List of business codes for income tax
When filing an income tax return in India, taxpayers must use a specific code to identify their business or profession. These codes are categorized and listed by the Income Tax Department.
Recent additions and updates for AY 2025-26
- Social Media Influencers: Code 16021.
- Trading Activities: Several new codes were introduced for different types of trading activities.
- Speculative Trading (Intraday Equity): Code 21009.
- Futures & Options (F&O) Trading: Code 21010.
- Buying & Selling of Shares: Code 21011 (for delivery-based trading considered business income).
- Commission Agents: Code 09029 for those acting as intermediaries.
Business and profession categories
The complete list covers many sectors, including:
- Agriculture, Animal Husbandry & Forestry (Codes 1001–1018)
- Fish Farming (Codes 2001–2006)
- Mining and Quarrying (Codes 3001–3016)
- Manufacturing (Codes start from 4001)
- Electricity, Gas, and Water Supply (Codes 5001–5004)
- Construction (Codes 6001–6010)
- Real Estate (Codes 7001–7005)
- Wholesale and Retail Trade (Codes 9001–9028, 09029)
- Hotels and Restaurants (Codes 10001–10012)
- Transport and Logistics Services (Codes 11001–11005)
- Financial Services (Codes start from 11001)
- Professional Services (Codes start from 16001)
Where to find the code
You can find the list of business and profession codes on the Income Tax Department’s e-filing portal when you fill out the appropriate ITR form, such as ITR-3 or ITR-4. For the most accurate and up-to-date list for the relevant Assessment Year, it is best to refer to the official porta