List of 350+ Nature of Business Updated 2024

Complete list of Nature of Business other than those declaring Income under sections 44AD, 44ADA and 44AE of Income Tax Act.

Complete list of Nature of Business other than those declaring Income under sections 44AD, 44ADA and 44AE of Income Tax Act.

Nature of Business with Income Tax Code

00001- Share of Income from firm only

Agriculture, Animal Husbandry and Forestry

01001 – Growing and manufacturing of tea
01002 – Growing and manufacturing of coffee
01003 – Growing and manufacturing of rubber
01004 – Market gardening and horticulture specialties
01005 – Raising of silk worms and production of silk
01006 – Raising of bees and production of honey
01007 – Raising of poultry and production of eggs
01008 – Rearing of sheep and production of wool
01009 – Rearing of animals and production of animal products
01010 – Agricultural and animal husbandry services
01011 – Soil conservation, soil testing and soil desalination services
01012 – Hunting, trapping and game propagation services
01013 – Growing of timber, plantation, operation of tree nurseries and conserving of forest
01014 – Gathering of tendu leaves
01015 – Gathering of other wild growing materials
01016 – Forestry service activities, timber cruising, afforestation and reforestation
01017 – Logging service activities, transport of logs within the forest
01018 – Other agriculture, animal husbandry or forestry activity n.e.c

Fish Farming

02001 – Fishing on commercial basis in inland waters
02002 – Fishing on commercial basis in ocean and coastal areas
02003 – Fish farming
02004 – Gathering of marine materials such as natural pearls, sponges, coral etc.
02005 – Services related to marine and fresh water fisheries, fish hatcheries and fish farms
02006 – Other Fish farming activity n.e.c03001 – Mining and agglomeration of hard coal

Mining And Quarrying

03002 – Mining and agglomeration of lignite
03003 – Extraction and agglomeration of peat
03004 – Extraction of crude petroleum and natural gas
03005 – Service activities incidental to oil and gas extraction excluding surveying
03006 – Mining of uranium and thorium ores
03007 – Mining of iron ores
03008 – Mining of non-ferrous metal ores, except uranium and thorium ores
03009 – Mining of gemstones
03010 – Mining of chemical and fertilizer minerals
03011 – Mining of quarrying of abrasive materials
03012 – Mining of mica, graphite and asbestos
03013 – Quarrying of stones (marble/granite/dolomite), sand and clay
03014 – Other mining and quarrying
03015 – Mining and production of salt
03016 – Other mining and quarrying n.e.c

