for filing return u/s 139(1).
E1(b) Any other mode Please enter the amount of turnover realized through any other mode (cash).
E2 Presumptive Income under section 44AD:-
E2(a) 6% of E1a or the amount claimed to have been earned, whichever is higher Please enter the presumptive income in respect of the turnover realised through account payee cheque etc. mentioned at E1a. The presumptive income is to be computed @6% of Turnover mentioned at E1a, or the actual amount claimed to have been earned, whichever is higher.
E2(b) 8% of E1b or the amount claimed to have been earned, whichever is higher Please enter the presumptive income in respect of the turnover realised through other modes (cash) etc. as mentioned at E1b. The presumptive income is to be computed @8% of Turnover mentioned at E1b, or the actual amount claimed to have been earned, whichever is higher.
E2(c) Total This is an auto-populated field which represents the total amount of presumptive income declared u/s 44AD [E2(a) + E2(b)].
Note:- In case the actual amount claimed to have been earned is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit u/s 44AB & furnish regular return Forms ITR-3 or ITR-5, as applicable.
Presumptive professional income u/s 44ADA
Please enter the name of business, Business Code and description of business. The applicable business code can be selected from the list provided at the end of this instruction.
E3 Gross Receipts Please enter total gross receipts during the previous year from professions referred to in section 44AA (legal, medical, engineering, architecture, accountancy, technical consultancy, interior decoration or any other notified profession). In case the total gross receipts from the eligible profession exceeds Rs.50 Lakh, please fill up regular ITR Form-3 or Form-5, as applicable.
E4 Presumptive Income under section 44ADA (50% of E3) or the amount claimed tohave been earned, whichever is higher Please enter the presumptive income in respect of the total gross receipts from the eligible professions. The presumptive income is to be computed @50% of the total gross receipts mentioned at E3, or the actual amount claimed to have been earned, whichever is higher.
Note:- In case the actual amount claimed to have been earned is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit u/s 44AB & furnish regular return Forms ITR-3 or ITR-5, as applicable.
Presumptive income from goods carriages u/s 44AE
Please enter the name of business, Business Code and description of business. The applicable business code can be selected from the list provided at the end of this instruction.
Table Please provide the details of each goods carriage, period for which used during the year and presumptive income therefrom. Add rows as necessary.
Col. 1 Registration No. Please enter registration number of each goods carriage used during the previous year.
Col. 2 Whether owned/ leased/ hired Please select whether the vehicle is “Owned”/ “Leased”/”Hired”.
Col. 3 Tonnage capacity Please enter tonnage capacity of the goods carriage in metric ton.
Col. 4 Number of months Please enter months for which goods carriage was owned/leased/hired by assessee during the previous year.
Col. 5 Presumptive income u/s 44AE Please enter the presumptive income from each goods carriage u/s 44AE during the previous year.

The presumptive income is to be computed
@Rs.1,000 per ton per month for heavy goods

