New Nature of Business or Profession Codes for ITR Forms For A.Y ; F.Y

Transcription

1 New Nature of Business or Profession Codes for ITR Forms For A.Y ; F.Y Sector Sub-Sector New Codes Nature of Business - Share of Income from firm only AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Old Codes Growing and manufacturing of tea Manufacturing Industry 0119 Growing and manufacturing of coffee [Tea, Coffee] 0119 Growing and manufacturing of rubber Market gardening and horticulture specialties Raising of silk worms and production of silk Raising of bees and production of honey Raising of poultry and production of eggs Rearing of sheep and production of wool Manufacturing Industry 0101 / [Agro-based industries] 0116 / Manufacturing Industry [Rubber] Manufacturing Industry 0101 [Agro-based industries] Manufacturing Industry 0101 [Agro-based industries] Rearing of animals and production of animal Agricultural and animal husbandry services Soil conservation, soil testing and soil desalination services Hunting, trapping and game propagation services Growing of timber, plantation, operation of tree nurseries and conserving of forest Gathering of tendu leaves Gathering of other wild growing materials Forestry service activities, timber cruising, afforestation and reforestation Logging service activities, transport of logs within the forest Other agriculture, animal husbandry or forestry activity n.e.c

2 FISH FARMING Fishing on commercial basis in inland waters Fishing on commercial basis in ocean and coastal areas Fish farming Gathering of marine materials such as natural pearls, sponges, coral etc. Services related to marine and fresh water fisheries, fish hatcheries and fish farms Other Fish farming activity n.e.c MINING AND QUARRYING Mining and agglomeration of hard coal Contractors [Mining Mining and agglomeration of lignite Contractors [Mining Extraction and agglomeration of peat Extraction of crude petroleum and natural gas Service activities incidental to oil and gas extraction excluding surveying Mining of uranium and thorium ores Contractors [Mining Manufacturing Industry [Petroleum and Petrochemicals] Service Sector 0714 Contractors [Mining Mining of iron ores Contractors [Mining Mining of non-ferrous metal ores, except uranium and thorium ores Contractors [Mining Mining of gemstones Contractors [Mining Mining of chemical and fertilizer minerals Mining of quarrying of abrasive materials Mining of mica, graphite and asbestos Quarrying of stones (marble/granite/dolomite), sand and clay Manufacturing Industry [Fertilizers, Chemicals, Paints] Contractors [Mining Contractors [Mining Manufacturing Industry [Marble & Granite] Other mining and quarrying Contractors [Mining

3 Mining and production of salt Other mining and quarrying n.e.c MANUFACTURING Production, processing and preservation of meat and meat Production, processing and preservation of fish and fish Manufacture of vegetable oil, animal oil and fats Processing of fruits, vegetables and edible nuts Manufacturing Industry Manufacturing Industry Manufacturing Industry [Vanaspati & Edible Oils] Manufacturing Industry Manufacture of dairy Manufacturing Industry Manufacture of sugar Manufacturing Industry [Sugar] Manufacture of cocoa, chocolates and sugar confectionery Manufacturing Industry / / 0118 Manufacturing Industry [Sugar] Flour milling Manufacturing Industry [Flour & Rice Mills] Rice milling Manufacturing Industry [Flour & Rice Mills] Dal milling Manufacturing Industry Manufacture of other grain mill Manufacturing Industry Manufacture of bakery Manufacturing Industry Manufacture of starch Manufacturing Industry Manufacture of animal feeds Manufacturing Industry Manufacture of other food Manufacturing Industry Manufacturing of wines Manufacturing Industry Manufacture of beer Manufacturing Industry Manufacture of malt liquors Manufacturing Industry

