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Business and profession codes are an integral part of Income Tax Return (ITR) filing in India . Income tax business code helps in correctly identifying and reporting the nature of your profession or business. There is a unique ITR business code for varied professions.You must choose the correct business code that aligns well with your economic activity. This ensures error-free tax assessment and compliance with regulatory requirements.
Key highlights:
- The income tax department has laid down specific business and profession codes.
- These business and profession codes are unique for different types of businesses and professions.
- Business and profession codes are used in income tax returns to identify the type of business or profession whose tax is being filed.
- You can find your business and profession code and mention the same when filing your returns.
List of business and profession codes for Financial Year 2024-25
Listed below is the business and profession code list categorised by sector and sub-sector, frequently utilised in ITR forms in India. These codes are for the financial year (FY) 2024-25.Business and profession codes for ITR forms for FY 2024-25
| Sector | Sub-Sector | Code |
| Agriculture, Animal Husbandry and Forestry | Growing and manufacturing of tea | 1001 |
| Growing and manufacturing of coffee | 1002 | |
| Growing and manufacturing of rubber | 1003 | |
| Market gardening and horticulture specialities | 1004 | |
| Raising of silkworms and production of silk | 1005 | |
| Raising of bees and production of honey | 1006 | |
| Raising of poultry and production of eggs | 1007 | |
| Rearing of sheep and production of wool | 1008 | |
| Rearing of animals and production of animal products | 1009 | |
| Agricultural and animal husbandry services | 1010 | |
| Soil conservation, soil testing and soil desalination services | 1011 | |
| Hunting, trapping and game propagation services | 1012 | |
| Growing of timber, plantation, operation of tree nurseries and conserving of forest | 1013 | |
| Gathering of tendu leaves | 1014 | |
| Gathering of other wild growing materials | 1015 | |
| Forestry service activities, timber cruising, afforestation, and restoration | 1016 | |
| Logging service activities, transport of logs within the forest | 1017 | |
| Other agriculture, animal husbandry or forestry activity n.e.c. | 1018 | |
| Fish Farming | Fishing on a commercial basis in inland waters | 2001 |
| Fishing on a commercial basis in the ocean and coastal areas | 2002 | |
| Fish farming | 2003 | |
| Gathering of marine materials such as natural pearls, sponges, coral, etc. | 2004 | |
| Services related to marine and freshwater fisheries, fish hatcheries and fish farms | 2005 | |
| Other fish farming activity | 2006 | |
| Mining and Quarrying | Mining and agglomeration of hard coal | 3001 |
| Mining and agglomeration of lignite | 3002 | |
| Extraction and agglomeration of peat | 3003 | |
| Extraction of crude petroleum and natural gas | 3004 | |
| Service activities incidental to oil and gas extraction, excluding surveying | 3005 | |
| Mining of uranium and thorium ores | 3006 | |
| Mining of iron ores | 3007 | |
| Mining of non-ferrous metal ores, except uranium and thorium ores | 3008 | |
| Mining of gemstones | 3009 | |
| Mining of chemical and fertiliser minerals | 3010 | |
| Mining of quarrying of abrasive materials | 3011 | |
| Mining of mica, graphite and asbestos | 3012 | |
| Quarrying of stones (marble/granite/dolomite), sand and clay | 3013 | |
| Other mining and quarrying | 3014 | |
| Mining and production of salt | 3015 | |
| Other mining and quarrying | 3016 | |
| Manufacturing | Production, processing and preservation of meat and meat products | 4001 |
| Production, processing and preservation of fish and fish products | 4002 | |
| Manufacture of vegetable oil, animal oil and fats | 4003 | |
| Processing of fruits, vegetables and edible nuts | 4004 | |
| Manufacture of dairy products | 4005 | |
| Manufacture of sugar | 4006 | |
| Manufacture of cocoa, chocolates and sugar confectionery | 4007 | |
| Flour milling | 4008 | |
| Rice milling | 4009 | |
| Dal milling | 4010 | |
| Manufacture of other grain mill products | 4011 | |
| Manufacture of bakery products | 4012 | |
| Manufacture of starch products | 4013 | |
