Income Tax Business Code List As per Income Tax india below is the list of Sector and sub sector wise Income Tax business code List and we have also .
Income Tax Business Code List
As per Income Tax india below is the list of Sector and sub sector wise Income Tax business code List and we have also mentioned the applicablity of 44AD, 44ADA, 44AE on each of the business codes. you can also search via search box enabled above the table.| Sector | Sub-Sector | Code | 44AD | 44ADA | 44AE | Others |
|---|---|---|---|---|---|---|
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Growing and manufacturing of tea | 01001 | Y | N | N | Y |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Growing and manufacturing of coffee | 01002 | Y | N | N | Y |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Growing and manufacturing of rubber | 01003 | Y | N | N | Y |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Market gardening and horticulture specialties | 01004 | Y | N | N | Y |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Raising of silk worms and production of silk | 01005 | Y | N | N | Y |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Raising of bees and production of honey | 01006 | Y | N | N | Y |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Raising of poultry and production of eggs | 01007 | Y | N | N | Y |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Rearing of sheep and production of wool | 01008 | Y | N | N | Y |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Rearing of animals and production of animal products | 01009 | Y | N | N | Y |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Agricultural and animal husbandry services | 01010 | Y | N | N | Y |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Soil conservation, soil testing and soil desalination services | 01011 | Y | N | N | Y |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Hunting, trapping and game propagation services | 01012 | Y | N | N | Y |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Growing of timber, plantation, operation of tree nurseries and conserving of forest | 01013 | Y | N | N | Y |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Gathering of tendu leaves | 01014 | Y | N | N | Y |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Gathering of other wild growing materials | 01015 | Y | N | N | Y |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Forestry service activities, timber cruising, afforestation and reforestation | 01016 | Y | N | N | Y |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Logging service activities, transport of logs within the forest | 01017 | Y | N | N | Y |
| AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY | Other agriculture, animal husbandry or forestry activity n.e.c | 01018 | Y | N | N | Y |
| FISH FARMING | Fishing on commercial basis in inland waters | 02001 | Y | N | N | Y |
| FISH FARMING | Fishing on commercial basis in ocean and coastal areas | 02002 | Y | N | N | Y |
| FISH FARMING | Fish farming | 02003 | Y | N | N | Y |
| FISH FARMING | Gathering of marine materials such as natural pearls, sponges, coral etc. | 02004 | Y | N | N | Y |
| FISH FARMING | Services related to marine and fresh water fisheries, fish hatcheries and fish farms | 02005 | Y | N | N | Y |
| FISH FARMING | Other Fish farming activity n.e.c | 02006 | Y | N | N | Y |
| MINING AND QUARRYING | Mining and agglomeration of hard coal | 03001 | Y | N | N | Y |
| MINING AND QUARRYING | Mining and agglomeration of lignite | 03002 | Y | N | N | Y |
| MINING AND QUARRYING | Extraction and agglomeration of peat | 03003 | Y | N | N | Y |
| MINING AND QUARRYING | Extraction of crude petroleum and natural gas | 03004 | Y | N | N | Y |
| MINING AND QUARRYING | Service activities incidental to oil and gas extraction excluding surveying | 03005 | Y | N | N | Y |
| MINING AND QUARRYING | Mining of uranium and thorium ores | 03006 | Y | N | N | Y |
| MINING AND QUARRYING | Mining of iron ores | 03007 | Y | N | N | Y |
| MINING AND QUARRYING | Mining of non-ferrous metal ores, except uranium and thorium ores | 03008 | Y | N | N | Y |
| MINING AND QUARRYING | Mining of gemstones | 03009 | Y | N | N | Y |
| MINING AND QUARRYING | Mining of chemical and fertilizer minerals | 03010 | Y | N | N | Y |