4 Distilling and blending of spirits, production of ethyl alcohol Manufacturing Industry Manufacture of mineral water Manufacturing Industry Manufacture of soft drinks Manufacturing Industry Manufacture of other non-alcoholic beverages Manufacturing Industry Manufacture of tobacco Manufacturing Industry [Tobacco] Manufacture of textiles (other than by handloom) Manufacture of textiles using handlooms (khadi) Manufacture of carpet, rugs, blankets, shawls etc. (other than by hand) Manufacture of carpet, rugs, blankets, shawls etc. by hand Manufacturing Industry [Textiles, Handloom, Powerlooms] Manufacturing Industry [Textiles, Handloom, Powerlooms] Manufacturing Industry [Textiles, Handloom, Powerlooms] Manufacturing Industry [Textiles, Handloom, Powerlooms] Manufacture of wearing apparel Manufacturing Industry 0120 / [Textiles, Handloom, Powerlooms] / Manufacturing Industry Tanning and dressing of leather Manufacturing Industry Manufacture of luggage, handbags and the like saddler and harness Manufacturing Industry Manufacture of footwear Manufacturing Industry Manufacture of wood and wood, cork, straw and plaiting material Manufacture of paper and paper Manufacturing Industry Manufacturing Industry [Paper] 0112 Publishing, printing and reproduction Manufacturing Industry 0115 of recorded media [Printing & Publishing] Manufacture of coke oven Manufacturing Industry Manufacture of refined petroleum Manufacturing Industry [Petroleum and Petrochemicals]

5 Processing of nuclear fuel Manufacturing Industry Manufacture of fertilizers and nitrogen compounds Manufacture of plastics in primary forms and of synthetic rubber Manufacturing Industry [Fertilizers, Chemicals, Paints] Manufacturing Industry [Rubber] Manufacture of paints, varnishes and04040 Manufacturing Industry 0108 similar coatings [Fertilizers, Chemicals, Paints] Manufacture of pharmaceuticals, medicinal chemicals and botanical Manufacture of soap and detergents Manufacture of other chemical Manufacturing Industry [Drugs and Pharmaceuticals] Manufacturing Industry Manufacturing Industry Manufacture of man-made fibers Manufacturing Industry Manufacture of rubber Manufacturing Industry [Rubber] Manufacture of plastic Manufacturing Industry Manufacture of glass and glass Manufacture of cement, lime and plaster Manufacture of articles of concrete, cement and plaster Manufacturing Industry Manufacturing Industry [Cement] Manufacture of Bricks Manufacturing Industry Manufacture of other clay and ceramic Manufacture of other non-metallic mineral Manufacturing Industry Manufacturing Industry Manufacture of pig iron, sponge iron, Manufacturing Industry Direct Reduced Iron etc. Manufacture of Ferro alloys Manufacturing Industry Manufacture of Ingots, billets, blooms and slabs etc Manufacturing Industry Manufacture of steel Manufacturing Industry [Steel] Manufacture of basic precious and non- ferrous metals Manufacturing Industry

6 Manufacture of non-metallic mineral Manufacturing Industry Casting of metals Manufacturing Industry Manufacture of fabricated metal Manufacture of engines and turbines Manufacture of pumps and compressors Manufacturing Industry Manufacturing Industry Manufacturing Industry Manufacture of bearings and gears Manufacturing Industry Manufacture of ovens and furnaces Manufacturing Industry Manufacture of lifting and handling equipment Manufacture of other general purpose machinery Manufacture of agricultural and forestry machinery Manufacturing Industry Manufacturing Industry Manufacture of Machine Tools Manufacturing Industry Manufacture of machinery for metallurgy Manufacture of machinery for mining, quarrying and constructions Manufacture of machinery for processing of food and beverages Manufacture of machinery for leather and textile Manufacture of weapons and ammunition Manufacture of other special purpose machinery Manufacture of domestic appliances Manufacture of office, accounting and computing machinery Manufacture of electrical machinery and apparatus Manufacture of Radio, Television, communication equipment and apparatus Manufacturing Industry Manufacturing Industry Manufacturing Industry 0110 [Food Processing Units] Manufacturing Industry Manufacturing Industry Manufacturing Industry [Electronics including Computer Hardware] Manufacturing Industry [Electronics including Computer Hardware] Manufacturing Industry [Electronics including Computer Hardware]