| Manufacture of animal feeds | 4014 | |
| Manufacture of other food products | 4015 | |
| Manufacturing of wines | 4016 | |
| Manufacture of beer | 4017 | |
| Manufacture of malt liquors | 4018 | |
| Distilling and blending of spirits, production of ethyl alcohol | 4019 | |
| Manufacture of mineral water | 4020 | |
| Manufacture of soft drinks | 4021 | |
| Manufacture of other non-alcoholic beverages | 4022 | |
| Manufacture of tobacco products | 4023 | |
| Manufacture of textiles (other than by handloom) | 4024 | |
| Manufacture of textiles using handlooms (khadi) | 4025 | |
| Manufacture of carpet, rugs, blankets, shawls, etc. (other than by hand) | 4026 | |
| Manufacture of carpet, rugs, blankets, shawls etc. by hand | 4027 | |
| Manufacture of apparel | 4028 | |
| Tanning and dressing of leather | 4029 | |
| Manufacture of luggage, handbags and the like saddler and harness | 4030 | |
| Manufacture of footwear | 4031 | |
| Manufacture of wood and wood products, cork, straw and plaiting material | 4032 | |
| Manufacture of paper and paper products | 4033 | |
| Publishing, printing and reproduction of recorded media | 4034 | |
| Manufacture of coke oven products | 4035 | |
| Manufacture of refined petroleum products | 4036 | |
| Processing of nuclear fuel | 4037 | |
| Manufacture of fertilisers and nitrogen compounds | 4038 | |
| Manufacture of plastics in primary forms and synthetic rubber | 4039 | |
| Manufacture of paints, varnishes and similar coatings | 4040 | |
| Manufacture of pharmaceuticals, medicinal chemicals and botanical products | 4041 | |
| Manufacture of soap and detergents | 4042 | |
| Manufacture of other chemical products | 4043 | |
| Manufacture of man-made fibres | 4044 | |
| Manufacture of rubber products | 4045 | |
| Manufacture of plastic products | 4046 | |
| Manufacture of glass and glass products | 4047 | |
| Manufacture of cement, lime and plaster | 4048 | |
| Manufacture of articles of concrete, cement and plaster | 4049 | |
| Manufacture of Bricks | 4050 | |
| Manufacture of other clay and ceramic products | 4051 | |
| Manufacture of other non-metallic mineral products | 4052 | |
| Manufacture of pig iron, sponge iron, Direct Reduced Iron, etc. | 4053 | |
| Manufacture of Ferroalloys | 4054 | |
| Manufacture of ingots, billets, blooms, slabs, etc. | 4055 | |
| Manufacture of steel products | 4056 | |
| Manufacture of basic precious and nonferrous metals | 4057 | |
| Manufacture of non-metallic mineral products | 4058 | |
| Casting of metals | 4059 | |
| Manufacture of fabricated metal products | 4060 | |
| Manufacture of engines and turbines | 4061 | |
| Manufacture of pumps and compressors | 4062 | |
| Manufacture of bearings and gears | 4063 | |
| Manufacture of ovens and furnaces | 4064 | |
| Manufacture of lifting and handling equipment | 4065 | |
| Manufacture of other general-purpose machinery | 4066 | |
| Manufacture of agricultural and forestry machinery | 4067 | |
| Manufacture of Machine Tools | 4068 | |
| Manufacture of machinery for metallurgy | 4069 | |
| Manufacture of machinery for mining, quarrying and construction | 4070 | |
| Manufacture of machinery for processing of food and beverages | 4071 | |
| Manufacture of machinery for leather and textile | 4072 | |
| Manufacture of weapons and ammunition | 4073 | |
| Manufacture of other special-purpose machinery | 4074 | |
| Manufacture of domestic appliances | 4075 | |
| Manufacture of office, accounting and computing machinery | 4076 | |
| Manufacture of electrical machinery and apparatus | 4077 | |
| Manufacture of Radio, Television, communication equipment and apparatus | 4078 | |
| Manufacture of medical and surgical equipment | 4079 | |
| Manufacture of industrial process control equipment | 4080 | |
| Manufacture of instruments and appliances for measurements and navigation | 4081 | |
| Manufacture of optical instruments | 4082 | |
| Manufacture of watches and clocks | 4083 | |
| Manufacture of motor vehicles | 4084 | |
| Manufacture of the body of motor vehicles | 4085 | |
| Manufacture of parts & accessories for motor vehicles & engines | 4086 | |
| Building & repair of ships and boats | 4087 | |
| Manufacture of railway locomotives and rolling stocks | 4088 | |
| Manufacture of aircraft and spacecraft | 4089 | |
| Manufacture of bicycles | 4090 | |
| Manufacture of other transport equipment | 4091 | |