| MINING AND QUARRYING | Mining of quarrying of abrasive materials | 03011 | Y | N | N | Y |
| MINING AND QUARRYING | Mining of mica, graphite and asbestos | 03012 | Y | N | N | Y |
| MINING AND QUARRYING | Quarrying of stones (marble/granite/dolomite), sand and clay | 03013 | Y | N | N | Y |
| MINING AND QUARRYING | Other mining and quarrying | 03014 | Y | N | N | Y |
| MINING AND QUARRYING | Mining and production of salt | 03015 | Y | N | N | Y |
| MINING AND QUARRYING | Other mining and quarrying n.e.c | 03016 | Y | N | N | Y |
| MANUFACTURING | Production, processing and preservation of meat and meat products | 04001 | Y | N | N | Y |
| MANUFACTURING | Production, processing and preservation of fish and fish products | 04002 | Y | N | N | Y |
| MANUFACTURING | Manufacture of vegetable oil, animal oil and fats | 04003 | Y | N | N | Y |
| MANUFACTURING | Processing of fruits, vegetables and edible nuts | 04004 | Y | N | N | Y |
| MANUFACTURING | Manufacture of dairy products | 04005 | Y | N | N | Y |
| MANUFACTURING | Manufacture of sugar | 04006 | Y | N | N | Y |
| MANUFACTURING | Manufacture of cocoa, chocolates and sugar confectionery | 04007 | Y | N | N | Y |
| MANUFACTURING | Flour milling | 04008 | Y | N | N | Y |
| MANUFACTURING | Rice milling | 04009 | Y | N | N | Y |
| MANUFACTURING | Dal milling | 04010 | Y | N | N | Y |
| MANUFACTURING | Manufacture of other grain mill products | 04011 | Y | N | N | Y |
| MANUFACTURING | Manufacture of bakery products | 04012 | Y | N | N | Y |
| MANUFACTURING | Manufacture of starch products | 04013 | Y | N | N | Y |
| MANUFACTURING | Manufacture of animal feeds | 04014 | Y | N | N | Y |
| MANUFACTURING | Manufacture of other food products | 04015 | Y | N | N | Y |
| MANUFACTURING | Manufacturing of wines | 04016 | Y | N | N | Y |
| MANUFACTURING | Manufacture of beer | 04017 | Y | N | N | Y |
| MANUFACTURING | Manufacture of malt liquors | 04018 | Y | N | N | Y |
| MANUFACTURING | Distilling and blending of spirits, production of ethyl alcohol | 04019 | Y | N | N | Y |
| MANUFACTURING | Manufacture of mineral water | 04020 | Y | N | N | Y |
| MANUFACTURING | Manufacture of soft drinks | 04021 | Y | N | N | Y |
| MANUFACTURING | Manufacture of other non-alcoholic beverages | 04022 | Y | N | N | Y |
| MANUFACTURING | Manufacture of tobacco products | 04023 | Y | N | N | Y |
| MANUFACTURING | Manufacture of textiles (other than by handloom) | 04024 | Y | N | N | Y |
| MANUFACTURING | Manufacture of textiles using handlooms (khadi) | 04025 | Y | N | N | Y |
| MANUFACTURING | Manufacture of carpet, rugs, blankets, shawls etc. (other than by hand) | 04026 | Y | N | N | Y |
| MANUFACTURING | Manufacture of carpet, rugs, blankets, shawls etc. by hand | 04027 | Y | N | N | Y |
| MANUFACTURING | Manufacture of wearing apparel | 04028 | Y | N | N | Y |
| MANUFACTURING | Tanning and dressing of leather | 04029 | Y | N | N | Y |
| MANUFACTURING | Manufacture of luggage, handbags and the like saddler and harness | 04030 | Y | N | N | Y |
| MANUFACTURING | Manufacture of footwear | 04031 | Y | N | N | Y |
| MANUFACTURING | Manufacture of wood and wood products, cork, straw and plaiting material | 04032 | Y | N | N | Y |
| MANUFACTURING | Manufacture of paper and paper products | 04033 | Y | N | N | Y |
| MANUFACTURING | Publishing, printing and reproduction of recorded media | 04034 | Y | N | N | Y |
| MANUFACTURING | Manufacture of coke oven products | 04035 | Y | N | N | Y |
| MANUFACTURING | Manufacture of refined petroleum products | 04036 | Y | N | N | Y |
| MANUFACTURING | Processing of nuclear fuel | 04037 | Y | N | N | Y |
| MANUFACTURING | Manufacture of fertilizers and nitrogen compounds | 04038 | Y | N | N | Y |
| MANUFACTURING | Manufacture of plastics in primary forms and of synthetic rubber | 04039 | Y | N | N | Y |
| MANUFACTURING | Manufacture of paints, varnishes and similar coatings | 04040 | Y | N | N | Y |
| MANUFACTURING | Manufacture of pharmaceuticals, medicinal chemicals and botanical products | 04041 | Y | N | N | Y |
| MANUFACTURING | Manufacture of soap and detergents | 04042 | Y | N | N | Y |
| MANUFACTURING | Manufacture of other chemical products | 04043 | Y | N | N | Y |
| MANUFACTURING | Manufacture of man-made fibers | 04044 | Y | N | N | Y |
