Dear friends, today we are going to upload the Income Tax Nature of Business Code List AY 2021-22 PDF to help you. The Central Board of Direct Taxes (CBDT) has changed all business and professional codes for the Income Tax Return (ITR) from Assessment Year 2020-2021. You have to select the right code for the nature of business and profession to report the right information in ITR.
Income Tax Nature of Business Code List AY 2021-22 PDF
Sector | Sub-Sector | Code |
---|---|---|
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY |
Growing and manufacturing of tea | 1001 |
Growing and manufacturing of coffee | 1002 | |
Growing and manufacturing of rubber | 1003 | |
Market gardening and horticulture specialties |
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 reforestation | 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 commercial basis in inland waters |
2001 |
Fishing on commercial basis in 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 fresh water fisheries, fish hatcheries and fish farms | 2005 | |
Other Fish farming activity n.e.c | 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 fertilizer 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 n.e.c | 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 wearing apparel | 4028 | |
Tanning and dressing of leather | 4029 | |
Manufacture of luggage, handbags and the | 4030 | |
like saddler and harness | ||
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 fertilizers and nitrogen compounds |
4038 | |
Manufacture of plastics in primary forms and of 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 fibers | 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 Ferro alloys | 4054 | |
Manufacture of Ingots, billets, blooms and slabs etc. | 4055 | |
Manufacture of steel products | 4056 | |
Manufacture of basic precious and non- ferrous 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 | 4066 | |
machinery | ||
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 constructions |
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 body of motor vehicles | 4085 | |
Manufacture of parts & accessories of motor vehicles & engines |
4086 | |
Building & repair of ships and boats | 4087 | |
Manufacture of railway locomotive 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 | |
ELECTRITY, 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- civil contractors | 6002 | |
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 water ways and water reservoirs |
6009 | |
Other construction activity n.e.c. | 6010 | |
REAL ESTATE AND RENTING SERVICES |
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- | 9003 | |
wholesale and retail | ||
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 fertilizers and pesticides | 9017 | |
Wholesale of electronic parts & equipment | 9018 | |
Wholesale of other machinery, equipment and supplies | 9019 | |
Wholesale of waste, scrap & materials for re-cycling | 9020 | |
Retail sale of food, beverages and tobacco in specialized stores | 9021 | |
Retail sale of other goods in specialized stores | 9022 | |
Retail sale in non-specialized stores | 9023 | |
Retail sale of textiles, apparel, footwear, leather goods |
9024 | |
Retail sale of other household appliances | 9025 | |
Retail sale of hardware, paint and glass | 9026 | |
Wholesale of other products n.e.c | 9027 | |
Retail sale of other products n.e.c | 9028 | |
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 & LOGISTICS 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 & Logistics 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 | |
Stock brokers, 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 | |
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 tuitions | 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 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 | |
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 organizations | 19006 | |
Political organisations | 19007 | |
Other membership organizations 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 | |
Other sporting activities n.e.c. | 20023 | |
Other recreational activities n.e.c. | 20024 | |
OTHER SERVICES | Hair dressing 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 | |
Other services n.e.c. | 21008 | |
EXTRA TERRITORIAL ORGANISATIONS AND BODIES | Extra territorial organisations and bodies (IMF, World Bank, European Commission etc.) | 22001 |
Here you can download the Income Tax Nature of Business Code List AY 2021-22 PDF by click on the link given below.