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In this article we have compiled various codes used by Income Tax Department for showing Status of Taxpayer, Nature of Business , States , Holding Status- Nature of Company, Business Organization Type, Unit of Measurement and Section Code for Nature of income in software-
| Status of Taxpayer | |
| I | Individual |
| H | Hindu Undivided Family (HUF) |
| 1 | Firm |
| 2 | Local Authority |
| 3 | Cooperative Bank |
| 4 | Cooperative Society |
| 5 | Any other AOP or BOI |
| 6 | Public Company |
| 7 | Private Company |
| 8 | Others |
–
| Activity Code for Part A – Nature of Business | |
| 0101 | Manufacturing Industry [Agro-based industries] |
| 0102 | Manufacturing Industry [Automobile and Auto parts] |
| 0103 | Manufacturing Industry [Cement] |
| 0104 | Manufacturing Industry [Diamond cutting] |
| 0105 | Manufacturing Industry [Drugs and Pharmaceuticals] |
| 0106 | Manufacturing Industry [Electronics including Computer Hardware] |
| 0107 | Manufacturing Industry [Engineering goods] |
| 0108 | Manufacturing Industry [Fertilizers, Chemicals, Paints] |
| 0109 | Manufacturing Industry [Flour & Rice Mills] |
| 0110 | Manufacturing Industry [Food Processing Units] |
| 0111 | Manufacturing Industry [Marble & Granite] |
| 0112 | Manufacturing Industry [Paper] |
| 0113 | Manufacturing Industry [Petroleum and Petrochemicals] |
| 0114 | Manufacturing Industry [Power and energy] |
| 0115 | Manufacturing Industry [Printing & Publishing] |
| 0116 | Manufacturing Industry [Rubber] |
| 0117 | Manufacturing Industry [Steel] |
| 0118 | Manufacturing Industry [Sugar] |
| 0119 | Manufacturing Industry [Tea, Coffee] |
| 0120 | Manufacturing Industry [Textiles, Handloom, Powerlooms] |
| 0121 | Manufacturing Industry [Tobacco] |
| 0122 | Manufacturing Industry [Tyre] |
| 0123 | Manufacturing Industry [Vanaspati & Edible Oils] |
| 0124 | Manufacturing Industry [Others] |
| 0201 | Trading [Chain stores] |
| 0202 | Trading [Retailers] |
| 0203 | Trading [Wholesalers] |
| 0204 | Trading [Others] |
| 0301 | Commission Agents [General Commission Agents] |
| 0401 | Builders [Builders] |
| 0402 | Builders [Estate agents] |
| 0403 | Builders [Property Developers] |
| 0404 | Builders [Others] |
| 0501 | Contractors [Civil Contractors] |
| 0502 | Contractors [Excise Contractors] |
| 0503 | Contractors [Forest Contractors] |
| 0504 | Contractors [Mining Contractors] |
| 0505 | Contractors [Others] |
| 0601 | Professionals [Chartered Accountants, Auditors, etc.] |
| 0602 | Professionals [Fashion designers] |
| 0603 | Professionals [Legal professionals] |
| 0604 | Professionals [Medical professionals] |
| 0605 | Professionals [Nursing Homes] |
| 0606 | Professionals [Specialty hospitals] |
| 0607 | Professionals [Others] |
| 0701 | Service Sector [Advertisement agencies] |
| 0702 | Service Sector [Beauty Parlours] |
| 0703 | Service Sector [Consultancy services] |
| 0704 | Service Sector [Courier Agencies] |
| 0705 | Service Sector [Computer training/educational and coaching institutes] |
| 0706 | Service Sector [Forex Dealers] |
| 0707 | Service Sector [Hospitality services] |
| 0708 | Service Sector [Hotels] |
| 0709 | Service Sector [IT. enabled services, BPO service providers] |
| 0710 | Service Sector [Security agencies] |
| 0711 | Service Sector [Software development agencies] |
| 0712 | Service Sector [Transporters] |
| 0713 | Service Sector [Travel agents, tour operators] |
| 0714 | Service Sector [Others] |
| 0801 | Financial Service Sector [Banking Companies] |
| 0802 | Financial Service Sector [Chit Funds] |
| 0803 | Financial Service Sector [Financial Institutions] |
| 0804 | Financial Service Sector [Financial service providers] |
| 0805 | Financial Service Sector [Leasing Companies] |