7 Manufacture of medical and surgical equipment Manufacture of industrial process control equipment Manufacture of instruments and appliances for measurements and navigation Manufacturing Industry [Drugs and Pharmaceuticals] Manufacturing Industry [Electronics including Computer Hardware] Manufacturing Industry [Electronics including Computer Hardware] Manufacture of optical instruments Manufacturing Industry [Electronics including Computer Hardware] Manufacture of watches and clocks Manufacturing Industry [Electronics including Computer Hardware] Manufacture of motor vehicles Manufacturing Industry [Automobile and Auto parts] Repair and maintenance of motor vehicles Manufacture of body of motor vehicles Manufacture of parts & accessories of motor vehicles & engines Trading / 0204 / Service Sector Manufacturing Industry [Automobile and Auto parts] Manufacturing Industry [Automobile and Auto parts] Building & repair of ships and boats Manufacturing Industry Manufacture of railway locomotive and rolling stocks Manufacture of aircraft and spacecraft Manufacturing Industry Manufacturing Industry Manufacture of bicycles Manufacturing Industry Manufacture of other transport equipment Manufacturing Industry Manufacture of furniture Manufacturing Industry Manufacture of jewellery Manufacturing Industry Manufacture of sports goods Manufacturing Industry Manufacture of musical instruments Manufacturing Industry Manufacture of games and toys Manufacturing Industry

8 Other manufacturing n.e.c Manufacturing Industry Recycling of metal waste and scrap Recycling of non- metal waste and scrap ELECTRITY, GAS AND WATER Production, collection and distribution of electricity Manufacturing Industry [Power and energy] Manufacture and distribution of gas Manufacturing Industry [Power and energy] Collection, purification and distribution of water Other essential commodity service n.e.c CONSTRUCTION Site preparation works Contractors [Civil Building of complete constructions or parts- civil contractors Contractors [Civil Building installation Builders [Builders] 0401 Building completion Builders [Builders] 0401 Construction and maintenance of roads, rails, bridges, tunnels, ports, harbour, runways etc. Construction and maintenance of power plants Construction and maintenance of industrial plants Construction and maintenance of power transmission and telecommunication lines Construction of water ways and water reservoirs Contractors [Civil Manufacturing Industry [Power and energy] / Manufacturing Industry [Power and energy] / / 0114 / Builders 0404 Other construction activity n.e.c Builders 0404 REAL ESTATE AND RENTING SERVICES Purchase, sale and letting of leased buildings (residential and nonresidential) Operating of real estate of selfowned buildings (residential and non-residential) Developing and sub-dividing real estate into lots Builders [Builders] / 0401 / Financial Service Sector0805 [Leasing Companies] Builders [Estate agents] Builders [Property Developers]

9 Real estate activities on a fee or contract basis Other real estate/renting services n.e.c Builders [Estate agents] Builders [Estate agents] RENTING OF MACHINERY Renting of land transport equipment Renting of water transport equipment Renting of air transport equipment Renting of agricultural machinery and equipment Renting of construction and civil engineering machinery Renting of office machinery and equipment Renting of other machinery and equipment n.e.c. Renting of personal and household goods n.e.c Renting of other machinery n.e.c WHOLESALE AND RETAIL TRADE Wholesale and retail sale of motor vehicles Sale of motor parts and accessorieswholesale and retail Trading [Wholesalers] / Trading [Retailers] Trading [Wholesalers] / Trading [Retailers] 0203 / / 0202 Retail sale of automotive fuel Trading [Retailers] 0202 General commission agents, commodity brokers and auctioneers Wholesale of agricultural raw material Wholesale of food & beverages and tobacco Commission Agents [General Commission Agents Trading [Wholesalers] Wholesale of household goods Wholesale of metals and metal ores Wholesale of household goods Wholesale of construction material Wholesale of hardware and sanitary fittings Wholesale of cotton and jute

