Business & Profession Codes for Income Tax (ITR) Forms

Business codes, also referred to as Business or Profession Codes, are utilized in India for the purpose of filing Income Tax Returns (ITR). They are employed to categorize and specify the nature of one’s business or profession, aiding in the accurate reporting of income from various sources. These codes are determined and provided by the Income Tax Department and play a crucial role in facilitating the proper assessment of taxes and ensuring compliance with tax regulations. Taxpayers must select the appropriate code that most accurately represents their line of work when completing their ITR forms. These codes enable the correct classification of income and streamline the tax assessment and compliance processes.

Listed below are commonly used business codes in India, categorized by sector and sub-sector, for ITR forms:

AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY	Growing and manufacturing of tea	01001	Yes	No	No	Yes
	Growing and manufacturing of coffee	01002	Yes	No	No	Yes
	Growing and manufacturing of rubber	01003	Yes	No	No	Yes
	Market gardening and horticulture specialties	01004	Yes	No	No	Yes
	Raising of silk worms and production of silk	01005	Yes	No	No	Yes
	Raising of bees and production of honey	01006	Yes	No	No	Yes
	Raising of poultry and production of eggs	01007	Yes	No	No	Yes
	Rearing of sheep and production of wool	01008	Yes	No	No	Yes
	Rearing of animals and production of animal products	01009	Yes	No	No	Yes
	Soil conservation, soil testing and soil desalination services	01010	Yes	No	No	Yes
	Hunting, trapping and game propagation services	01012	Yes	No	No	Yes
	Growing of timber, plantation, operation of tree nurseries and conserving of forest	01013	Yes	No	No	Yes
	Gathering of tendu leaves	01014	Yes	No	No	Yes
	Gathering of other wild-growing materials	01015	Yes	No	No	Yes
	Forestry service activities, timber cruising, afforestation and reforestation	01016	Yes	No	No	Yes
	Logging service activities, transport of logs within the forest	01017	Yes	No	No	Yes
	Other agriculture, animal husbandry, or forestry activity n.e.c	01018	Yes	No	No	Yes

FISH FARMING

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
FISH FARMING	Fishing on a commercial basis in inland waters	02001	Yes	No	No	Yes
	Fishing on a commercial basis in ocean and coastal areas	02002	Yes	No	No	Yes
	Fish farming	02003	Yes	No	No	Yes
	Gathering of marine materials such as natural pearls, sponges, coral, etc.	02004	Yes	No	No	Yes
	Services related to marine and freshwater fisheries, fish hatcheries, and fish farms	02005	Yes	No	No	Yes
	Other fish farming activity n.e.c	02006	Yes	No	No	Yes

MINING AND QUARRYING

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
MINING AND QUARRYING	Mining and agglomeration of hard coal	03001	Yes	No	No	Yes
	Mining and agglomeration of lignite	03002	Yes	No	No	Yes
	Extraction and agglomeration of peat	03003	Yes	No	No	Yes
	Extraction of crude petroleum and natural gas	03004	Yes	No	No	Yes
	Service activities incidental to oil and gas extraction excluding surveying	03005	Yes	No	No	Yes
	Mining of uranium and thorium ores	03006	Yes	No	No	Yes
	Mining of iron ores	03007	Yes	No	No	Yes
	Mining of non-ferrous metal ores, except uranium and thorium ores	03008	Yes	No	No	Yes
	Mining of gemstones	03009	Yes	No	No	Yes
	Mining of chemical and fertilizer minerals	03010	Yes	No	No	Yes
	Mining of quarrying of abrasive materials	03011	Yes	No	No	Yes
	Mining of mica, graphite, and asbestos	03012	Yes	No	No	Yes
	Quarrying of stones (marble/granite/dolomite), sand and clay	03013	Yes	No	No	Yes
	Other mining and quarrying	03014	Yes	No	No	Yes
	Mining and production of salt	03015	Yes	No	No	Yes
	Other mining and quarrying n.e.c	03016	Yes	No	No	Yes