Manufacturing

04001 – Production, processing and preservation of meat and meat products
04002 – Production, processing and preservation of fish and fish products
04003 – Manufacture of vegetable oil, animal oil and fats
04004 – Processing of fruits, vegetables and edible nuts
04005 – Manufacture of dairy products
04006 – Manufacture of sugar
04007 – Manufacture of cocoa, chocolates and sugar confectionery
04008 – Flour milling
04009 – Rice milling
04010 – Dal milling
04011 – Manufacture of other grain mill products
04012 – Manufacture of bakery products
04013 – Manufacture of starch products
04014 – Manufacture of animal feeds
04015 – Manufacture of other food products
04016 – Manufacturing of wines
04017 – Manufacture of beer
04018 – Manufacture of malt liquors
04019 – Distilling and blending of spirits, production of ethyl alcohol
04020 – Manufacture of mineral water
04021 – Manufacture of soft drinks
04022 – Manufacture of other non-alcoholic beverages
04023 – Manufacture of tobacco products
04024 – Manufacture of textiles (other than by handloom)
04025 – Manufacture of textiles using handlooms (khadi)
04026 – Manufacture of carpet, rugs, blankets, shawls etc. (other than by hand)
04027 – Manufacture of carpet, rugs, blankets, shawls etc. by hand
04028 – Manufacture of wearing apparel
04029 – Tanning and dressing of leather
04030 – Manufacture of luggage, handbags and the like saddler and harness
04031 – Manufacture of footwear
04032 – Manufacture of wood and wood products, cork, straw and plaiting material
04033 – Manufacture of paper and paper products
04034 – Publishing, printing and reproduction of recorded media
04035 – Manufacture of coke oven products
04036 – Manufacture of refined petroleum products
04037 – Processing of nuclear fuel
04038 – Manufacture of fertilizers and nitrogen compounds
04039 – Manufacture of plastics in primary forms and of synthetic rubber
04040 – Manufacture of paints, varnishes and similar coatings
04041 – Manufacture of pharmaceuticals, medicinal chemicals and botanical products
04042 -Manufacture of soap and detergents
04043 -Manufacture of other chemical products
04044 -Manufacture of man-made fibers
04045 -Manufacture of rubber products
04046 -Manufacture of plastic products
04047 -Manufacture of glass and glass products
04048 -Manufacture of cement, lime and plaster
04049 -Manufacture of articles of concrete, cement and plaster
04050 -Manufacture of Bricks
04051 -Manufacture of other clay and ceramic productss
04052 -Manufacture of other non-metallic mineral products
04053 -Manufacture of pig iron, sponge iron, Direct Reduced Iron etc
04054 -Manufacture of Ferro alloys
04055 -Manufacture of Ingots, billets, blooms and slabs etc
04056 -Manufacture of steel
04057 -Manufacture of basic precious and non-ferrous metals
04058 -Manufacture of non-metallic mineral products
04059 -Casting of metals
04060 -Manufacture of fabricated metal products
04061 -Manufacture of engines and turbines
04062 -Manufacture of pumps and compressors
04063 -Manufacture of bearings and gears
04064 -Manufacture of ovens and furnaces
04065 -Manufacture of lifting and handling equipment
04066 -Manufacture of other general purpose machinery
04067 -Manufacture of agricultural and forestry machinery
04068 -Manufacture of Machine Tools
04069 -Manufacture of machinery for metallurgy
04070 -Manufacture of machinery for mining, quarrying and constructions
04071 -Manufacture of machinery for processing of food and beverages
04072 -Manufacture of machinery for leather and textile
04073 -Manufacture of weapons and ammunition
04074 -Manufacture of other special purpose machinery
04075 -Manufacture of domestic appliances
04076 -Manufacture of office, accounting and computing machinery
04077 -Manufacture of electrical machinery and apparatus
04078 -Manufacture of Radio, Television, communication equipment and apparatus
04079 -Manufacture of medical and surgical equipment
04080 -Manufacture of industrial process control equipment
04081 -Manufacture of instruments and appliances for measurements and navigation
04082 -Manufacture of optical instruments
04083 -Manufacture of watches and clocks
04084 -Manufacture of motor vehicles
04085 -Manufacture of body of motor vehicles
04086 -Manufacture of parts & accessories of motor vehicles & engines
04087 -Building & repair of ships and boats
04088 -Manufacture of railway locomotive and rolling stocks
04089 -Manufacture of aircraft and spacecraft
04090 -Manufacture of bicycles
04091 -Manufacture of other transport equipment
04092 -Manufacture of furniture
04093 -Manufacture of jewellery
04094 -Manufacture of sports goods
04095 -Manufacture of musical instruments
04096 -Manufacture of games and toys
04097 -Other manufacturing n.e.c.
04098 -Recycling of metal waste and scrap
04099 -Recycling of non- metal waste and scrap

Electricity, Gas and Water

05001 -Production, collection and distribution of electricity
05002 -Manufacture and distribution of gas
05003 -Collection, purification and distribution of water
05004 -Other essential commodity service n.e.c

Construction

06001 -Site preparation works
06002 -Building of complete constructions or parts- civil contractors
06003 -Building installation
06004 -Building completion
06005 -Construction and maintenance of roads, rails, bridges, tunnels, ports, harbor, runways etc.
06006 -Construction and maintenance of power plants
06007 -Construction and maintenance of industrial plants
06008 -Construction and maintenance of power transmission and telecommunication lines
06009 -Construction of water ways and water reservoirs
06010 -Other construction activity n.e.c.