| Manufacture of furniture | 4092 | |
| Manufacture of jewellery | 4093 | |
| Manufacture of sports goods | 4094 | |
| Manufacture of musical instruments | 4095 | |
| Manufacture of games and toys | 4096 | |
| Other manufacturing n.e.c. | 4097 | |
| Recycling of metal waste and scrap | 4098 | |
| Recycling of non-metal waste and scrap | 4099 | |
| Electricity, Gas and Water | Production, collection and distribution of electricity | 5001 |
| Manufacture and distribution of gas | 5002 | |
| Collection, purification and distribution of water | 5003 | |
| Other essential commodity service n.e.c. | 5004 | |
| Construction | Site preparation works | 6001 |
| Building of complete constructions or parts- | 6002 | |
| civil contractors | ||
| Building installation | 6003 | |
| Building completion | 6004 | |
| Construction and maintenance of roads, rails, bridges, tunnels, ports, harbour, runways etc. | 6005 | |
| Construction and maintenance of power plants | 6006 | |
| Construction and maintenance of industrial plants | 6007 | |
| Construction and maintenance of power transmission and telecommunication lines | 6008 | |
| Construction of waterways and water reservoirs | 6009 | |
| Other construction activity n.e.c. | 6010 | |
| Real Estate and Renting Service | Purchase, sale and letting of leased buildings (residential and non-residential) | 7001 |
| Operating of real estate of self-owned buildings (residential and non-residential) | 7002 | |
| Developing and sub-dividing real estate into lots | 7003 | |
| Real estate activities on a fee or contract basis | 7004 | |
| Other real estate/renting services n.e.c. | 7005 | |
| Renting of Machinery | Renting of land transport equipment | 8001 |
| Renting of water transport equipment | 8002 | |
| Renting of air transport equipment | 8003 | |
| Renting of agricultural machinery and equipment | 8004 | |
| Renting of construction and civil engineering machinery | 8005 | |
| Renting of office machinery and equipment | 8006 | |
| Renting of other machinery and equipment n.e.c. | 8007 | |
| Renting of personal and household goods n.e.c. | 8008 | |
| Renting of other machinery n.e.c. | 8009 | |
| Wholesale And Retail Trade | Wholesale and retail sale of motor vehicles | 9001 |
| Repair and maintenance of motor vehicles | 9002 | |
| Sale of motor parts and accessories- wholesale and retail | 9003 | |
| Retail sale of automotive fuel | 9004 | |
| General commission agents, commodity brokers and auctioneers | 9005 | |
| Wholesale of agricultural raw material | 9006 | |
| Wholesale of food & beverages and tobacco | 9007 | |
| Wholesale of household goods | 9008 | |
| Wholesale of metals and metal ores | 9009 | |
| Wholesale of household goods | 9010 | |
| Wholesale of construction material | 9011 | |
| Wholesale of hardware and sanitary fittings | 9012 | |
| Wholesale of cotton and jute | 9013 | |
| Wholesale of raw wool and raw silk | 9014 | |
| Wholesale of other textile fibres | 9015 | |
| Wholesale of industrial chemicals | 9016 | |
| Wholesale of fertilisers and pesticides | 9017 | |
| Wholesale of electronic parts & equipment | 9018 | |
| Wholesale of other machinery, equipment and supplies | 9019 | |
| Wholesale of waste, scrap & materials for recycling | 9020 | |
| Retail sale of food, beverages and tobacco in specialised stores | 9021 | |
| Retail sale of other goods in specialised stores | 9022 | |
| Retail sales in non-specialised stores | 9023 | |
| Retail sale of textiles, apparel, footwear, leather goods | 9024 | |
| 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 and Logistic 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 & Logistic 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 | |
| Stockbrokers, 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 tuition | 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 paramedical practitioners | 18015 | |
| Veterinary hospitals and practice | 18016 | |
| Medical education | 18017 | |
| Medical research | 18018 | |
| The 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 organisations | 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_1 | |
| Other sporting activities n.e.c. | 20023 | |
| Other recreational activities n.e.c. | 20024 | |
| Other Services | Hairdressing 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_1 | |
| Other services n.e.c. | 21008 | |