MANUFACTURING

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
	Production, processing, and preservation of meat and meat products	04001	Yes	No	No	Yes
	Production, processing, and preservation of fish and fish products	04002	Yes	No	No	Yes
	Manufacture of vegetable oil, animal oil, and fats	04003	Yes	No	No	Yes
	Processing of fruits, vegetables, and edible nuts	04004	Yes	No	No	Yes
	Manufacture of dairy products	04005	Yes	No	No	Yes
	Manufacture of sugar	04006	Yes	No	No	Yes
	Manufacture of cocoa, chocolates, and sugar confectionery	04007	Yes	No	No	Yes
	Flour milling	04008	Yes	No	No	Yes
	Rice milling	04009	Yes	No	No	Yes
	Dal milling	04010	Yes	No	No	Yes
	Manufacture of other grain mill products	04011	Yes	No	No	Yes
	Manufacture of bakery products	04012	Yes	No	No	Yes
Manufacture	Manufacture of starch products	04013	Yes	No	No	Yes
	Manufacture of animal feeds	04014	Yes	No	No	Yes
	Manufacture of other food products	04015	Yes	No	No	Yes
	Manufacturing of wines	04016	Yes	No	No	Yes
	Manufacture of beer	04017	Yes	No	No	Yes
	Manufacture of malt liquors	04018	Yes	No	No	Yes
	Distilling and blending of spirits, production of ethyl alcohol	04019	Yes	No	No	Yes
	Manufacture of mineral water	04020	Yes	No	No	Yes
	Manufacture of soft drinks	04021	Yes	No	No	Yes
	Manufacture of other non-alcoholic beverages	04022	Yes	No	No	Yes
	Manufacture of tobacco products	04023	Yes	No	No	Yes
	Manufacture of textiles (other than by handloom)	04024	Yes	No	No	Yes
	Manufacture of textiles using handlooms (khadi)	04025	Yes	No	No	Yes
	Manufacture of carpet, rugs, blankets, shawls, etc. (other than by hand)	04026	Yes	No	No	Yes
	Manufacture of carpet, rugs, blankets, shawls, etc. by hand	04027	Yes	No	No	Yes
	Manufacture of wearing apparel	04028	Yes	No	No	Yes
	Tanning and dressing of leather	04029	Yes	No	No	Yes
	Manufacture of luggage, handbags and the like saddler and harness	04030	Yes	No	No	Yes
	Manufacture of footwear	04031	Yes	No	No	Yes
	Manufacture of wood and wood products, cork, straw, and plaiting material	04032	Yes	No	No	Yes
	Manufacture of paper and paper products	04033	Yes	No	No	Yes
	Publishing, printing, and reproduction of recorded media	04034	Yes	No	No	Yes
	Manufacture of coke oven products	04035	Yes	No	No	Yes
	Manufacture of refined petroleum products	04036	Yes	No	No	Yes
	Processing of nuclear fuel	04037	Yes	No	No	Yes
	Manufacture of fertilizers and nitrogen compounds	04038	Yes	No	No	Yes
	Manufacture of plastics in primary forms and of synthetic rubber	04039	Yes	No	No	Yes
	Manufacture of paints, varnishes, and similar coatings	04040	Yes	No	No	Yes
	Manufacture of pharmaceuticals, medicinal chemicals, and botanical products	04041	Yes	No	No	Yes
	Manufacture of soap and detergents	04042	Yes	No	No	Yes
	Manufacture of other chemical products	04043	Yes	No	No	Yes
	Manufacture of man-made fibers	04044	Yes	No	No	Yes
	Manufacture of rubber products	04045	Yes	No	No	Yes
	Manufacture of plastic products	04046	Yes	No	No	Yes
	Manufacture of glass and glass products	04047	Yes	No	No	Yes
	Manufacture of cement, lime, and plaster	04048	Yes	No	No	Yes
	Manufacture of articles of concrete, cement, and plaster	04049	Yes	No	No	Yes
