web_business.xlsx - Google Drive


1	BUSINESS / PROFESSION CODES FOR ITR FORMS
2	Sector	Sub-Sector		Code		Applicability
3	Sector	Sub-Sector		Code		44AD		44ADA		44AE		Others
4	AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY	Growing and manufacturing of tea		01001		√		X		X		√
5		Growing and manufacturing of coffee		01002		√		X		X		√
6		Growing and manufacturing of rubber		01003		√		X		X		√
7		Market gardening and horticulture specialties		01004		√		X		X		√
8		Raising of silk worms and production of silk		01005		√		X		X		√
9		Raising of bees and production of honey		01006		√		X		X		√
10		Raising of poultry and production of eggs		01007		√		X		X		√
11		Rearing of sheep and production of wool		01008		√		X		X		√
12		Rearing of animals and production of animal products		01009		√		X		X		√
13		Agricultural and animal husbandry services		01010		√		X		X		√
14		Soil conservation, soil testing and soil desalination services		01011		√		X		X		√
15		Hunting, trapping and game propagation services		01012		√		X		X		√
16		Growing of timber, plantation, operation of tree nurseries and conserving of forest		01013		√		X		X		√
17		Gathering of tendu leaves		01014		√		X		X		√
18		Gathering of other wild growing materials		01015		√		X		X		√
19		Forestry service activities, timber cruising, afforestation and reforestation		01016		√		X		X		√
20		Logging service activities, transport of logs within the forest		01017		√		X		X		√
21		Other agriculture, animal husbandry or forestry activity n.e.c		01018		√		X		X		√
22	FISH FARMING	Fishing on commercial basis in inland waters		02001		√		X		X		√
23		Fishing on commercial basis in ocean and coastal areas		02002		√		X		X		√
24		Fish farming		02003		√		X		X		√
25		Gathering of marine materials such as natural pearls, sponges, coral etc.		02004		√		X		X		√
26		Services related to marine and fresh water fisheries, fish hatcheries and fish farms		02005		√		X		X		√
27		Other Fish farming activity n.e.c		02006		√		X		X		√
28	MINING AND QUARRYING	Mining and agglomeration of hard coal		03001		√		X		X		√
29		Mining and agglomeration of lignite		03002		√		X		X		√
30		Extraction and agglomeration of peat		03003		√		X		X		√
31		Extraction of crude petroleum and natural gas		03004		√		X		X		√
32		Service activities incidental to oil and gasextraction excluding surveying		03005		√		X		X		√
33		Mining of uranium and thorium ores		03006		√		X		X		√
34		Mining of iron ores		03007		√		X		X		√
35		Mining of non-ferrous metal ores, except uranium and thorium ores		03008		√		X		X		√
36		Mining of gemstones		03009		√		X		X		√
37		Mining of chemical and fertilizer minerals		03010		√		X		X		√
38		Mining of quarrying of abrasive materials		03011		√		X		X		√
39		Mining of mica, graphite and asbestos		03012		√		X		X		√
40		Quarrying of stones (marble/granite/dolomite), sand and clay		03013		√		X		X		√
41		Other mining and quarrying		03014		√		X		X		√
42		Mining and production of salt		03015		√		X		X		√
43		Other mining and quarrying n.e.c		03016		√		X		X		√
44	MANUFACTURIN G	Production, processing and preservation of meat and meat products		04001		√		X		X		√
45	MANUFACTURIN G	Production, processing and preservation of fish and fish products		04002		√		X		X		√
46		Manufacture of vegetable oil, animal oil and fats		04003		√		X		X		√
47		Processing of fruits, vegetables and edible nuts		04004		√		X		X		√
48		Manufacture of dairy products		04005		√		X		X		√
49		Manufacture of sugar		04006		√		X		X		√
50		Manufacture of cocoa, chocolates and sugar confectionery		04007		√		X		X		√
51		Flour milling		04008		√		X		X		√
52		Rice milling		04009		√		X		X		√
53		Dal milling		04010		√		X		X		√
54		Manufacture of other grain mill products		04011		√		X		X		√
55		Manufacture of bakery products		04012		√		X		X		√
56		Manufacture of starch products		04013		√		X		X		√
57		Manufacture of animal feeds		04014		√		X		X		√
58		Manufacture of other food products		04015		√		X		X		√
59		Manufacturing of wines		04016		√		X		X		√
60		Manufacture of beer		04017		√		X		X		√
61		Manufacture of malt liquors		04018		√		X		X		√
62		Distilling and blending of spirits, production of ethyl alcohol		04019		√		X		X		√
63		Manufacture of mineral water		04020		√		X		X		√