10 Wholesale of raw wool and raw silk Wholesale of other textile fibres Wholesale of industrial chemicals Wholesale of fertilizers and pesticides Wholesale of electronic parts & equipment Wholesale of other machinery, equipment and supplies Wholesale of waste, scrap & materials for re-cycling Retail sale of food, beverages and tobacco in specialized stores Retail sale of other goods in specialized stores Trading [Retailers] Retail sale in non-specialized stores Retail sale of textiles, apparel, footwear, leather goods Retail sale of other household appliances Retail sale of hardware, paint and glass Wholesale of other n.e.c Trading [Wholesalers] 0203 Retail sale of other n.e.c Trading [Retailers] 0202 HOTELS, RESTAURANTS AND HOSPITALITY SERVICES Hotels Star rated Service Sector [Hotels] 0708 Hotels Non-star rated Service Sector [Hotels] 0708 Motels, Inns and Dharmshalas Service Sector [Hospitality services] Guest houses and circuit houses Service Sector [Hospitality services] Dormitories and hostels at educational institutions Service Sector [Hospitality services] 0707 Short stay accommodations n.e.c Service Sector [Hospitality services] Restaurants with bars Service Sector [Hospitality services]

11 Restaurants without bars Service Sector [Hospitality services] Canteens Service Sector [Hospitality services] Independent caterers Service Sector [Hospitality services] Casinos and other games of chance Service Sector 0714 Other hospitality services n.e.c Service Sector 0707 / [Hospitality services] / 0714 Service Sector TRANSPORT & LOGISTICS SERVICES Travel agencies and tour operators Service Sector [Travel 0713 agents, tour operators] Packers and movers Service Sector 0712 Passenger land transport [Transporters] 0712 Air transport Transport by urban/sub-urban railways Inland water transport Sea and coastal water transport Freight transport by road Freight transport by railways Forwarding of freight Receiving and acceptance of freight Cargo handling Storage and warehousing Transport via pipelines (transport of gases, liquids, slurry and other commodities) Other Transport & Logistics services n.e.c Service Sector [Transporters] Service Sector 0714 POST AND TELECOMMUNICAT Post and courier activities Service Sector [Courier 0704 Agencies] ION SERVICES Basic telecom services Value added telecom services Maintenance of telecom network Activities of the cable operators Entertainment Industry 0901 [Cable T.V. productions] 11

12 Other Post & Telecommunication services n.e.c Service Sector 0714 FINANCIAL INTERMEDIATION SERVICES Commercial banks, saving banks and discount houses Specialised institutions granting credit Financial Service Sector0801 [Banking Companies] Financial Service Sector0803 [Financial Institutions] Financial leasing Financial Service Sector0805 [Leasing Companies] Hire-purchase financing Financial Service Sector0807 / [Non-Banking Financial 0809 Companies] / Financial Service Sector Housing finance activities Financial Service Sector0807 [Non-Banking Financial Companies] Commercial loan activities Financial Service Sector0807 [Non-Banking Financial Companies] Credit cards Financial Service Sector0809 Mutual funds Financial Service Sector0809 Chit fund Financial Service Sector0802 [Chit Funds] Investment activities Financial Service Sector0809 Life insurance Financial Service Sector0809 Pension funding Financial Service Sector0809 Non-life insurance Financial Service Sector0809 Administration of financial markets Financial Service Sector0809 Stock brokers, sub-brokers and related activities Financial advisers, mortgage advisers and brokers Financial Service Sector0808 [Share Brokers, Subbrokers, etc.] Financial Service Sector0809 Foreign exchange services Service Sector [Forex 0706 / Dealers] / Financial 0809 Service Sector Other financial intermediation services n.e.c Financial Service Sector

13 COMPUTER AND RELATED SERVICES Software development Service Sector 0711 [Software development agencies] Other software consultancy Service Sector 0714 Data processing Service Sector 0714 Database activities and distribution of electronic content Service Sector 0714 Other IT enabled services Service Sector 0714 BPO services Service Sector 0714 Cyber café Service Sector 0714 Maintenance and repair of office, accounting and computing machinery Computer training and educational institutes Other computation related services n.e.c Service Sector Service Sector [Computer training/educational and coaching institutes] Service Sector 0714 RESEARCH AND DEVELOPMENT Natural sciences and engineering Social sciences and humanities Other Research & Development activities n.e.c PROFESSIONS Legal profession Professionals [Legal professionals] Accounting, book-keeping and auditing profession Professionals [Chartered Accountants, Auditors, etc.] Tax consultancy Professionals [Chartered Accountants, Auditors, etc.] / Professionals / 0607 Architectural profession Professionals 0607 Engineering and technical consultancy Professionals 0607 Advertising Service Sector [Advertisement agencies] / Professionals 0701 /