	Manufacture of Bricks	04050	Yes	No	No	Yes
	Manufacture of other clay and ceramic products	04051	Yes	No	No	Yes
	Manufacture of other non-metallic mineral products	04052	Yes	No	No	Yes
	Manufacture of pig iron, sponge iron, Direct Reduced Iron, etc.	04053	Yes	No	No	Yes
	Manufacture of Ferro alloys	04054	Yes	No	No	Yes
	Manufacture of Ingots, billets, blooms, and slabs, etc.	04055	Yes	No	No	Yes
	Manufacture of steel products	04056	Yes	No	No	Yes
	Manufacture of basic precious and non-ferrous metals	04057	Yes	No	No	Yes
	Manufacture of non-metallic mineral products	04058	Yes	No	No	Yes
	Casting of metals	04059	Yes	No	No	Yes
	Manufacture of fabricated metal products	04060	Yes	No	No	Yes
	Manufacture of engines and turbines	04061	Yes	No	No	Yes
	Manufacture of pumps and compressors	04062	Yes	No	No	Yes
	Manufacture of bearings and gears	04063	Yes	No	No	Yes
	Manufacture of ovens and furnaces	04064	Yes	No	No	Yes
	Manufacture of lifting and handling equipment	04065	Yes	No	No	Yes
	Manufacture of other general-purpose machinery	04066	Yes	No	No	Yes
	Manufacture of agricultural and forestry machinery	04067	Yes	No	No	Yes
	Manufacture of Machine Tools	04068	Yes	No	No	Yes
	Manufacture of machinery for metallurgy	04069	Yes	No	No	Yes
	Manufacture of machinery for mining, quarrying, and construction	04070	Yes	No	No	Yes
	Manufacture of machinery for the processing of food and beverages	04071	Yes	No	No	Yes
	Manufacture of machinery for leather and textiles	04072	Yes	No	No	Yes
	Manufacture of weapons and ammunition	04073	Yes	No	No	Yes
	Manufacture of other special-purpose machinery	04074	Yes	No	No	Yes
	Manufacture of domestic appliances	04075	Yes	No	No	Yes
	Manufacture of office, accounting, and computing machinery	04076	Yes	No	No	Yes
Manufacture of electrical machinery and apparatus	04077	Yes	No	No	Yes
Manufacture of Radio, Television, communication equipment and apparatus	04078	Yes	No	No	Yes
Manufacture of medical and surgical equipment	04079	Yes	No	No	Yes
Manufacture of industrial process control equipment	04080	Yes	No	No	Yes
Manufacture of instruments and appliances for measurements and navigation	04081	Yes	No	No	Yes
Manufacture of optical instruments	04082	Yes	No	No	Yes
Manufacture of watches and clocks	04083	Yes	No	No	Yes
Manufacture of motor vehicles	04084	Yes	No	No	Yes
Manufacture of body of motor vehicles	04085	Yes	No	No	Yes
Manufacture of parts & accessories of motor vehicles & engines	04086	Yes	No	No	Yes
Building & repair of ships and boats	04087	Yes	No	No	Yes
Manufacture of railway locomotives and rolling stocks	04088	Yes	No	No	Yes
Manufacture of aircraft and spacecraft	04089	Yes	No	No	Yes
Manufacture of bicycles	04090	Yes	No	No	Yes
Manufacture of other transport equipment	04091	Yes	No	No	Yes
Manufacture of furniture	04092	Yes	No	No	Yes
Manufacture of jewelry	04093	Yes	No	No	Yes
Manufacture of sports goods	04094	Yes	No	No	Yes
Manufacture of musical instruments	04095	Yes	No	No	Yes
Manufacture of games and toys	04096	Yes	No	No	Yes
Other manufacturing n.e.c.	04097	Yes	No	No	Yes
Recycling of metal waste and scrap	04098	Yes	No	No	Yes
Recycling of non-metal waste and scrap	04099	Yes	No	No	Yes