vehicle (i.e. tonnage exceeding 12 Metric Ton) and @Rs.7,500 per month for other than heavy goods vehicle, or the actual amount claimed to have been earned, whichever is higher.
E5 Presumptive Income from Goods Carriage u/s 44AE This is an auto-populated field which represents the aggregate of presumptive incomes from business of plying, hiring or leasing goods carriages u/s 44AE. This is the total of amounts entered in column 5 of the table in respect of each goods carriage.
E6 Salary and interest paid to the partners If you are a partnership firm (other than LLP), please enter the amount of salary and interest paid to the partners, to extent admissible as per Section 40(b).
E7 Presumptive Income u/s 44AE This is an auto-populated field which represents the presumptive income under Section 44AE, net of deduction on account of salary and interest paid to partners. [E5 – E6]
Note:- In case the actual amount claimed to have been earned from goods carriage is less than the presumptive income prescribed u/s 44AE, or the number of vehicles owned at any time during the year exceeds ten, it is mandatory to have a tax audit u/s 44AB & furnish regular return Forms ITR-3 or ITR-5, as applicable.
E8 Income chargeable under Business or Profession This is an auto-populated field which represents the aggregate of incomes chargeable under the head Business or Profession. [E2(c) + E4 + E7]
Information regarding Turnover/Gross Receipt reported for GST
Please provide the details of all GSTIN No. registered and respective amounts of annual value of outward supplies reported against each GSTIN. Add rows as necessary.
E9 GSTIN No(s). Please enter the GSTIN No.
E10 Annual value of outward supplies as per the GST returns filed Please enter the total annual value of outward supplies reported against each GSTIN No. separately based on the monthly GST returns.
Financial Particulars of the Business
Please furnish the information below as on 31st day of March, 2019. The information sought at columns E15, E19, E20 and E22 is mandatory. The information sought at other columns should be furnished, if available.
E11 Partners/ Members own capital Please enter Partners/ Members own capital
E12 Secured loans Please enter total of secured loans
E13 Unsecured loans Please enter total of unsecured loans
E14 Advances Please enter aggregate of trade advances received
E15 Sundry creditors Please enter total amount of sundry creditors
E16 Other liabilities Please enter total of other liabilities (not specifically mentioned at E11 to E15 above)
E17 Total capital and liabilities Please enter total of capital and liabilities (E11 + E12 + E13 + E14 + E15 + E16)
E18 Fixed assets Please enter written down value of fixed assets
E19 Inventories Please enter closing value of stock-in-trade
E20 Sundry debtors Please enter the total of sundry debtors
E21 Balance with banks Please enter the aggregate of bank balances
E22 Cash-in-hand Please enter cash-in-hand
E23 Loans and advances Please enter aggregate of loans and advances given
E24 Other assets Please enter aggregate of other assets (not

specifically mentioned at E18 to E23 above)

E25 Total assets Please enter total of all assets (E18 + E19 + E20 + E21 + E22 + E23 + E24)

Schedule 80G Details of donations entitled for deduction u/s 80G

Please furnish following details of donations made to charitable institutions or specified funds during the year in the respective table given in the Schedule:-

1. Name and address of donee

2. PAN of donee

3. Total amount of donation – give break-up of amount paid in cash/other mode

4. Amount which is eligible for deduction

In Table A, furnish details of donations entitled for 100% deduction without qualifying limit. In Table B, furnish details of donations entitled for 50% deduction without qualifying limit. In Table C, furnish details of donations entitled for 100% deduction subject to qualifying limit In Table D, furnish details of donations entitled for 50% deduction subject to qualifying limit.

Schedule-IT: Details of Advance/Self-assessment tax payments

Please enter the relevant details of payment of advance tax or self-assessment tax.
Column
No.
Field Name Instruction
1 BSR Code Please enter the seven digit BSR code of Bank at which tax was deposited.
2 Date of Deposit Please enter date on which tax was deposited in DD/MM/YYYY format.
3 Serial Number of Challan Please enter the Serial Number of Challan.
4 Tax paid Please enter the tax amount deposited.

Schedule-TCS: Details of TCS

Please enter the relevant details of taxes collected at source (as appearing in Form 27D)
Column
No.
Field Name Instruction
1 TAN of the Collector Please enter the TAN of the Collector.
2 Name of the Collector Please enter the name of the Collector.
3 Details of amount paid as mentioned in Form 26AS Please enter the gross amount of receipt in respect of which tax has been collected at source.
4 Tax collected Please enter the amount of tax which has been collected at source.
5 Amount out of (4) being claimed Please enter the amount of TCS collected for which credit is being claimed in this year. Please ensure that the corresponding income has also been offered in this year in the relevant head.

 Schedule TDS-1 Details of TDS from salary

Please enter the relevant details of taxes deducted at source (as appearing in Form 16)
Column
No.
Field Name Instruction
1 TAN of the Employer Please enter the TAN of the Employer.
2 Name of the Employer Please enter the name of the Employer.
3 Income under salary Please enter the gross amount of salary in respect of which tax has been deducted at source.
4 Tax deducted Please enter the amount of tax which has been deducted at source.