| MANUFACTURING | Manufacture of rubber products | 04045 | Y | N | N | Y |
| MANUFACTURING | Manufacture of plastic products | 04046 | Y | N | N | Y |
| MANUFACTURING | Manufacture of glass and glass products | 04047 | Y | N | N | Y |
| MANUFACTURING | Manufacture of cement, lime and plaster | 04048 | Y | N | N | Y |
| MANUFACTURING | Manufacture of articles of concrete, cement and plaster | 04049 | Y | N | N | Y |
| MANUFACTURING | Manufacture of Bricks | 04050 | Y | N | N | Y |
| MANUFACTURING | Manufacture of other clay and ceramic products | 04051 | Y | N | N | Y |
| MANUFACTURING | Manufacture of other non-metallic mineral products | 04052 | Y | N | N | Y |
| MANUFACTURING | Manufacture of pig iron, sponge iron, Direct Reduced Iron etc. | 04053 | Y | N | N | Y |
| MANUFACTURING | Manufacture of Ferro alloys | 04054 | Y | N | N | Y |
| MANUFACTURING | Manufacture of Ingots, billets, blooms and slabs etc. | 04055 | Y | N | N | Y |
| MANUFACTURING | Manufacture of steel products | 04056 | Y | N | N | Y |
| MANUFACTURING | Manufacture of basic precious and non-ferrous metals | 04057 | Y | N | N | Y |
| MANUFACTURING | Manufacture of non-metallic mineral products | 04058 | Y | N | N | Y |
| MANUFACTURING | Casting of metals | 04059 | Y | N | N | Y |
| MANUFACTURING | Manufacture of fabricated metal products | 04060 | Y | N | N | Y |
| MANUFACTURING | Manufacture of engines and turbines | 04061 | Y | N | N | Y |
| MANUFACTURING | Manufacture of pumps and compressors | 04062 | Y | N | N | Y |
| MANUFACTURING | Manufacture of bearings and gears | 04063 | Y | N | N | Y |
| MANUFACTURING | Manufacture of ovens and furnaces | 04064 | Y | N | N | Y |
| MANUFACTURING | Manufacture of lifting and handling equipment | 04065 | Y | N | N | Y |
| MANUFACTURING | Manufacture of other general purpose machinery | 04066 | Y | N | N | Y |
| MANUFACTURING | Manufacture of agricultural and forestry machinery | 04067 | Y | N | N | Y |
| MANUFACTURING | Manufacture of Machine Tools | 04068 | Y | N | N | Y |
| MANUFACTURING | Manufacture of machinery for metallurgy | 04069 | Y | N | N | Y |
| MANUFACTURING | Manufacture of machinery for mining, quarrying and constructions | 04070 | Y | N | N | Y |
| MANUFACTURING | Manufacture of machinery for processing of food and beverages | 04071 | Y | N | N | Y |
| MANUFACTURING | Manufacture of machinery for leather and textile | 04072 | Y | N | N | Y |
| MANUFACTURING | Manufacture of weapons and ammunition | 04073 | Y | N | N | Y |
| MANUFACTURING | Manufacture of other special purpose machinery | 04074 | Y | N | N | Y |
| MANUFACTURING | Manufacture of domestic appliances | 04075 | Y | N | N | Y |
| MANUFACTURING | Manufacture of office, accounting and computing machinery | 04076 | Y | N | N | Y |
| MANUFACTURING | Manufacture of electrical machinery and apparatus | 04077 | Y | N | N | Y |
| MANUFACTURING | Manufacture of Radio, Television, communication equipment and apparatus | 04078 | Y | N | N | Y |
| MANUFACTURING | Manufacture of medical and surgical equipment | 04079 | Y | N | N | Y |
| MANUFACTURING | Manufacture of industrial process control equipment | 04080 | Y | N | N | Y |
| MANUFACTURING | Manufacture of instruments and appliances for measurements and navigation | 04081 | Y | N | N | Y |
| MANUFACTURING | Manufacture of optical instruments | 04082 | Y | N | N | Y |
| MANUFACTURING | Manufacture of watches and clocks | 04083 | Y | N | N | Y |
| MANUFACTURING | Manufacture of motor vehicles | 04084 | Y | N | N | Y |
| MANUFACTURING | Manufacture of body of motor vehicles | 04085 | Y | N | N | Y |
| MANUFACTURING | Manufacture of parts & accessories of motor vehicles & engines | 04086 | Y | N | N | Y |
| MANUFACTURING | Building & repair of ships and boats | 04087 | Y | N | N | Y |
| MANUFACTURING | Manufacture of railway locomotive and rolling stocks | 04088 | Y | N | N | Y |
| MANUFACTURING | Manufacture of aircraft and spacecraft | 04089 | Y | N | N | Y |
| MANUFACTURING | Manufacture of bicycles | 04090 | Y | N | N | Y |
| MANUFACTURING | Manufacture of other transport equipment | 04091 | Y | N | N | Y |
| MANUFACTURING | Manufacture of furniture | 04092 | Y | N | N | Y |
| MANUFACTURING | Manufacture of jewellery | 04093 | Y | N | N | Y |
