Business Codes for ITR Filing for AY 2025-26

By | May 5, 2025
0 Comment

Business Codes for ITR Filing for AY 2025-26

Here is a comprehensive list of Business and Profession codes used for filing Income Tax Returns (ITR) in India. These codes are used to classify your income under the head “Profits and Gains of Business or Profession”.

The list for Assessment Year (AY) 2025-26 (Financial Year 2024-25) is generally expected to remain the same as for AY 2024-25, but it’s always best practice to verify the code from the specific ITR form or utility you are using for AY 2025-26 once they are fully available on the Income Tax portal.

You need to select the code that most accurately describes your primary business or professional activity.

List of Business / Profession Codes for ITR Filing (Applicable for AY 2025-26)

(Note: This is a long list. Key sectors and some examples are provided below. Please refer to sources like the Income Tax Department website or reputable tax portals like ClearTax for the absolute complete list)

1. AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY (Codes 01001 – 01018)

  • 01001: Growing and manufacturing of tea
  • 01002: Growing and manufacturing of coffee
  • 01003: Growing and manufacturing of rubber
  • 01004: Market gardening and horticulture specialities1
  • 01007: Raising of poultry and production of eggs
  • 01010: Agricultural and animal husbandry services
  • 01013: Growing of timber, plantation, operation of tree nurseries
  • 01018: Other agriculture, animal husbandry or forestry activity n.e.c (not elsewhere classified)

2. FISHING AND AQUACULTURE (Codes 02001 – 02006)

  • 02001: Fishing on a commercial basis in inland waters
  • 02002: Fishing on a commercial basis in ocean and coastal areas
  • 02003: Fish farming
  • 02006: Other Fish farming activity n.e.c

3. MINING AND QUARRYING (Codes 03001 – 03016)

  • 03001: Mining and agglomeration of hard coal
  • 03004: Extraction of crude petroleum and natural gas
  • 03005: Service activities incidental to oil and gas extraction (excluding surveying)
  • 03007:2 Mining of iron ores
  • 03013: Quarrying of stones (marble/granite/dolomite), sand and clay
  • 03015: Mining and production of salt
  • 03016: Other mining and quarrying n.e.c

4. MANUFACTURING (Codes 04001 – 04099)

  • 04001: Production, processing and preservation of meat and meat products
  • 04005: Manufacture of dairy products
  • 04006: Manufacture of sugar
  • 04012: Manufacture of bakery products
  • 04015: Manufacture of other food products
  • 04019: Distilling and blending of spirits, production of ethyl alcohol
  • 04023: Manufacture of tobacco products
  • 04024/04025: Manufacture of textiles (other than by handloom / using handlooms)
  • 04029: Manufacture of wearing apparel
  • 04032: Manufacture of footwear
  • 04033: Manufacture of wood and wood products, cork, straw, etc.
  • 04035: Manufacture of paper and paper products
  • 04037: Printing and related service activities
  • 04038: Manufacture of coke oven products
  • 04039: Manufacture of refined petroleum products
  • 04041: Manufacture of pharmaceuticals, medicinal chemicals
  • 04042: Manufacture of soap and detergents
  • 04045: Manufacture of rubber products
  • 04046: Manufacture of plastic products
  • 04048: Manufacture of cement, lime and plaster
  • 04053: Manufacture of basic iron and steel
  • 04060: Manufacture of fabricated metal products
  • 04076: Manufacture of office, accounting and computing machinery
  • 04077: Manufacture of electrical machinery and apparatus
  • 04080:3 Manufacture of radio, television and communication equipment
  • 04082: Manufacture of motor vehicles
  • 04086: Manufacture of furniture
  • 04090: Manufacture of sports goods
  • 04097: Other manufacturing n.e.c
  • 04098/04099: Recycling of metal/non-metal waste and scrap

5. ELECTRICITY, GAS AND WATER SUPPLY (Codes 05001 – 05004)

  • 05001: Production, collection and distribution of electricity
  • 05002: Manufacture and distribution of gas
  • 05003: Collection, purification and distribution of water
  • 05004: Other essential commodity service n.e.c4

6. CONSTRUCTION (Codes 06001 – 06006)

  • 06001: Site preparation works
  • 06002: Building of complete constructions or parts – civil contractors
  • 06003: Building installation5 activities (electrical, plumbing, etc.)
  • 06004: Building completion activities (plastering, painting, tiling, etc.)
  • 06005: Renting of construction or demolition equipment with operator
  • 06006: Other construction activities n.e.c

7. TRADING (Codes 07001 – 07019)

  • Wholesale Trade (07001 – 07009): Includes wholesale on fee/commission basis, wholesale of agricultural raw materials, food/beverages/tobacco, household goods, machinery, etc.
  • Retail Trade (07010 – 07019): Includes non-specialized retail, retail sale of food/beverages/tobacco, pharmaceuticals, textiles, hardware, furniture, electronics, books/stationery, etc. (excluding motor vehicles).
  • 07001: Commission agents dealing in agricultural raw materials, textiles, etc.
  • 07011: Retail Sale in non-specialized stores
  • 07018: Retail sale via mail order houses or via Internet