64		Manufacture of soft drinks		04021		√		X		X		√
65		Manufacture of other non-alcoholic beverages		04022		√		X		X		√
66		Manufacture of tobacco products		04023		√		X		X		√
67		Manufacture of textiles (other than by handloom)		04024		√		X		X		√
68		Manufacture of textiles using handlooms (khadi)		04025		√		X		X		√
69		Manufacture of carpet, rugs, blankets, shawls etc. (other than by hand)		04026		√		X		X		√
70		Manufacture of carpet, rugs, blankets, shawls etc. by hand		04027		√		X		X		√
71		Manufacture of wearing apparel		04028		√		X		X		√
72		Tanning and dressing of leather		04029		√		X		X		√
73		Manufacture of luggage, handbags and the like saddler and harness		04030		√		X		X		√
74		Manufacture of footwear		04031		√		X		X		√
75		Manufacture of wood and wood products, cork, straw and plaiting material		04032		√		X		X		√
76		Manufacture of paper and paper products		04033		√		X		X		√
77		Publishing, printing and reproduction of recorded media		04034		√		X		X		√
78		Manufacture of coke oven products		04035		√		X		X		√
79		Manufacture of refined petroleum products		04036		√		X		X		√
80		Processing of nuclear fuel		04037		√		X		X		√
81		Manufacture of fertilizers and nitrogen compounds		04038		√		X		X		√
82		Manufacture of plastics in primary forms and of synthetic rubber		04039		√		X		X		√
83		Manufacture of paints, varnishes and similar coatings		04040		√		X		X		√
84		Manufacture of pharmaceuticals, medicinal chemicals and botanical products		04041		√		X		X		√
85		Manufacture of soap and detergents		04042		√		X		X		√
86		Manufacture of other chemical products		04043		√		X		X		√
87		Manufacture of man-made fibers		04044		√		X		X		√
88		Manufacture of rubber products		04045		√		X		X		√
89		Manufacture of plastic products		04046		√		X		X		√
90		Manufacture of glass and glass products		04047		√		X		X		√
91		Manufacture of cement, lime and plaster		04048		√		X		X		√
92		Manufacture of articles of concrete, cement and plaster		04049		√		X		X		√
93		Manufacture of Bricks		04050		√		X		X		√
94		Manufacture of other clay and ceramic products		04051		√		X		X		√
95		Manufacture of other non-metallic mineral products		04052		√		X		X		√
96		Manufacture of pig iron, sponge iron, Direct Reduced Iron etc.		04053		√		X		X		√
97		Manufacture of Ferro alloys		04054		√		X		X		√
98		Manufacture of Ingots, billets, blooms and slabs etc.		04055		√		X		X		√
99		Manufacture of steel products		04056		√		X		X		√
100		Manufacture of basic precious and non-ferrous metals		04057		√		X		X		√
101		Manufacture of non-metallic mineral products		04058		√		X		X		√
102		Casting of metals		04059		√		X		X		√
103		Manufacture of fabricated metal products		04060		√		X		X		√
104		Manufacture of engines and turbines		04061		√		X		X		√
105		Manufacture of pumps and compressors		04062		√		X		X		√
106		Manufacture of bearings and gears		04063		√		X		X		√
107		Manufacture of ovens and furnaces		04064		√		X		X		√
108		Manufacture of lifting and handling equipment		04065		√		X		X		√
109		Manufacture of other general purpose machinery		04066		√		X		X		√
110		Manufacture of agricultural and forestry machinery		04067		√		X		X		√
111		Manufacture of Machine Tools		04068		√		X		X		√
112		Manufacture of machinery for metallurgy		04069		√		X		X		√
113		Manufacture of machinery for mining, quarrying and constructions		04070		√		X		X		√
114		Manufacture of machinery for processing of food and beverages		04071		√		X		X		√
115		Manufacture of machinery for leather and textile		04072		√		X		X		√
116		Manufacture of weapons and ammunition		04073		√		X		X		√
117		Manufacture of other special purpose machinery		04074		√		X		X		√
118		Manufacture of domestic appliances		04075		√		X		X		√
119		Manufacture of office, accounting and computing machinery		04076		√		X		X		√
120		Manufacture of electrical machinery and apparatus		04077		√		X		X		√
121		Manufacture of Radio, Television, communication equipment and apparatus		04078		√		X		X		√
122		Manufacture of medical and surgical equipment		04079		√		X		X		√
123		Manufacture of industrial process control equipment		04080		√		X		X		√
124		Manufacture of instruments and appliances for measurements and navigation		04081		√		X		X		√
125		Manufacture of optical instruments		04082		√		X		X		√