14 Fashion designing Professionals [Fashion designers] 0602 Interior decoration Professionals 0607 Photography Professionals 0607 Auctioneers Professionals 0607 Business brokerage Professionals 0607 Market research and public opinion polling Business and management consultancy activities Labour recruitment and provision of personnel Professionals Professionals Professionals 0607 Investigation and security services Service Sector [Security agencies] / Professionals Building-cleaning and industrial cleaning activities 0710 / Professionals 0607 Packaging activities Professionals 0607 Secretarial activities Professionals 0607 Other professional services n.e.c Professionals 0607 EDUCATION SERVICES Primary education Service Sector [Computer training/educational and coaching institutes] Secondary/ senior secondary education Technical and vocational secondary/ senior secondary education Service Sector [Computer training/educational and coaching institutes] Service Sector [Computer training/educational and coaching institutes] Higher education Service Sector [Computer training/educational and coaching institutes] Education by correspondence Service Sector [Computer training/educational and coaching institutes]

15 Coaching centres and tuition s Service Sector [Computer training/educational and coaching institutes] 0705 Other education services n.e.c Service Sector 0714 HEALTH CARE SERVICES General hospitals Professionals [Medical professionals] Specialty and super specialty hospitals Professionals [Specialty 0606 hospitals] Nursing homes Professionals [Nursing Homes] 0605 Diagnostic centers Service Sector 0714 Pathological laboratories Service Sector 0714 Independent blood banks Service Sector 0714 Medical transcription Professionals [Medical professionals] 0604 Independent ambulance services Service Sector 0714 Medical suppliers, agencies and stores Trading [Chain stores] / [Retailers] / [Wholesalers] / 0201/ 0202/ 0203/ 0204 Medical clinics Professionals [Medical 0604 Dental practice professionals] 0604 Ayurveda practice Unani practice Homeopathy practice Nurses, physiotherapists or other para-medical practitioners Veterinary hospitals and practice Other healthcare services Service Sector 0714 SOCIAL AND COMMUNITY WORK Social work activities with accommodation (orphanages and old age homes) Social work activities without accommodation (Creches) Industry associations, chambers of commerce

16 Professional organisations Trade unions Religious organizations Political organisations Other membership organisations n.e.c. (rotary clubs, book clubs and philatelic clubs) Other Social or community service n.e.c CULTURE AND SPORT Motion picture production Entertainment Industry [Motion Picture Producers] Film distribution Entertainment Industry [Film distribution] Film laboratories Entertainment Industry [Film laboratories] Television channel productions Entertainment Industry [Television Channels] Television channels broadcast Entertainment Industry [Television Channels] Video production and distribution Entertainment Industry Sound recording studios Entertainment Industry Radio recording and distribution Entertainment Industry Stage production and related activities Entertainment Industry Individual artists excluding authors Professionals 0607 Literary activities Entertainment Industry Other cultural activities n.e.c Entertainment Industry Circuses and race tracks Entertainment Industry Video Parlours Entertainment Industry News agency activities Entertainment Industry Library and archives activities Entertainment Industry Museum activities Entertainment Industry 16

17 Preservation of historical sites and buildings Entertainment Industry Botanical and zoological gardens Operation and maintenance of sports facilities Activities of sports and game schools Organisation and operation of indoor/outdoor sports and promotion and production of sporting events Other sporting activities n.e.c Other recreational activities n.e.c Entertainment Industry OTHER SERVICES Hair dressing and other beauty treatment Service Sector [Beauty Parlours] 0702 Funeral and related activities Service Sector 0714 Marriage bureaus Service Sector 0714 Pet care services Service Sector 0714 Sauna and steam baths, massage salons etc. Astrological and spiritualists activities Private households as employers of domestic staff Service Sector Service Sector Service Sector 0714 Other services n.e.c Service Sector 0714 EXTRA TERRITORIAL ORGANISATIONS AND BODIES Extra territorial organisations and bodies (IMF, World Bank, European Commission etc.) *n.e.c. not elsewhere classified