| 0806 | Financial Service Sector [Money Lenders] |
| 0807 | Financial Service Sector [Non-Banking Financial Companies] |
| 0808 | Financial Service Sector [Share Brokers, Sub-brokers, etc.] |
| 0809 | Financial Service Sector [Others] |
| 0901 | Entertainment Industry [Cable T.V. productions] |
| 0902 | Entertainment Industry [Film distribution] |
| 0903 | Entertainment Industry [Film laboratories] |
| 0904 | Entertainment Industry [Motion Picture Producers] |
| 0905 | Entertainment Industry [Television Channels] |
| 0906 | Entertainment Industry [Others ] |
| 1001 | Other Sector |
–
| States | |
| 01 | ANDAMAN AND NICOBAR ISLANDS |
| 02 | ANDHRA PRADESH |
| 03 | ARUNACHAL PRADESH |
| 04 | ASSAM |
| 05 | BIHAR |
| 06 – | CHANDIGARH |
| 07 | DADRA & NAGAR HAVELI |
| 08 | DAMAN & DIU |
| 09 | DELHI |
| 10 | GOA |
| 11 | GUJARAT |
| 12 | HARYANA |
| 13 | HIMACHAL PRADESH |
| 14 | JAMMU & KASHMIR |
| 15 | KARNATAKA |
| 16 | KERALA |
| 17 | LAKHSWADEEP |
| 18 | MADHYA PRADESH |
| 19 | MAHARASHTRA |
| 20 | MANIPUR |
| 21 | MEGHALAYA |
| 22 | MIZORAM |
| 23 | NAGALAND |
| 24 | ORISSA |
| 25 | PONDICHERRY |
| 26 | PUNJAB |
| 27 | RAJASTHAN |
| 28 | SIKKIM |
| 29 | TAMILNADU |
| 30 | TRIPURA |
| 31 | UTTAR PRADESH |
| 32 | WEST BENGAL |
| 33 | CHHATISHGARH |
| 34 | UTTARANCHAL |
| 35 | JHARKHAND |
| 36 | TELANGANA |
| 99 | STATE OUTSIDE INDIA |
–
| Holding Status- Nature of Company | |
| 1 | Holding Company |
| 2 | Subsidiary Company |
| 3 | Both |
| 4 | Neither |
–
| Business Organization |
| Amalgamating |
| Amalgamated |
| Demerged |
| Resulting |
–
| Unit of Measurement | |
| 101 | gms |
| 102 | kilograms |
| 103 | litre |
| 104 | kilolitre |
| 105 | metre |
| 106 | kilometre |
| 107 | numbers |
| 108 | quintal |
| 109 | ton |
| 110 | pound |
| 111 | milligrams |
| 112 | carat |
| 113 | numbers (1000s) |
| 114 | kwatt |
| 115 | mwatt |
| 116 | inch |
| 117 | feet |
| 118 | sqft |
| 119 | acre |
| 120 | cubicft |
| 121 | sqmetre |
| 122 | cubicmetre |
| 999 | residual |
–
| Sl. No. | Nature of income | Section | Rate of tax | Section code in Software |
| 1 | Tax on accumulated balance of recognised provident fund | 111 | To be computed in accordance with rule 9(1) of Part A of fourth Schedule | 1 |
| 2 | Short term capital gains | 111A | 10 | 1A |
| 3 | Long term capital gains (with indexing) | 112 | 20 | 21 |
| 4 | Long term capital gains (without indexing) | 112 | 10 | 22 |
| 5 | Dividends, interest and income from units purchase in foreign currency | 115A(1)(a) | 20 | 5A1a |
| 6 | Income from royalty or technical services where agreement entered between 313.1961 to 31.3.1976 in case of royalty and between 29.2.1964 and 31.3.1976, and agreement is approved by the Central Government. | Paragraph EII of Part I of first schedule of Finance Act | 50 | FA |
| 7 | Income from royalty & technical services | 115A(1)(b) if agreement is entered on or before 31.5.1997 | 30 | 5A1b1 |
| 8 | Income from royalty & technical services | 115A(1)(b) if agreement is entered on or after 31.5.1997 but before 1.6.2005 | 20 | 5A1b2 |
| 9 | Income from royalty & technical services | 115A(1)(b)if agreement is on or after 1.6.2005 | 10 | 5A1b3 |
| 10 | Income received in respect of units purchase in foreign currency by a off-shore fund | 115AB(1)(a) | 10 | 5AB1a |
| 11 | Income by way of long-term capital gains arising from the transfer of units purchase in foreign currency by a off-shore fund | 115AB(1)(b) | 10 | 5AB1b |
| 12 | Income from bonds or GDR purchases in foreign currency or capital gains arising from their transfer in case of a non-resident | 115AC(1) | 10 | 5AC |
| 13 | Income from GDR purchased in foreign currency or capital gains arising from their transfer in case of a resident | 115ACA(1) | 10 | 5ACA |
| 14 | Profits and gains of life insurance business | 115B | 12.5 | 5B |
