Income Tax Department has added 5 new business codes in Income Tax Return Form (ITR-3) from AY 2025-26. It is a great step which will bring proper reporting and transparency of income in ITRs; capturing emerging sectors and activities.
Here is the list :
| Nature of Business / Profession | |||
| Sector | Sub-Sector | Business Code | Description |
| Wholesale and Retail Tarde | Commission Agents – Kachcha Arahtia | 09029 | Agents working on commission basis having no ownership of Goods |
| Profession | Social Media Influencers | 16021 | Individuals earning from Social Media Activities |
| Other Services | Speculative Trading | 21009 | Intra-Day Trading OR Trades Settled Same Day (No Delivery) |
| Other Services | Futures and Options Trading | 21010 | Trading in Futures & Options |
| Other Services | Buying and Selling Shares | 21011 | Share Trading (Delivery Based) |