| MANUFACTURING | Manufacture of sports goods | 04094 | Y | N | N | Y |
| MANUFACTURING | Manufacture of musical instruments | 04095 | Y | N | N | Y |
| MANUFACTURING | Manufacture of games and toys | 04096 | Y | N | N | Y |
| MANUFACTURING | Other manufacturing n.e.c. | 04097 | Y | N | N | Y |
| MANUFACTURING | Recycling of metal waste and scrap | 04098 | Y | N | N | Y |
| MANUFACTURING | Recycling of non- metal waste and scrap | 04099 | Y | N | N | Y |
| ELECTRICITY, GAS AND WATER | Production, collection and distribution of electricity | 05001 | Y | N | N | Y |
| ELECTRICITY, GAS AND WATER | Manufacture and distribution of gas | 05002 | Y | N | N | Y |
| ELECTRICITY, GAS AND WATER | Collection, purification and distribution of water | 05003 | Y | N | N | Y |
| ELECTRICITY, GAS AND WATER | Other essential commodity service n.e.c | 05004 | Y | N | N | Y |
| CONSTRUCTION | Site preparation works | 06001 | Y | N | N | Y |
| CONSTRUCTION | Building of complete constructions or parts-civil contractors | 06002 | Y | N | N | Y |
| CONSTRUCTION | Building installation | 06003 | Y | N | N | Y |
| CONSTRUCTION | Building completion | 06004 | Y | N | N | Y |
| CONSTRUCTION | Construction and maintenance of roads, rails, bridges, tunnels, ports, harbour, runways etc. | 06005 | Y | N | N | Y |
| CONSTRUCTION | Construction and maintenance of power plants | 06006 | Y | N | N | Y |
| CONSTRUCTION | Construction and maintenance of industrial plants | 06007 | Y | N | N | Y |
| CONSTRUCTION | Construction and maintenance of power transmission and telecommunication lines | 06008 | Y | N | N | Y |
| CONSTRUCTION | Construction of water ways and water reservoirs | 06009 | Y | N | N | Y |
| CONSTRUCTION | Other construction activity n.e.c. | 06010 | Y | N | N | Y |
| REAL ESTATE AND RENTING SERVICES | Purchase, sale and letting of leased buildings (residential and non-residential) | 07001 | Y | N | N | Y |
| REAL ESTATE AND RENTING SERVICES | Operating of real estate of self-owned buildings (residential and non-residential) | 07002 | Y | N | N | Y |
| REAL ESTATE AND RENTING SERVICES | Developing and sub-dividing real estate into lots | 07003 | Y | N | N | Y |
| REAL ESTATE AND RENTING SERVICES | Real estate activities on a fee or contract basis | 07004 | Y | N | N | Y |
| REAL ESTATE AND RENTING SERVICES | Other real estate/renting services n.e.c | 07005 | Y | N | N | Y |
| RENTING OF MACHINERY | Renting of land transport equipment | 08001 | Y | N | Y | Y |
| RENTING OF MACHINERY | Renting of water transport equipment | 08002 | Y | N | N | Y |
| RENTING OF MACHINERY | Renting of air transport equipment | 08003 | Y | N | N | Y |
| RENTING OF MACHINERY | Renting of agricultural machinery and equipment | 08004 | Y | N | N | Y |
| RENTING OF MACHINERY | Renting of construction and civil engineering machinery | 08005 | Y | N | N | Y |
| RENTING OF MACHINERY | Renting of office machinery and equipment | 08006 | Y | N | N | Y |
| RENTING OF MACHINERY | Renting of other machinery and equipment n.e.c. | 08007 | Y | N | N | Y |
| RENTING OF MACHINERY | Renting of personal and household goods n.e.c. | 08008 | Y | N | N | Y |
| RENTING OF MACHINERY | Renting of other machinery n.e.c. | 08009 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Wholesale and retail sale of motor vehicles | 09001 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Repair and maintenance of motor vehicles | 09002 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Sale of motor parts and accessories- wholesale and retail | 09003 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Retail sale of automotive fuel | 09004 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | General commission agents, commodity brokers and auctioneers | 09005 | N | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Wholesale of agricultural raw material | 09006 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Wholesale of food & beverages and tobacco | 09007 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Wholesale of household goods | 09008 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Wholesale of metals and metal ores | 09009 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Wholesale of household goods | 09010 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Wholesale