Real Estate and Renting Services

07001 -Purchase, sale and letting of leased buildings-(residential and non-residential)
07002 -Operating of real estate of self-owned buildings (residential and non-residential)
07003 -Developing and sub-dividing real estate into lots
07004 -Real estate activities on a fee or contract basis
07005 -Other real estate/renting services n.e.c

Renting of Machinery

08001 -Renting of land transport equipment
08002 -Renting of water transport equipment
08003 -Renting of air transport equipment
08004 -Renting of agricultural machinery and equipment
08005 -Renting of construction and civil engineering machinery
08006 -Renting of office machinery and equipment
08007 -Renting of other machinery and equipment n.e.c.
08008 -Renting of personal and household goods n.e.c.
08009 -Renting of other machinery n.e.c.

Wholesale and Retail Trade

09001 -Wholesale and retail sale of motor vehicles
09002 -Repair and maintenance of motor vehicles
09003 -Sale of motor parts and accessories- wholesale and retail
09004 -Retail sale of automotive fuel
09005 -General commission agents, commodity brokers and auctioneers
09006 -Wholesale of agricultural raw material
09007 -Wholesale of food & beverages and tobacco
09008 -Wholesale of household goods
09009 -Wholesale of metals and metal ores
09010 -Wholesale of household goods
09011 -Wholesale of construction material
09012 -Wholesale of hardware and sanitary fittings
09013 -Wholesale of cotton and jute
09014 -Wholesale of raw wool and raw silk
09015 -Wholesale of other textile fibers
09016 -Wholesale of industrial chemicals
09017 -Wholesale of fertilizers and pesticides
09018 -Wholesale of electronic parts & equipment
09019 -Wholesale of other machinery, equipment and supplies
09020 -Wholesale of waste, scrap & materials for re-cycling
09021 -Retail sale of food, beverages and tobacco in specialized stores
09022 -Retail sale of other goods in specialized stores
09023 -Retail sale in non-specialized stores
09024 -Retail sale of textiles, apparel, footwear, leather goods
09025 -Retail sale of other household appliances
09026 -Retail sale of hardware, paint and glass
09027 -Wholesale of other products n.e.c
09028 -Retail sale of other products n.e.c

Hotels, Restaurants and Hospitality Services

10001 -Hotels – Star rated
10002 -Hotels – Non-star rated
10003 -Motels, Inns and Dharmshalas
10004 -Guest houses and circuit houses
10005 -Dormitories and hostels at educational institutions
10006 -Short stay accommodations n.e.c.
10007 -Restaurants – with bars
10008 -Restaurants – without bars
10009 -Canteens
10010 -Independent caterers
10011 -Casinos and other games of chance
10012 -Other hospitality services n.e.c.

Transport and Logistics Services

11001 -Travel agencies and tour operators
11002 -Packers and movers
11003 -Passenger land transport
11004 -Air transport
11005 -Transport by urban/sub-urban railways
11006 -Inland water transport
11007 -Sea and coastal water transport
11008 -Freight transport by road
11009 -Freight transport by railways
11010 -Forwarding of freight
11011 -Receiving and acceptance of freight
11012 -Cargo handling
11013 -Storage and warehousing
11014 -Transport via pipelines (transport of gases, liquids, slurry and other commodities)
11015 -Other Transport & Logistics services n.e.c

Post and Telecommunication Services

12001 -Post and courier activities
12002 -Basic telecom services
12003 -Value added telecom services
12004 -Maintenance of telecom network
12005 -Activities of the cable operators
12006 -Other Post & Telecommunication services n.e.c

Financial Intermediation Services

13001 -Commercial banks, saving banks and discount houses
13002 -Specialised institutions granting credit
13003 -Financial leasing
13004 -Hire-purchase financing
13005 -Housing finance activities
13006 -Commercial loan activities
13007 -Credit cards
13008 -Mutual funds
13009 -Chit fund
13010 -Investment activities
13011 -Life insurance
13012 -Pension funding
13013 -Non-life insurance
13014 -Administration of financial markets
13015 -Stock brokers, sub-brokers and related activities
13016 -Financial advisers, mortgage advisers and brokers
13017 -Foreign exchange services
13018 -Other financial intermediation services n.e.c. (Option Trading in share market.)