8. SALE, MAINTENANCE, REPAIR OF MOTOR VEHICLES (Codes 08001 – 08004)

  • 08001: Sale of motor vehicles
  • 08002: Maintenance and repair of motor vehicles
  • 08003: Sale of motor vehicle parts and accessories
  • 08004: Sale, maintenance, repair of motorcycles and related parts

9. HOTELS AND RESTAURANTS (Codes 09001 – 09004)

  • 09001: Hotels, camping sites and other provision of short-stay accommodation
  • 09002: Restaurants, bars and canteens
  • 09003: Supply of food and beverages in railway coaches/air flight/ships etc.
  • 09004: Other hotels and restaurants activities n.e.c

10. TRANSPORT, STORAGE AND COMMUNICATIONS (Codes 10001 – 10012)

  • 10001: Land transport via railways, pipeline, ropeways etc.
  • 10002: Other land transport (buses, taxis, freight transport by road etc.)
  • 10004: Water transport
  • 10006: Air transport
  • 10007: Activities of travel agencies and tour operators; tourist assistance activities
  • 10008: Activities of transport agencies (clearing & forwarding etc.)
  • 10009: Cargo handling incidental to land/water/air transport
  • 10010: Warehousing and Storage activities
  • 10011: Postal and courier activities
  • 10012: Telecommunications (basic/cellular/internet services etc.)

11. FINANCIAL INTERMEDIATION (Codes 11001 – 11007)

  • 11001: Banking activities
  • 11002: Housing finance activities
  • 11003: Other credit granting (hire purchase, personal finance, etc.)
  • 11004: Other financial intermediation (chit funds etc.)
  • 11005: Insurance and pension funding, except compulsory social security
  • 11006: Activities auxiliary to financial intermediation (stock broking etc.)
  • 11007: Activities auxiliary to insurance and pension funding

12. REAL ESTATE, RENTING AND BUSINESS ACTIVITIES (Codes 12001 – 12012)

  • 12001: Real estate activities with own or leased property
  • 12002: Real estate activities on a fee or contract basis
  • 12003: Renting of transport equipment (without operator)
  • 12004: Renting of machinery and equipment without operator
  • 12005: Renting of personal and household goods
  • 12006: Software development activities
  • 12007: Data processing, database activities and distribution of electronic content
  • 12008: Maintenance and repair of office, accounting and computing machinery
  • 12009: Research and experimental development services
  • 12010: Business and management consultancy activities
  • 12011: Advertising
  • 12012: Business activities n.e.c (security services, recruitment, photography etc.)

13. EDUCATION SERVICES (Codes 17001 – 17004)

  • 17001: Primary education
  • 17002: Secondary/ senior secondary education
  • 17003: Higher education
  • 17004: Adult and other education n.e.c

14. HEALTH AND SOCIAL WORK (Codes 18001 – 18004)

  • 18001: Human health activities (hospitals, nursing homes etc.)
  • 18002: Veterinary activities
  • 18003: Social work activities with accommodation
  • 18004: Social work activities without accommodation

15. OTHER COMMUNITY, SOCIAL & PERSONAL SERVICE ACTIVITIES (Codes 19001 – 19008)

  • 19001: Sewage and refuse disposal, sanitation activities
  • 19002: Activities of membership organizations (business, employers, professional org.)
  • 19003: Activities of other membership organizations (religious, political, cultural etc.)
  • 19004: Motion picture, radio, television and other entertainment activities
  • 19005: News agency activities
  • 19006: Library, archives, museums and other cultural activities
  • 19007: Sporting and other recreational activities
  • 19008: Other service activities (washing/dry-cleaning, hairdressing, funeral etc.)

16. PROFESSIONAL SERVICES (Codes 16001 – 16021)

  • 16001: Medical profession
  • 16002: Engineering and architectural profession
  • 16003: Legal, accounting, book-keeping and auditing activities; tax consultancy; market research and public opinion polling; business and management consultancy6
  • 16004: Fashion designing
  • 16005: Interior decoration
  • 16018: Technical consultancy
  • 16019: Other professional services n.e.c.
  • 16020: Film Artist
  • 16021: Business support services

17. PERSONAL SERVICES (Code 20001 – 20002)

  • 20001: Persons engaged in business of operating tours
  • 20002: Persons engaged in business of information technology

  • Income Tax Portal: The most definitive source will be the instructions accompanying the ITR forms or the ITR utility itself, available for download on the official Income Tax e-filing website (https://www.incometax.gov.in/) under the ‘Downloads’ section once AY 2025-26 utilities are fully released.