of construction material | 09011 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Wholesale of hardware and sanitary fittings | 09012 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Wholesale of cotton and jute | 09013 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Wholesale of raw wool and raw silk | 09014 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Wholesale of other textile fibres | 09015 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Wholesale of industrial chemicals | 09016 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Wholesale of fertilizers and pesticides | 09017 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Wholesale of electronic parts & equipment | 09018 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Wholesale of other machinery, equipment and supplies | 09019 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Wholesale of waste, scrap & materials for re-cycling | 09020 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Retail sale of food, beverages and tobacco in specialized stores | 09021 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Retail sale of other goods in specialized stores | 09022 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Retail sale in non-specialized stores | 09023 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Retail sale of textiles, apparel, footwear, leather goods | 09024 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Retail sale of other household appliances | 09025 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Retail sale of hardware, paint and glass | 09026 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Wholesale of other products n.e.c | 09027 | Y | N | N | Y |
| WHOLESALE AND RETAIL TRADE | Retail sale of other products n.e.c | 09028 | Y | N | N | Y |
| HOTELS, RESTAURANTS AND HOSPITALITY SERVICES | Hotels – Star rated | 10001 | Y | N | N | Y |
| HOTELS, RESTAURANTS AND HOSPITALITY SERVICES | Hotels – Non-star rated | 10002 | Y | N | N | Y |
| HOTELS, RESTAURANTS AND HOSPITALITY SERVICES | Motels, Inns and Dharmshalas | 10003 | Y | N | N | Y |
| HOTELS, RESTAURANTS AND HOSPITALITY SERVICES | Guest houses and circuit houses | 10004 | Y | N | N | Y |
| HOTELS, RESTAURANTS AND HOSPITALITY SERVICES | Dormitories and hostels at educational institutions | 10005 | Y | N | N | Y |
| HOTELS, RESTAURANTS AND HOSPITALITY SERVICES | Short stay accommodations n.e.c. | 10006 | Y | N | N | Y |
| HOTELS, RESTAURANTS AND HOSPITALITY SERVICES | Restaurants – with bars | 10007 | Y | N | N | Y |
| HOTELS, RESTAURANTS AND HOSPITALITY SERVICES | Restaurants – without bars | 10008 | Y | N | N | Y |
| HOTELS, RESTAURANTS AND HOSPITALITY SERVICES | Canteens | 10009 | Y | N | N | Y |
| HOTELS, RESTAURANTS AND HOSPITALITY SERVICES | Independent caterers | 10010 | Y | N | N | Y |
| HOTELS, RESTAURANTS AND HOSPITALITY SERVICES | Casinos and other games of chance | 10011 | Y | N | N | Y |
| HOTELS, RESTAURANTS AND HOSPITALITY SERVICES | Other hospitality services n.e.c. | 10012 | Y | N | N | Y |
| TRANSPORT & LOGISTICS SERVICES | Travel agencies and tour operators | 11001 | Y | N | N | Y |
| TRANSPORT & LOGISTICS SERVICES | Packers and movers | 11002 | Y | N | Y | Y |
| TRANSPORT & LOGISTICS SERVICES | Passenger land transport | 11003 | Y | N | N | Y |
| TRANSPORT & LOGISTICS SERVICES | Air transport | 11004 | Y | N | N | Y |
| TRANSPORT & LOGISTICS SERVICES | Transport by urban/sub-urban railways | 11005 | Y | N | N | Y |
| TRANSPORT & LOGISTICS SERVICES | Inland water transport | 11006 | Y | N | N | Y |
| TRANSPORT & LOGISTICS SERVICES | Sea and coastal water transport | 11007 | Y | N | N | Y |
| TRANSPORT & LOGISTICS SERVICES | Freight transport by road | 11008 | Y | N | Y | Y |
| TRANSPORT & LOGISTICS SERVICES | Freight transport by railways | 11009 | Y | N | N | Y |
| TRANSPORT & LOGISTICS SERVICES | Forwarding of freight | 11010 | Y | N | Y | Y |
| TRANSPORT & LOGISTICS SERVICES | Receiving and acceptance of freight | 11011 | Y | N | Y | Y |
| TRANSPORT & LOGISTICS SERVICES | Cargo handling | 11012 | Y | N | Y | Y |
| TRANSPORT & LOGISTICS SERVICES | Storage and warehousing | 11013 | Y | N | N | Y |
| TRANSPORT & LOGISTICS SERVICES | Transport via pipelines (transport of gases, liquids, slurry and other commodities) | 11014 | Y | N | N | Y |
