There are the 5 newly added codes as per the official ITR-3 utility for AY 2025-26 on incometax.gov.in:
| Code | Nature of Business/Profession | Description |
|---|---|---|
| 09029 | Commission Agents (Kachcha Arahitya) | Agents working under commission, no ownership |
| 16021 | Social Media Influencers | Earning from brand deals, promotions, etc. |
| 21009 | Speculative Trading | Intraday trading or trades settled same day |
| 21010 | Futures and Options (F&O) Trading | Trading in derivatives on stock exchanges |
| 21011 | Buying and Selling Shares | Delivery-based equity trading |
- Section 139(1) mandates accurate ITR filing; code mismatch can invalidate return
- CBDT Notification No. 42/2025 notified updated ITR schema for AY 2025–26
- Use correct business code to align with Form 3CD audit reports and AIS/TIS data