Business/ professional code is required to be mandatorily filled by each and every person who are showing income from business and profession in their Income tax return. This code helps Income tax department to understand as to which sector you belong and is also helpful for statistical purpose, determine sector’s average net profit ratio and also helps in selecting a case under scrutiny.
Thus, BUSINESS CODES FOR ITR FORMS FOR A.Y 2021 22
| 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 | 04039 | |
| of synthetic rubber | ||
| 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, | 06005 | |
| bridges, tunnels, ports, harbor, runways etc. | ||
| 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 | |
| Medical Profession | 16019_1 | |
| Film Artist | 16020 | |
| Other professional services n.e.c. | 16019 | |
| EDUCATION SERVICES | Primary education | 17001 |
| Secondary/ senior secondary education | 17002 | |
| Technical and vocational secondary/ senior
secondary education |
17003 | |
| Higher education | 17004 | |
| Education by correspondence | 17005 | |
| Coaching centres and tuitions | 17006 | |
| Other education services n.e.c. | 17007 | |
| HEALTH CARE SERVICES | General hospitals | 18001 |
| Speciality and super speciality hospitals | 18002 | |
| Nursing homes | 18003 | |
| Diagnostic centres | 18004 | |
| Pathological laboratories | 18005 | |
| Independent blood banks | 18006 | |
| Medical transcription | 18007 | |
| Independent ambulance services | 18008 | |
| Medical suppliers, agencies and stores | 18009 | |
| Medical clinics | 18010 | |
| Dental practice | 18011 | |
| Ayurveda practice | 18012 | |
| Unani practice | 18013 | |
| Homeopathy practice | 18014 | |
| Nurses, physiotherapists or other para
medical practitioners |
18015 | |
| Veterinary hospitals and practice | 18016 | |
| Medical education | 18017 | |
| Medical research | 18018 | |
| Practice of other alternative medicine | 18019 | |
| Other healthcare services | 18020 | |
| SOCIAL AND COMMUNITY WORK | Social work activities with accommodation
(orphanages and old age homes) |
19001 |
| Social work activities without accommodation
(Creches) |
19002 | |
| Industry associations, chambers of commerce | 19003 | |
| Professional organisations | 19004 | |
| Trade unions | 19005 | |
| Religious organizations | 19006 | |
| Political organisations | 19007 | |
| Other membership organisations n.e.c. (rotary
clubs, book clubs and philatelic clubs) |
19008 | |
| Other Social or community service n.e.c | 19009 | |
| CULTURE AND SPORT | Motion picture production | 20001 |
| Film distribution | 20002 | |
| Film laboratories | 20003 | |
| Television channel productions | 20004 | |
| Television channels broadcast | 20005 | |
| Video production and distribution | 20006 | |
| Sound recording studios | 20007 | |
| Radio recording and distribution | 20008 | |
| Stage production and related activities | 20009 | |
| Individual artists excluding authors | 20010 | |
| Literary activities | 20011 | |
| Other cultural activities n.e.c. | 20012 | |
| Circuses and race tracks | 20013 | |
| Video Parlours | 20014 | |
| News agency activities | 20015 | |
| Library and archives activities | 20016 | |
| Museum activities | 20017 | |
| Preservation of historical sites and buildings | 20018 | |
| Botanical and zoological gardens | 20019 | |
| Operation and maintenance of sports facilities | 20020 | |
| Activities of sports and game schools | 20021 | |
| Organisation and operation of indoor/outdoor sports and promotion and production of
sporting events |
20022 | |
| Sports Management | 20023_01 | |
| 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 | |
| Event Management | 21008_01 | |
| 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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