| 15 | Winnings from lotteries, crosswords puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever | 115BB | 30 | 5BB |
| 16 | Tax on non-residents sportsmen or sports associations | 115BBA | 10 | 5BBA |
| 17 | Tax on income from units of an open ended equity oriented fund of the Unit Trust of India or of Mutual Funds | 115BBB | 10 | 5BBB |
| 18 | Anonymous donations | 115BBC | 30 | 5BBC |
| 19 | Investment income of a non-resident | 115E(a) | 20 | 5Ea |
| 20 | Income by way of long term capital gains | 115E(b) | 10 | 5Eb |
| 21 | In case any Income is subject to tax at special rates based on any DTAA then this code has to be selected and rate of 1 has to be selected. Appropriate income and tax has to be entered by taxpayer in this Schedule | – | 1 | DTAA |
| 22 | Long term capital gains on transfer of unlisted securities in the case of non-residents | 112(1)(c)(iii) | 10 | 21ciii |
| 23 | Interest received by non-resident from infrastructure debt fund | 115A(1)(a)(iia) | 5 | 5A1aiia |
| 24 | Income received by non-resident as referred in section 194LC | 115A(1)(a)(iiaa) | 5 | 5A1aiiaa |
| 25 | Tax on dividend of an Indian company from specified foreign company | 115BBD | 15 | 5BBD |
| 26 | Tax on income under section 68, 69, 69A, 69B, 69C or 69D | 115BBE | 15 | 5BBE |
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Activity Code for Part A – Nature of Business
Dear Sir,
Activity Code for Part A – Nature of Business In ITR-3, Different codes for Nature of Business are appearing https://taxguru.in/income-tax/list-codes-income-tax.html. None of the codes given in taxguru site are there in ITR 3 on site https://eportal.incometax.gov.in/
Examples of Codes appearing in ITR-3 on https://eportal.incometax.gov.in/
‘00001 – Share of Income from firm only
‘01001 – Growing and Manufacturing of Tea
‘01002 – Growing and Manufacturing of Coffee
Actually I am trying to find out the correct code for FNO Trading business. Can you please help ?
You are also requested to give the entire revised list as it appears on the incometax.gov.in site.
Thanks and Regards,
Prakash Walvekar
sports man return filed what is the business code please reply
nature of business code for trading of rumalas
contract income what will be the nature of business code
new incometax code
Dear Sir,
I am providing consulting services (Related to computer)..what should be nature of business code for 2018-2019 ITR4 ?(Previous year it was 607 – Professionals-Others
Dear Sir,
I am not Regestered in GST Because My Income From Sales of Exempt Good Etc. My Turnover Upto 25 Lakhs So What Can I Do For File ITR 4 Without GSTIN Filed
0703 – Consultancy Service this code is applicable for ITR 4 FY 2016-17 u/d 44ADA (Profession)
Kindly suggest.
Dear Sir,
what will be the nature code :-
1.News Chanel job (Salary- Contrractors)
which form i should file ITR 3/4/5
I have income per year 190000/-in the year of 2016-17
Pl advice Me
Dear Sir,
what will be the nature code :-
1.News Chanel
which form i should file ITR 3/4/5
I have income per year 190000/-in the year of 2016-17
Pl advice Me
What will be the Nature of Business code for:-
1.Trading (equity intraday+delivery, FNO and Commodity) and
2. Tuition.
Hi,
What is the nature of business NOB of payment/commission received from Google Adsense and which form i should file ITR 3 /4 or 5?
This is the main source of earning, i mean its my business and i have earned 270000 in the year of 2016 – 2017.
Please advice me,
Dear Tax Guru and Other Qualified Persons
why the post are protected form copy & paste. Earlier, it was very smoothly easier in copying, paste and Save for the purposes of read and updating for self.
Hope and I am requesting you sir kindly free it from protection the Post.
Thanking you