Last updated on February 20th, 2024
In India, there are various types of businesses operating, along with several professions. To categorize them accurately, the income tax department has issued a list of businesses and profession codes. Consequently, taxpayers are required to correctly mention the appropriate business and profession code while filing their income tax returns. Failure to do so or reporting an incorrect code may result in the taxpayer receiving a notice from the department.
INDEX
The Central Board of Direct Taxes (CBDT) has defined the business and profession codes for filing the Income Tax Return (ITR). These business codes are divided into business income under Section 44AD, Section 44ADA, Section 44AE, and other businesses.
- ITR-3 – Taxpayers having income from business/profession who are not opting for the Presumptive Taxation Scheme should prepare financial statements and file ITR-3. The taxpayer should select the correct codes and category under which the business or profession can be classified from the drop-down list. Moreover, a description of business/profession activity and the Trade Name of the business/profession can also be added.
- ITR-4 – Taxpayers having income from business or profession and opting for Presumptive Taxation Scheme u/s 44AD or 44ADA are not required to maintain books of accounts and should file ITR. Hence, the taxpayer should select the correct codes and the category under which the business or profession can be classified from the drop-down list. Description of business/profession activity and Trade Name of the business/profession can also be added.
List of Codes for Professions
Select the code from the list below in case of Income from Profession under ITR-3 or for opting for Presumptive Taxation Scheme under Sec 44ADA under ITR-4.
| Sub-Sector | Code |
| 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 |
| Maintenance and repair of office, accounting and computing machinery | 14008 |
| Legal profession | 16001 |
| Accounting, book-keeping and auditing profession | 16002 |
| Tax consultancy | 16003 |
| Architectural profession | 16004 |
| Engineering and technical consultancy | 16005 |
| Fashion designing | 16007 |
| Interior decoration | 16008 |
| Photography | 16009 |
| Business and management consultancy activities | 16013 |
| Secretarial activities | 16018 |
| Medical Profession | 16019_1 |
| Film Artist | 16020 |
| General hospitals | 18001 |
| Speciality and super speciality hospitals | 18002 |
| Nursing homes | 18003 |
| Diagnostic centres | 18004 |
| Pathological laboratories | 18005 |
| 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 |
| Individual artists excluding authors | 20010 |
| Literary activities | 20011 |
| Other cultural activities n.e.c. | 20012 |
List of Codes for Businesses
Select the code from the list below in case of Income from Business under ITR-3 or for opting for the Presumptive Taxation Scheme under Sec 44AD under ITR-4.
Agricultural, Animal, Husbandry & Forestry
| Sub-Sector | Code |
| 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
| Sub-Sector | Code |
| 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
| Sub-Sector | Code |
| 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
| Sub-Sector | Code |
| 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 and accessories of motor vehicles and engines | 04086 |
| Building and 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 |
Electricity, Gas and Water
| Sub-Sector | Code |
| 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
| Sub-Sector | Code |
| 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
| Sub-Sector | Code |
| 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
| Sub-Sector | Code |
| 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
| Sub-Sector | Code |
| 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 |
| Wholesale of agricultural raw material | 09006 |
| Wholesale of food and 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 and equipment | 09018 |
| Wholesale of other machinery, equipment and supplies | 09019 |
| Wholesale of waste, scrap and 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
| Sub-Sector | Code |
| 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
| Sub-Sector | Code |
| 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 and Logistics services n.e.c | 11015 |
Post and Telecommunication Services
| Sub-Sector | Code |
| 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 and Telecommunication services n.e.c | 12006 |
Financial Intermediation Services
| Sub-Sector | Code |
| Commercial, saving banks and discount houses | 13001 |
| Specialized 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
| Sub-Sector | Code |
| Cybercafe | 14007 |
| Computer training and educational institutes | 14009 |
| Other computation related services n.e.c | 14010 |
Research and Development
| Sub-Sector | Code |
| Natural sciences and engineering | 15001 |
| Social sciences and humanities | 15002 |
| Other Research & Development activities n.e.c. | 15003 |
Professions
| Sub-Sector | Code |
| Advertising | 16006 |
| Auctioneers | 16010 |
| Market research and public opinion polling | 16012 |
| Labour recruitment and provision of personnel | 16014 |
| Investigation and security services | 16015 |
| Building-cleaning and industrial cleaning activities | 16016 |
| Packaging activities | 16017 |
| Other professional services n.e.c. | 16019 |
Education Services
| Sub-Sector | Code |
| Primary education | 17001 |
| Secondary/senior secondary education | 17002 |
| Technical and vocational secondary/senior secondary education | 17003 |
| Higher education | 17004 |
| Education by correspondence | 17005 |
| Coaching centers tuitions | 17006 |
| Other education services n.e.c | 17007 |
Health Care and Services
| Sub-Sector | Code |
| Independent blood banks | 18006 |
| Medical transcription | 18007 |
| Independent ambulance services | 18008 |
| Medical suppliers, agencies and stores | 18009 |
Social and Community Work
| Sub-Sector | Code |
| 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
| Sub-Sector | Code |
| 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 |
| 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
| Sub-Sector | Code |
| 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
| Sub-Sector | Code |
| Extraterritorial organizations and bodies (IMF, World Bank, European Commission, etc.) | 22001 |
Businesses opting for Section 44AE
Select the code from the list below in case of Income from Business under ITR-3 or for opting for Presumptive Taxation Scheme under Sec 44AE under ITR-4.
Renting of Machinery
| Sub-Sector | Code |
| Renting of land transport equipment | 08001 |
Transport & Logistic Services
| Sub-Sector | Code |
| Packers and movers | 11002 |
| Freight transport by road | 11008 |
| Forwarding of freight | 11010 |
| Receiving and acceptance of freight | 11011 |
| Cargo handling | 11012 |
| Other Transport and Logistics services n.e.c | 11015 |
Other codes for Business & Professions
In addition to the above-mentioned codes, below are other codes that can be opted for by such businesses for commission or brokerage income.
Wholesale & Retail Trade
| Sub-Sector | Code |
| General commission agents, commodity brokers and auctioneers | 09005 |
Professions
| Sub-Sector | Code |
| Business brokerage | 16011 |
FAQs
What is the full form of “n.e.c”?
“n.e.c” stands for “not elsewhere classified.” Hence, the information given here is exclusive and not available elsewhere.
How to Choose the Correct Business or Profession Codes?
Follow these steps to select the correct business or profession codes:
-Select the codes by verifying the nature of the product or services involved to determine the sector of business or profession.
-Under each sector, the nature of the activity involved is to be seen for determining the sub-sector.
-In case you are undertaking multiple activities, different businesses, or professions, then you have to select various codes under the same trade name.
-In cases where there is more than one trade name under a single PAN, then you have to mention multiple codes under different trade names.
-Each Sector has an others code n.e.c., in case your product or services or activity is not specifically listed in the main classification, then one can choose n.e.c.
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