Schedule TDS-2 Details of TDS on income other than salary

Please enter the relevant details of taxes deducted at source (as appearing in Form 16A/16C)
Column
No.
Field Name Instruction
2 TAN of the Deductor/PAN of Tenant Please enter the TAN of the Deductor. In case tax has been deducted by the tenant, provide the PAN of the Tenant.
3 & 4 Unclaimed TDS brought forward (b/f) Please enter details of TDS brought forward for which no credit has been claimed in earlier years. Enter the financial year in which TDS was deducted and amount of TDS in column 3 and column 4 respectively.
5 TDS of the current

financial year

Please enter the amount of Tax deducted at source for the current financial year.
6 TDS credit being claimed this year Please enter the amount of TDS collected for which credit is being claimed in this year. Please ensure that the corresponding income has also been offered in this year in the relevant head.
7 & 8 Corresponding income offered Please enter the details of corresponding income offered, in respect of which TDS credit is being claimed, in this year.

Enter the gross amount of income and head under which offered in column 7 and column 8 respectively.

9 TDS credit being carried forward Please enter the amount of remaining TDS credit which is being carried forward to subsequent years.

Verification:

In verification part, please enter the name, father‘s name and PAN of the person who is filing the return. Return of income can be verified by the individual himself, or by persons authorised on his behalf in cases referred to in sub-clauses (ii), (iii) and (iv) of clause (a) of section 140 of the Income-tax Act. In such cases however permanent account number of the authorised person is required to be mentioned in verification and capacity has to be mentioned as per the drop down provided.

In case of HUF, return of income can be verified by the Karta of HUF. In case Karta is absent from India, or is mentally incapacitated, the return can be verified by any other adult member of the family.

In case of a Firm, return of income can be verified by the managing partner. In case the managing partner is not able to do so for any unavoidable reason, the return can be verified by any other partner of firm, who is not a minor.

Before signing the verification, please ensure that the information given in the return and the schedules and the amount of total income, deductions, claims and other particulars shown are true and correct and are in accordance with the provisions of the Income-tax Act, 1961 and the Income Tax Rules, 1962. Please note that making a false statement in the return or in the accompanying schedules is liable for prosecution under section 277 of the Income-tax Act, 1961.

TRP Details

This return can be prepared by a Tax Return Preparer (TRP) also in accordance with the Tax Return Preparer Scheme. If the return has been prepared by TRP, the relevant details have to be filled by him and the return has to be countersigned by him in the space provided in the said item.

Tax Computation Table

(i) In case of every individual (other than resident individual who is of the age of 60 years or more at any time during the financial year 2018-19) or HUF

Income Tax Liability
1 Upto 2,50,000 Nil
2 Between 2,50,001 – 5,00,000 5% of income in excess of 2,50,000
3 Between 5,00,001 – 10,00,000 12,500 + 20% of income in excess of 5,00,000
4 Above 10,00,000 1,12,500 + 30% of income in excess of 10,00,000

(ii) In case of resident individual who is of the age of 60 years or more but less than 80 years at any time during the financial year 2018-19 –

Income Tax Liability
1 Upto 3,00,000 Nil
2 Between 3,00,001 – 5,00,000 5% of income in excess of 3,00,000
3 Between 5,00,001 – 10,00,000 10,000 + 20% of income in excess of 5,00,000
4 Above 10,00,000 1,10,000 + 30% of income in excess of 10,00,000

(iii) In case of resident individual who is of the age of 80 years or more at any time during the financial year 2018-19 –

Income Tax Liability
1 Upto 5,00,000 Nil
2 Between 5,00,001 – 10,00,000 20% of income in excess of 5,00,000
3 Above ₹10,00,000 ₹1,00,000 + 30% of income in excess of ₹10,00,000

(iv) In case of a Firm, tax is to be calculated at flat rate of 30% of taxable income.

Paper return

In case of paper returns the information in certain columns which is being auto-populated, has to be computed and furnished by the taxpayer manually.

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 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 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 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

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