ELECTRICITY, GAS AND WATER

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
ELECTRICITY, GAS AND WATER	Production, collection and distribution of electricity	05001	Yes	No	No	Yes
	Manufacture and distribution of gas	05002	Yes	No	No	Yes
	Collection, purification and distribution of water	05003	Yes	No	No	Yes
	Other essential commodity service n.e.c	05004	Yes	No	No	Yes

CONSTRUCTION

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
CONSTRUCTION	Site preparation works	06001	Yes	No	No	Yes
	Building of complete constructions or parts – civil contractors	06002	Yes	No	No	Yes
	Building installation	06003	Yes	No	No	Yes
	Building completion	06004	Yes	No	No	Yes
	Construction and maintenance of roads, rails, bridges, tunnels, ports, harbour, runways, etc.	06005	Yes	No	No	Yes
	Construction and maintenance of power plants	06006	Yes	No	No	Yes
	Construction and maintenance of industrial plants	06007	Yes	No	No	Yes
	Construction and maintenance of power transmission and telecommunication lines	06008	Yes	No	No	Yes
	Construction of waterways and water reservoirs	06009	Yes	No	No	Yes
	Other construction activity n.e.c.	06010	Yes	No	No	Yes

REAL ESTATE AND RENTING SERVICES

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
REAL ESTATE AND RENTING SERVICES	Purchase, sale, and letting of leased buildings (residential and non-residential)	07001	Yes	No	No	Yes
	Operating of real estate of self-owned buildings (residential and non-residential)	07002	Yes	No	No	Yes
	Developing and sub-dividing real estate into lots	07003	Yes	No	No	Yes
	Real estate activities on a fee or contract basis	07004	Yes	No	No	Yes
	Other real estate/renting services n.e.c	07005	Yes	No	No	Yes

RENTING OF MACHINERY

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
RENTING OF MACHINERY	Renting of land transport equipment	08001	Yes	No	Yes	Yes
	Renting of water transport equipment	08002	Yes	No	No	Yes
	Renting of air transport equipment	08003	Yes	No	No	Yes
	Renting of agricultural machinery and equipment	08004	Yes	No	No	Yes
	Renting of construction and civil engineering machinery	08005	Yes	No	No	Yes
	Renting of office machinery and equipment	08006	Yes	No	No	Yes
	Renting of other machinery and equipment n.e.c.	08007	Yes	No	No	Yes
	Renting of personal and household goods n.e.c.	08008	Yes	No	No	Yes
	Renting of other machinery n.e.c.	08009	Yes	No	No	Yes

WHOLESALE AND RETAIL TRADE

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
WHOLESALE AND RETAIL TRADE	Wholesale and retail sale of motor vehicles	09001	Yes	No	No	Yes
	Repair and maintenance of motor vehicles	09002	Yes	No	No	Yes
	Sale of motor parts and accessories – wholesale and retail	09003	Yes	No	No	Yes
	Retail sale of automotive fuel	09004	Yes	No	No	Yes
	General commission agents, commodity brokers, and auctioneers	09005	No	No	No	Yes
	Wholesale of agricultural raw material	09006	Yes	No	No	Yes
	Wholesale of food & beverages and tobacco	09007	Yes	No	No	Yes
	Wholesale of household goods	09008	Yes	No	No	Yes
	Wholesale of metals and metal ores	09009	Yes	No	No	Yes
	Wholesale of household goods	09010	Yes	No	No	Yes
	Wholesale of construction material	09011	Yes	No	No	Yes
	Wholesale of hardware and sanitary fittings	09012	Yes	No	No	Yes
	Wholesale of cotton and jute	09013	Yes	No	No	Yes
	Wholesale of raw wool and raw silk	09014	Yes	No	No	Yes
	Wholesale of other textile fibres	09015	Yes	No	No	Yes
	Wholesale of industrial chemicals	09016	Yes	No	No	Yes
	Wholesale of fertilizers and pesticides	09017	Yes	No	No	Yes
	Wholesale of electronic parts & equipment	09018	Yes	No	No	Yes
	Wholesale of other machinery, equipment, and supplies	09019	Yes	No	No	Yes
	Wholesale of waste, scrap & materials for recycling	09020	Yes	No	No	Yes
	Retail sale of food, beverages, and tobacco in specialized stores	09021	Yes	No	No	Yes
	Retail sale of other goods in specialized stores	09022	Yes	No	No	Yes
	Retail sale in non-specialized stores	09023	Yes	No	No	Yes
	Retail sale of textiles, apparel, footwear, leather goods	09024	Yes	No	No	Yes
	Retail sale of other household appliances	09025	Yes	No	No	Yes
	Retail sale of hardware, paint, and glass	09026	Yes	No	No	Yes
	Wholesale of other products n.e.c	09027	Yes	No	No	Yes
	Retail sale of other products n.e.c	09028	Yes	No	No	Yes

HOTELS, RESTAURANTS AND HOSPITALITY SERVICES

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
HOTELS, RESTAURANTS AND HOSPITALITY SERVICES	Hotels – Star rated	10001	Yes	No	No	Yes
	Hotels – Non-star rated	10002	Yes	No	No	Yes
	Motels, Inns, and Dharmshalas	10003	Yes	No	No	Yes
	Guest houses and circuit houses	10004	Yes	No	No	Yes
	Dormitories and hostels at educational institutions	10005	Yes	No	No	Yes
	Short stay accommodations n.e.c.	10006	Yes	No	No	Yes
	Restaurants – with bars	10007	Yes	No	No	Yes
	Restaurants – without bars	10008	Yes	No	No	Yes
	Canteens	10009	Yes	No	No	Yes
	Independent caterers	10010	Yes	No	No	Yes
	Casinos and other games of chance	10011	Yes	No	No	Yes
	Other hospitality services n.e.c.	10012	Yes	No	No	Yes