| Extra-Territorial Organisations and Bodies | Extra-territorial organisations and bodies (IMF, World Bank, European Commission, etc.) | 22001 |
| Co-Operative Society Activities | Banking/Credit Facilities to its members | 23001 |
| Cottage Industry | 23002 | |
| Marketing of Agricultural produce grown by its members | 23003 | |
| Purchase of Agricultural Implements, seeds, livestock or other articles intended for agriculture for the purpose of supplying to its members. | 23004 | |
| Processing, without the aid of power, of the agricultural Produce of its members. | 23005 | |
| Collective disposal of Labour of its members | 23006 | |
| Fishing or allied activities to supply to its members. | 23007 | |
| Primary cooperative society engaged in supplying Milk, oilseeds, fruits or vegetables raised or grown by its members to Federal cooperative society engaged in supplying Milk, oilseeds, fruits or vegetables/Government or local authority/Government Company / corporation established by or under a Central, State or Provincial Act | 23008 | |
| Consumer Cooperative Society Other than specified in 80P(2a) or 80P(2b) | 23009 | |
| Other Cooperative Society engaged in activities Other than specified in 80P(2a) or 80P(2b) | 23010 | |
| Interest/Dividend from Investment in other co-operative society | 23011 | |
| Income from Letting of godowns /warehouses for storage, processing / facilitating the marketing of commodities | 23012 | |
| Others | 23013 | |
| Federal milk co-operative society | 23014 |
*n.e.c. – not elsewhere classified
Using the correct business and profession codes
In summary, the meticulous use of income tax business codes is essential when you complete your Income Tax Return (ITR) forms. These codes not only fulfil regulatory requirements but also ensure accuracy and transparency in financial reporting. By accurately selecting from the income tax business code list, you assist in smooth tax assessments and contribute to a robust financial environment. This clarity and precision in reporting not only support compliance but also foster trust and reliability between you and regulatory bodies.
FAQS - FREQUENTLY ASKED QUESTIONS
Which sections categorise business income for ITR filing?
Business income for ITR filing is categorised under Section 44AD (presumptive taxation for certain businesses), Section 44ADA (presumptive taxation for professionals), Section 44AE (presumptive taxation for transporters), and other specified categories.
How are these codes beneficial for taxpayers?
Business codes for ITR help taxpayers accurately report income from specific business activities, ensuring compliance with tax laws and facilitating smoother tax assessments.
Where can I find the list of business and profession codes?
The CBDT publishes a comprehensive list of business and profession codes on its official website and in the ITR forms.
Do I need to use these codes while filing my ITR?
Yes, selecting the correct business and profession code is mandatory for accurate tax assessment and to avoid potential penalties.
Can I use multiple business codes in my ITR form?
Yes, if your business operations span different categories, you can use multiple business codes on income tax form.
What happens if I select the wrong business code?
Selecting the wrong nature of business code in income tax could lead to incorrect tax assessment. It's crucial to ensure accuracy to avoid penalties or additional tax liabilities.
Do I need to change my business code every year?
Your business/profession code should reflect any changes in your business activities. Update it accordingly when filing your annual ITR.
Can I change my business code after submitting my ITR?
If you realise an error in your business code for ITR after submission, you may amend it by filing a revised return within the applicable timelines.
Is there a penalty for not using a business code?
Using the correct business code is mandatory. Failure to do so may lead to queries from tax authorities or delays in processing your ITR.
Who should I contact for further clarification on business profession codes?
For further clarification or assistance regarding business/profession codes, you can contact the Income Tax Department or consult a tax advisor for expert guidance.
Disclaimer
The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.
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