Computer and Related Services

14001 -Software development
14002 -Other software consultancy
14003 -Data processing
14004 -Database activities and distribution of electronic content
14005 -Other IT enabled services
14006 -BPO services
14007 -Cyber café
14008 -Maintenance and repair of office, accounting and computing machinery
14009 -Computer training and educational institutes
14010 -Other computation related services n.e.c.

Research and Development

15001 -Natural sciences and engineering
15002 -Social sciences and humanities
15003 -Other Research & Development activities n.e.c.

Professions

16001 -Legal profession
16002 -Accounting, book-keeping and auditing profession
16003 -Tax consultancy
16004 -Architectural profession
16005 -Engineering and technical consultancy
16006 -Advertising
16007 -Fashion designing
16008 -Interior decoration
16009 -Photography
16010 -Auctioneers
16011 -Business brokerage
16012 -Market research and public opinion polling
16013 -Business and management consultancy activities
16014 -Labour recruitment and provision of personnel
16015 -Investigation and security services
16016 -Building-cleaning and industrial cleaning activities
16017 -Packaging activities
16018 -Secretarial activities
16019_1 -Medical Profession
16020 -Film Artist
16019 -Other professional services n.e.c.

Education Services

17001 -Primary education
17002 -Secondary/ senior secondary education
17003 -Technical and vocational secondary/ senior secondary education
17004 -Higher education
17005 -Education by correspondence
17006 -Coaching centres and tuitions
17007 -Other education services n.e.c.

Health Care Services

18001 -General hospitals
18002 -Speciality and super Speciality hospitals
18003 -Nursing homes
18004 -Diagnostic centres
18005 -Pathological laboratories
18006 -Independent blood banks
18007 -Medical transcription
18008 -Independent ambulance services
18009 -Medical suppliers, agencies and stores
18010 -Medical clinics
18011 -Dental practice
18012 -Ayurveda practice
18013 -Unani practice
18014 -Homeopathy practice
18015 -Nurses, physiotherapists or other para-medical practitioners
18016 -Veterinary hospitals and practice
18017 -Medical education
18018 -Medical research
18019 -Practice of other alternative medicine
18020 -Other healthcare services

Social and Community Work

19001 -Social work activities with accommodation (orphanages and old age homes)
19002 -Social work activities without accommodation (Creches)
19003 -Industry associations, chambers of commerce
19004 -Professional organisations
19005 -Trade unions
19006 -Religious organizations
19007 -Political organisations
19008 -Other membership organisations n.e.c. (rotary clubs, book clubs and philatelic clubs)
19009 -Other Social or community service n.e.c

Culture and Sport

20001 -Motion picture production
20002 -Film distribution
20003 -Film laboratories
20004 -Television channel productions
20005 -Television channels broadcast
20006 -Video production and distribution
20007 -Sound recording studios
20008 -Radio – recording and distribution
20009 -Stage production and related activities
20010 -Individual artists excluding authors
20011 -Literary activities
20012 -Other cultural activities n.e.c.
20013 -Circuses and race tracks
20014 -Video Parlours
20015 -News agency activities
20016 -Library and archives activities
20017 -Museum activities
20018 -Preservation of historical sites and buildings
20019 -Botanical and zoological gardens
20020 -Operation and maintenance of sports facilities
20021 -Activities of sports and game schools
20022 -Organisation and operation of indoor/outdoor sports and promotion and production of sporting events
20023_1 -Sports Management
20023 -Other sporting activities n.e.c.
20024 -Other recreational activities n.e.c.

Other Services

21001 -Hair dressing and other beauty treatment
21002 -Funeral and related activities
21003 -Marriage bureaus
21004 -Pet care services
21005 -Sauna and steam baths, massage salons etc.
21006 -Astrological and spiritualists’ activities
21007 -Private households as employers of domestic staff
21008_1 -Event Management
21008 -Other services n.e.c.

Extra Territorial Organisations And Bodies

22001 -Extra territorial organisations and bodies (IMF, World Bank,European Commission etc.)

n.e.c. full form is not elsewhere classified.


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