TRANSPORT & LOGISTICS SERVICES

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
TRANSPORT & LOGISTICS SERVICES	Travel agencies and tour operators	11001	Yes	No	No	Yes
	Packers and movers	11002	Yes	No	Yes	Yes
	Passenger land transport	11003	Yes	No	No	Yes
	Air transport	11004	Yes	No	No	Yes
	Transport by urban/sub-urban railways	11005	Yes	No	No	Yes
	Inland water transport	11006	Yes	No	No	Yes
	Sea and coastal water transport	11007	Yes	No	No	Yes
	Freight transport by road	11008	Yes	No	Yes	Yes
	Freight transport by railways	11009	Yes	No	No	Yes
	Forwarding of freight	11010	Yes	No	Yes	Yes
	Receiving and acceptance of freight	11011	Yes	No	Yes	Yes
	Cargo handling	11012	Yes	No	Yes	Yes
	Storage and warehousing	11013	Yes	No	No	Yes
	Transport via pipelines (transport of gases, liquids, slurry, and other commodities)	11014	Yes	No	No	Yes
	Other Transport & Logistics services n.e.c	11015	Yes	No	Yes	Yes

POST AND TELECOMMUNICATION SERVICES

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
POST AND TELECOMMUNICATION SERVICES	Post and courier activities	12001	Yes	No	No	Yes
	Basic telecom services	12002	Yes	No	No	Yes
	Value-added telecom services	12003	Yes	No	No	Yes
	Maintenance of telecom network	12004	Yes	No	No	Yes
	Activities of the cable operators	12005	Yes	No	No	Yes
	Other Post & Telecommunication services n.e.c	12006	Yes	No	No	Yes

FINANCIAL INTERMEDIATION SERVICES

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
FINANCIAL INTERMEDIATION SERVICES	Commercial banks, saving banks, and discount houses	13001	Yes	No	No	Yes
	Specialized institutions granting credit	13002	Yes	No	No	Yes
	Financial leasing	13003	Yes	No	No	Yes
	Hire-purchase financing	13004	Yes	No	No	Yes
	Housing finance activities	13005	Yes	No	No	Yes
	Commercial loan activities	13006	Yes	No	No	Yes
	Credit cards	13007	Yes	No	No	Yes
	Mutual funds	13008	Yes	No	No	Yes
	Chit fund	13009	Yes	No	No	Yes
	Investment activities	13010	Yes	No	No	Yes
	Life insurance	13011	Yes	No	No	Yes
	Pension funding	13012	Yes	No	No	Yes
	Non-life insurance	13013	Yes	No	No	Yes
	Administration of financial markets	13014	Yes	No	No	Yes
	Stock brokers, sub-brokers, and related activities	13015	Yes	No	No	Yes
	Financial advisers, mortgage advisers, and brokers	13016	Yes	No	No	Yes
	Foreign exchange services	13017	Yes	No	No	Yes
	Other financial intermediation services n.e.c.	13018	Yes	No	No	Yes

COMPUTER AND RELATED SERVICES

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
COMPUTER AND RELATED SERVICES	Software development	14001	No	Yes	No	Yes
	Other software consultancy	14002	No	Yes	No	Yes
	Data processing	14003	No	Yes	No	Yes
	Database activities and distribution of electronic content	14004	No	Yes	No	Yes
	Other IT-enabled services	14005	No	Yes	No	Yes
	BPO services	14006	No	Yes	No	Yes
	Cyber cafe	14007	Yes	No	No	Yes
	Maintenance and repair of office, accounting and computing machinery	14008	No	Yes	No	Yes
	Computer training and educational institutes	14009	Yes	No	No	Yes
	Other computation-related services n.e.c.	14010	Yes	No	No	Yes

RESEARCH AND DEVELOPMENT

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
RESEARCH AND DEVELOPMENT	Natural sciences and engineering	15001	Yes	No	No	Yes
	Social sciences and humanities	15002	Yes	No	No	Yes
	Other Research & Development activities n.e.c.	15003	Yes	No	No	Yes