| TRANSPORT & LOGISTICS SERVICES | Other Transport & Logistics services n.e.c | 11015 | Y | N | Y | Y |
| POST AND TELECOMMUNICATION SERVICES | Post and courier activities | 12001 | Y | N | N | Y |
| POST AND TELECOMMUNICATION SERVICES | Basic telecom services | 12002 | Y | N | N | Y |
| POST AND TELECOMMUNICATION SERVICES | Value added telecom services | 12003 | Y | N | N | Y |
| POST AND TELECOMMUNICATION SERVICES | Maintenance of telecom network | 12004 | Y | N | N | Y |
| POST AND TELECOMMUNICATION SERVICES | Activities of the cable operators | 12005 | Y | N | N | Y |
| POST AND TELECOMMUNICATION SERVICES | Other Post & Telecommunication services n.e.c | 12006 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Commercial banks, saving banks and discount houses | 13001 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Specialised institutions granting credit | 13002 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Financial leasing | 13003 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Hire-purchase financing | 13004 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Housing finance activities | 13005 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Commercial loan activities | 13006 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Credit cards | 13007 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Mutual funds | 13008 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Chit fund | 13009 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Investment activities | 13010 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Life insurance | 13011 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Pension funding | 13012 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Non-life insurance | 13013 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Administration of financial markets | 13014 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Stock brokers, sub-brokers and related activities | 13015 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Financial advisers, mortgage advisers and brokers | 13016 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Foreign exchange services | 13017 | Y | N | N | Y |
| FINANCIAL INTERMEDIATION SERVICES | Other financial intermediation services n.e.c. | 13018 | Y | N | N | Y |
| COMPUTER AND RELATED SERVICES | Software development | 14001 | N | Y | N | Y |
| COMPUTER AND RELATED SERVICES | Other software consultancy | 14002 | N | Y | N | Y |
| COMPUTER AND RELATED SERVICES | Data processing | 14003 | N | Y | N | Y |
| COMPUTER AND RELATED SERVICES | Database activities and distribution of electronic content | 14004 | N | Y | N | Y |
| COMPUTER AND RELATED SERVICES | Other IT enabled services | 14005 | N | Y | N | Y |
| COMPUTER AND RELATED SERVICES | BPO services | 14006 | N | Y | N | Y |
| COMPUTER AND RELATED SERVICES | Cyber cafe | 14007 | Y | N | N | Y |
| COMPUTER AND RELATED SERVICES | Maintenance and repair of office, accounting and computing machinery | 14008 | N | Y | N | Y |
| COMPUTER AND RELATED SERVICES | Computer training and educational institutes | 14009 | Y | N | N | Y |
| COMPUTER AND RELATED SERVICES | Other computation related services n.e.c. | 14010 | Y | N | N | Y |
| RESEARCH AND DEVELOPMENT | Natural sciences and engineering | 15001 | Y | N | N | Y |
| RESEARCH AND DEVELOPMENT | Social sciences and humanities | 15002 | Y | N | N | Y |
| RESEARCH AND DEVELOPMENT | Other Research & Development activities n.e.c. | 15003 | Y | N | N | Y |
| PROFESSIONS | Legal profession | 16001 | N | Y | N | Y |
| PROFESSIONS | Accounting, book-keeping and auditing profession | 16002 | N | Y | N | Y |
| PROFESSIONS | Tax consultancy | 16003 | N | Y | N | Y |
| PROFESSIONS | Architectural profession | 16004 | N | Y | N | Y |
| PROFESSIONS | Engineering and technical consultancy | 16005 | N | Y | N | Y |
| PROFESSIONS | Advertising | 16006 | Y | N | N | Y |
| PROFESSIONS | Fashion designing | 16007 | N | Y | N | Y |
| PROFESSIONS | Interior decoration | 16008 | N | Y | N | Y |
| PROFESSIONS | Photography | 16009 | N | Y | N | Y |
| PROFESSIONS | Auctioneers | 16010 | Y | N | N | Y |
| PROFESSIONS | Business brokerage | 16011 | N | N | N | Y |