PROFESSIONS

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
PROFESSIONS	Legal profession	16001	No	Yes	No	Yes
	Accounting, book-keeping, and auditing profession	16002	No	Yes	No	Yes
	Tax consultancy	16003	No	Yes	No	Yes
	Architectural profession	16004	No	Yes	No	Yes
	Engineering and technical consultancy	16005	No	Yes	No	Yes
	Advertising	16006	Yes	No	No	Yes
	Fashion designing	16007	No	Yes	No	Yes
	Interior decoration	16008	No	Yes	No	Yes
	Photography	16009	No	Yes	No	Yes
	Auctioneers	16010	Yes	No	No	Yes
	Business brokerage	16011	No	No	No	Yes
	Market research and public opinion polling	16012	Yes	No	No	Yes
	Business and management consultancy activities	16013	No	Yes	No	Yes
	Labour recruitment and provision of personnel	16014	Yes	No	No	Yes
	Investigation and security services	16015	Yes	No	No	Yes
	Building-cleaning and industrial cleaning activities	16016	Yes	No	No	Yes
	Packaging activities	16017	Yes	No	No	Yes
	Secretarial activities	16018	No	Yes	No	Yes
	Film Artist (applicable from AY 20-21)	16020	No	Yes	No	Yes
	Medical Profession (applicable from AY 20-21)	16019_1	No	Yes	No	Yes
	Other professional services n.e.c.	16019	Yes	No	No	Yes

EDUCATION SERVICES

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
EDUCATION SERVICES	Primary education	17001	Yes	No	No	Yes
	Secondary/ senior secondary education	17002	Yes	No	No	Yes
	Technical and vocational secondary/ senior secondary education	17003	Yes	No	No	Yes
	Higher education	17004	Yes	No	No	Yes
	Education by correspondence	17005	Yes	No	No	Yes
	Coaching centres and tuitions	17006	Yes	No	No	Yes
	Other education services n.e.c.	17007	Yes	No	No	Yes

HEALTH CARE SERVICES

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
HEALTH CARE SERVICES	General hospitals	18001	No	Yes	No	Yes
	Specialty and super-specialty hospitals	18002	No	Yes	No	Yes
	Nursing homes	18003	No	Yes	No	Yes
	Diagnostic centers	18004	No	Yes	No	Yes
	Pathological laboratories	18005	No	Yes	No	Yes
	Independent blood banks	18006	Yes	No	No	Yes
	Medical transcription	18007	Yes	No	No	Yes
	Independent ambulance services	18008	Yes	No	No	Yes
	Medical suppliers, agencies, and stores	18009	Yes	No	No	Yes
	Medical clinics	18010	No	Yes	No	Yes
	Dental practice	18011	No	Yes	No	Yes
	Ayurveda practice	18012	No	Yes	No	Yes
	Unani practice	18013	No	Yes	No	Yes
	Homeopathy practice	18014	No	Yes	No	Yes
	Nurses, physiotherapists, or other para-medical practitioners	18015	No	Yes	No	Yes
	Veterinary hospitals and practice	18016	No	Yes	No	Yes
	Medical education	18017	No	Yes	No	Yes
	Medical research	18018	No	Yes	No	Yes
	Practice of alternative medicine	18019	No	Yes	No	Yes
	Other healthcare services	18020	No	Yes	No	Yes

SOCIAL AND COMMUNITY WORK

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
SOCIAL AND COMMUNITY WORK	Social work activities with accommodation (orphanages and old age homes)	19001	Yes	No	No	Yes
	Social work activities without accommodation (Creches)	19002	Yes	No	No	Yes
	Industry associations, chambers of commerce	19003	Yes	No	No	Yes
	Professional organizations	19004	Yes	No	No	Yes
	Trade unions	19005	Yes	No	No	Yes
	Religious organizations	19006	Yes	No	No	Yes
	Political organizations	19007	Yes	No	No	Yes
	Other membership organizations n.e.c. (rotary clubs, book clubs and philatelic clubs)	19008	Yes	No	No	Yes
	Other Social or community service n.e.c	19009	Yes	No	No	Yes