| PROFESSIONS | Market research and public opinion polling | 16012 | Y | N | N | Y |
| PROFESSIONS | Business and management consultancy activities | 16013 | N | Y | N | Y |
| PROFESSIONS | Labour recruitment and provision of personnel | 16014 | Y | N | N | Y |
| PROFESSIONS | Investigation and security services | 16015 | Y | N | N | Y |
| PROFESSIONS | Building-cleaning and industrial cleaning activities | 16016 | Y | N | N | Y |
| PROFESSIONS | Packaging activities | 16017 | Y | N | N | Y |
| PROFESSIONS | Secretarial activities | 16018 | N | Y | N | Y |
| PROFESSIONS | Film Artist (applicable from AY 20-21) | 16020 | N | Y | N | Y |
| PROFESSIONS | Medical Profession (applicable from AY 20-21) | 16019_1 | N | Y | N | Y |
| PROFESSIONS | Other professional services n.e.c. | 16019 | Y | N | N | Y |
| EDUCATION SERVICES | Primary education | 17001 | Y | N | N | Y |
| EDUCATION SERVICES | Secondary/ senior secondary education | 17002 | Y | N | N | Y |
| EDUCATION SERVICES | Technical and vocational secondary/ senior secondary education | 17003 | Y | N | N | Y |
| EDUCATION SERVICES | Higher education | 17004 | Y | N | N | Y |
| EDUCATION SERVICES | Education by correspondence | 17005 | Y | N | N | Y |
| EDUCATION SERVICES | Coaching centres and tuitions | 17006 | Y | N | N | Y |
| EDUCATION SERVICES | Other education services n.e.c. | 17007 | Y | N | N | Y |
| HEALTH CARE SERVICES | General hospitals | 18001 | N | Y | N | Y |
| HEALTH CARE SERVICES | Speciality and super speciality hospitals | 18002 | N | Y | N | Y |
| HEALTH CARE SERVICES | Nursing homes | 18003 | N | Y | N | Y |
| HEALTH CARE SERVICES | Diagnostic centres | 18004 | N | Y | N | Y |
| HEALTH CARE SERVICES | Pathological laboratories | 18005 | N | Y | N | Y |
| HEALTH CARE SERVICES | Independent blood banks | 18006 | Y | N | N | Y |
| HEALTH CARE SERVICES | Medical transcription | 18007 | Y | N | N | Y |
| HEALTH CARE SERVICES | Independent ambulance services | 18008 | Y | N | N | Y |
| HEALTH CARE SERVICES | Medical suppliers, agencies and stores | 18009 | Y | N | N | Y |
| HEALTH CARE SERVICES | Medical clinics | 18010 | N | Y | N | Y |
| HEALTH CARE SERVICES | Dental practice | 18011 | N | Y | N | Y |
| HEALTH CARE SERVICES | Ayurveda practice | 18012 | N | Y | N | Y |
| HEALTH CARE SERVICES | Unani practice | 18013 | N | Y | N | Y |
| HEALTH CARE SERVICES | Homeopathy practice | 18014 | N | Y | N | Y |
| HEALTH CARE SERVICES | Nurses, physiotherapists or other para-medical practitioners | 18015 | N | Y | N | Y |
| HEALTH CARE SERVICES | Veterinary hospitals and practice | 18016 | N | Y | N | Y |
| HEALTH CARE SERVICES | Medical education | 18017 | N | Y | N | Y |
| HEALTH CARE SERVICES | Medical research | 18018 | N | Y | N | Y |
| HEALTH CARE SERVICES | Practice of alternative medicine | 18019 | N | Y | N | Y |
| HEALTH CARE SERVICES | Other healthcare services | 18020 | N | Y | N | Y |
| SOCIAL AND COMMUNITY WORK | Social work activities with accommodation (orphanages and old age homes) | 19001 | Y | N | N | Y |
| SOCIAL AND COMMUNITY WORK | Social work activities without accommodation (Creches) | 19002 | Y | N | N | Y |
| SOCIAL AND COMMUNITY WORK | Industry associations, chambers of commerce | 19003 | Y | N | N | Y |
| SOCIAL AND COMMUNITY WORK | Professional organisations | 19004 | Y | N | N | Y |
| SOCIAL AND COMMUNITY WORK | Trade unions | 19005 | Y | N | N | Y |
| SOCIAL AND COMMUNITY WORK | Religious organizations | 19006 | Y | N | N | Y |
| SOCIAL AND COMMUNITY WORK | Political organisations | 19007 | Y | N | N | Y |
| SOCIAL AND COMMUNITY WORK | Other membership organisations n.e.c. (rotary clubs, book clubs and philatelic clubs) | 19008 | Y | N | N | Y |
| SOCIAL AND COMMUNITY WORK | Other Social or community service n.e.c | 19009 | Y | N | N | Y |
| CULTURE AND SPORT | Motion picture production | 20001 | Y | N | N | Y |
| CULTURE AND SPORT | Film distribution | 20002 | Y | N | N | Y |
| CULTURE AND SPORT | Film laboratories | 20003 | Y | N | N | Y |
| CULTURE AND SPORT | Television channel productions | 20004 | Y | N | N | Y |
| CULTURE AND SPORT | Television channels broadcast | 20005 | Y | N | N | Y |
| CULTURE AND SPORT | Video production and distribution | 20006 | Y | N | N | Y |
| CULTURE AND SPORT | Sound recording studios | 20007 | Y | N | N | Y |
| CULTURE AND SPORT | Radio - recording and distribution | 20008 | Y | N | N | Y |
| CULTURE AND SPORT | Stage production and related activities | 20009 | Y | N | N | Y |
| CULTURE AND SPORT | Individual artists excluding authors | 20010 | N | Y | N | Y |
| CULTURE AND SPORT | Literary activities | 20011 | N | Y | N | Y |
| CULTURE AND SPORT | Other cultural activities n.e.c. | 20012 | N | Y | N | Y |
| CULTURE AND SPORT | Circuses and race tracks | 20013 | Y | N | N | Y |
| CULTURE AND SPORT | Video Parlours | 20014 | Y | N | N | Y |
| CULTURE AND SPORT | News agency activities | 20015 | Y | N | N | Y |
| CULTURE AND SPORT | Library and archives activities | 20016 | Y | N | N | Y |
| CULTURE AND SPORT | Museum activities | 20017 | Y | N | N | Y |
| CULTURE AND SPORT | Preservation of historical sites and buildings | 20018 | Y | N | N | Y |
| CULTURE AND SPORT | Botanical and zoological gardens | 20019 | Y | N | N | Y |
| CULTURE AND SPORT | Operation and maintenance of sports facilities | 20020 | Y | N | N | Y |
| CULTURE AND SPORT | Activities of sports and game schools | 20021 | Y | N | N | Y |
| CULTURE AND SPORT | Organisation and operation of indoor/outdoor sports and promotion and production of sporting events | 20022 | Y | N | N | Y |
| CULTURE AND SPORT | Other sporting activities n.e.c. | 20023 | Y | N | N | Y |
| CULTURE AND SPORT | Sports Management (applicable from AY 20-21) | 20023_1 | Y | N | N | Y |
| CULTURE AND SPORT | Other recreational activities n.e.c. | 20024 | Y | N | N | Y |
| OTHER SERVICES | Hair dressing and other beauty treatment | 21001 | Y | N | N | Y |
| OTHER SERVICES | Funeral and related activities | 21002 | Y | N | N | Y |
| OTHER SERVICES | Marriage bureaus | 21003 | Y | N | N | Y |
| OTHER SERVICES | Pet care services | 21004 | Y | N | N | Y |
| OTHER SERVICES | Sauna and steam baths, massage salons etc. | 21005 | Y | N | N | Y |
| OTHER SERVICES | Astrological and spiritualists’ activities | 21006 | Y | N | N | Y |
| OTHER SERVICES | Private households as employers of domestic staff | 21007 | Y | N | N | Y |
| OTHER SERVICES | Event Management (applicable from AY 20-21) | 21008_1 | Y | N | N | Y |
| OTHER SERVICES | Other services n.e.c. | 21008 | Y | N | N | Y |
| EXTRA TERRITORIAL ORGANISATIONS AND BODIES | Extra territorial organisations and bodies (IMF, World Bank, European Commission etc.) | 22001 | Y | N | N | Y |
| ACTIVITIES OF COOPERATIVE SOCIETY | Banking/Credit Facilities to its members | 23001 | N | N | N | Y |
| ACTIVITIES OF COOPERATIVE SOCIETY | Cottage Industry | 23002 | N | N | N | Y |
| ACTIVITIES OF COOPERATIVE SOCIETY | Marketing of Agricultural produce grown by its members | 23003 | N | N | N | Y |
| ACTIVITIES OF COOPERATIVE SOCIETY | Purchase of Agricultural Implements, seeds, livestock or other articles intended for agriculture for the purpose of supplying to its members. | 23004 | N | N | N | Y |
| ACTIVITIES OF COOPERATIVE SOCIETY | Processing, without the aid of power, of the agricultural Produce of its members. | 23005 | N | N | N | Y |
| ACTIVITIES OF COOPERATIVE SOCIETY | Collective disposal of Labour of its members | 23006 | N | N | N | Y |
| ACTIVITIES OF COOPERATIVE SOCIETY | Fishing or allied activities for the purpose of supplying to its members. | 23007 | N | N | N | Y |
| ACTIVITIES OF COOPERATIVE SOCIETY | 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 | N | N | N | Y |
| ACTIVITIES OF COOPERATIVE SOCIETY | Consumer Cooperative Society Other than specified in 80P(2a) or 80P(2b) | 23009 | N | N | N | Y |
| ACTIVITIES OF COOPERATIVE SOCIETY | Other Cooperative Society engaged in activities Other than specified in 80P(2a) or 80P(2b) | 23010 | N | N | N | Y |
| ACTIVITIES OF COOPERATIVE SOCIETY | Interest/Dividend from Investment in other co-operative society | 23011 | N | N | N | Y |
| ACTIVITIES OF COOPERATIVE SOCIETY | Income from Letting of godowns / warehouses for storage, processing / facilitating the marketing of commodities | 23012 | N | N | N | Y |
| ACTIVITIES OF COOPERATIVE SOCIETY | Other co-operative society u/s 80P(2)(f) deriving income from Interest on securities / House property | 23013 | N | N | N | Y |
| ACTIVITIES OF COOPERATIVE SOCIETY | Federal milk co-operative society | 23014 | N | N | N | Y |
COMMENTS