CULTURE AND SPORT

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
CULTURE AND SPORT	Motion picture production	20001	Yes	No	No	Yes
	Film distribution	20002	Yes	No	No	Yes
	Film laboratories	20003	Yes	No	No	Yes
	Television channel productions	20004	Yes	No	No	Yes
	Television channels broadcast	20005	Yes	No	No	Yes
	Video production and distribution	20006	Yes	No	No	Yes
	Sound recording studios	20007	Yes	No	No	Yes
	Radio – recording and distribution	20008	Yes	No	No	Yes
	Stage production and related activities	20009	Yes	No	No	Yes
	Individual artists excluding authors	20010	No	Yes	No	Yes
	Literary activities	20011	No	Yes	No	Yes
	Other cultural activities n.e.c.	20012	No	Yes	No	Yes
	Circuses and race tracks	20013	Yes	No	No	Yes
	Video Parlours	20014	Yes	No	No	Yes
	News agency activities	20015	Yes	No	No	Yes
	Library and archives activities	20016	Yes	No	No	Yes
	Museum activities	20017	Yes	No	No	Yes
	Preservation of historical sites and buildings	20018	Yes	No	No	Yes
	Botanical and zoological gardens	20019	Yes	No	No	Yes
	Operation and maintenance of sports facilities	20020	Yes	No	No	Yes
	Activities of sports and game schools	20021	Yes	No	No	Yes
	Organisation and operation of indoor/outdoor sports and promotion and production of sporting events	20022	Yes	No	No	Yes
	Other sporting activities n.e.c.	20023	Yes	No	No	Yes
	Sports Management (applicable from AY 20-21)	20023_1	Yes	No	No	Yes
	Other recreational activities n.e.c.	20024	Yes	No	No	Yes

OTHER SERVICES

Sector	Sub-Sector	Code	44AD	44ADA	44AE	Others
OTHER SERVICES	Hairdressing and other beauty treatment	21001	Yes	No	No	Yes
	Funeral and related activities	21002	Yes	No	No	Yes
	Marriage bureaus	21003	Yes	No	No	Yes
	Pet care services	21004	Yes	No	No	Yes
	Sauna and steam baths, massage salons, etc.	21005	Yes	No	No	Yes
	Astrological and spiritualists’ activities	21006	Yes	No	No	Yes
	Private households as employers of domestic staff	21007	Yes	No	No	Yes
	Event Management (applicable from AY 20-21)	21008_1	Yes	No	No	Yes
	Other services n.e.c.	21008	Yes	No	No	Yes

Extra Territorial Organizations and Bodies (IMF, World Bank, European Commission, etc.)

Sector	Activity Description	Code	ITR 44AD	ITR 44ADA	ITR 44AE	Others
EXTRA TERRITORIAL ORGANISATIONS AND BODIES	Extra Territorial Organizations and Bodies (IMF, World Bank, European Commission, etc.)	22001	No	No	No	Yes

ACTIVITIES OF COOPERATIVE SOCIETY

Sector	Activity Description	Code	44AD	44ADA	44AE	Others
ACTIVITIES OF COOPERATIVE SOCIETY	Banking/Credit Facilities to its members	23001	No	No	No	Yes
	Cottage Industry	23002	No	No	No	Yes
	Marketing of Agricultural produce grown by its members	23003	No	No	No	Yes
	Purchase of Agricultural Implements, seeds, livestock, or other articles intended for agriculture for the purpose of supplying to its members	23004	No	No	No	Yes
	Processing, without the aid of power, of the agricultural Produce of its members	23005	No	No	No	Yes
	Collective disposal of Labor of its members	23006	No	No	No	Yes
	Fishing or allied activities for the purpose of supplying to its members	23007	No	No	No	Yes
	Primary cooperative society engaged in supplying Milk, oilseeds, fruits, or vegetables raised or grown by its members to Federal cooperative society engaged in supplying Milk, oilseeds, fruits, or vegetables/Government or local authority/Government Company/corporation established by or under a Central, State, or Provincial Act	23008	No	No	No	Yes
	Consumer Cooperative Society Other than specified in 80P(2a) or 80P(2b)	23009	No	No	No	Yes
	Other Cooperative Society engaged in activities Other than specified in 80P(2a) or 80P(2b)	23010	No	No	No	Yes
	Interest/Dividend from Investment in other co-operative society	23011	No	No	No	Yes
	Income from Letting of godowns/warehouses for storage, processing/facilitating the marketing of commodities	23012	No	No	No	Yes
	Other co-operative society u/s 80P(2)(f) deriving income from Interest on securities/House property	23013	No	No	No	Yes
	Federal milk co-operative society	23014	No	No	No	Yes