126		Manufacture of watches and clocks		04083		√		X		X		√
127		Manufacture of motor vehicles		04084		√		X		X		√
128		Manufacture of body of motor vehicles		04085		√		X		X		√
129		Manufacture of parts & accessories of motor vehicles & engines		04086		√		X		X		√
130		Building & repair of ships and boats		04087		√		X		X		√
131		Manufacture of railway locomotive and rolling stocks		04088		√		X		X		√
132		Manufacture of aircraft and spacecraft		04089		√		X		X		√
133		Manufacture of bicycles		04090		√		X		X		√
134		Manufacture of other transport equipment		04091		√		X		X		√
135		Manufacture of furniture		04092		√		X		X		√
136		Manufacture of jewellery		04093		√		X		X		√
137		Manufacture of sports goods		04094		√		X		X		√
138		Manufacture of musical instruments		04095		√		X		X		√
139		Manufacture of games and toys		04096		√		X		X		√
140		Other manufacturing n.e.c.		04097		√		X		X		√
141		Recycling of metal waste and scrap		04098		√		X		X		√
142		Recycling of non- metal waste and scrap		04099		√		X		X		√
143	ELECTRICITY, GAS AND WATER	Production, collection and distribution of electricity		05001		√		X		X		√
144		Manufacture and distribution of gas		05002		√		X		X		√
145		Collection, purification and distribution of water		05003		√		X		X		√
146		Other essential commodity service n.e.c		05004		√		X		X		√
147	CONSTRUCTION	Site preparation works		06001		√		X		X		√
148		Building of complete constructions or parts- civil contractors		06002		√		X		X		√
149		Building installation		06003		√		X		X		√
150		Building completion		06004		√		X		X		√
151		Construction and maintenance of roads, rails, bridges, tunnels, ports, harbour, runways etc.		06005		√		X		X		√
152		Construction and maintenance of power plants		06006		√		X		X		√
153		Construction and maintenance of industrial plants		06007		√		X		X		√
154		Construction and maintenance of power transmission and telecommunication lines		06008		√		X		X		√
155		Construction of water ways and water reservoirs		06009		√		X		X		√
156		Other construction activity n.e.c.		06010		√		X		X		√
157	REAL ESTATE AND RENTING SERVICES	Purchase, sale and letting of leased buildings (residential and non-residential)		07001		√		X		X		√
158		Operating of real estate of self-owned buildings (residential and non-residential)		07002		√		X		X		√
159		Developing and sub-dividing real estate into lots		07003		√		X		X		√
160		Real estate activities on a fee or contract basis		07004		√		X		X		√
161		Other real estate/renting services n.e.c		07005		√		X		X		√
162	RENTING OF MACHINERY	Renting of land transport equipment		08001		√		X		√		√
163		Renting of water transport equipment		08002		√		X		X		√
164		Renting of air transport equipment		08003		√		X		X		√
165		Renting of agricultural machinery and equipment		08004		√		X		X		√
166		Renting of construction and civil engineering machinery		08005		√		X		X		√
167		Renting of office machinery and equipment		08006		√		X		X		√
168		Renting of other machinery and equipment n.e.c.		08007		√		X		X		√
169		Renting of personal and household goods n.e.c.		08008		√		X		X		√
170		Renting of other machinery n.e.c.		08009		√		X		X		√
171	WHOLESALE AND RETAIL TRADE	Wholesale and retail sale of motor vehicles		09001		√		X		X		√
172		Repair and maintenance of motor vehicles		09002		√		X		X		√
173		Sale of motor parts and accessories- wholesale and retail		09003		√		X		X		√
174		Retail sale of automotive fuel		09004		√		X		X		√
175		General commission agents, commodity brokers and auctioneers		09005		X		X		X		√
176		Wholesale of agricultural raw material		09006		√		X		X		√
177		Wholesale of food & beverages and tobacco		09007		√		X		X		√
178		Wholesale of household goods		09008		√		X		X		√
179		Wholesale of metals and metal ores		09009		√		X		X		√
180		Wholesale of household goods		09010		√		X		X		√
181		Wholesale of construction material		09011		√		X		X		√
182		Wholesale of hardware and sanitary fittings		09012		√		X		X		√
183		Wholesale of cotton and jute		09013		√		X		X		√
184		Wholesale of raw wool and raw silk		09014		√		X		X		√
185		Wholesale of other textile fibres		09015		√		X		X		√
186		Wholesale of industrial chemicals		09016		√		X		X		√
187		Wholesale of fertilizers and pesticides		09017		√		X		X		√
188		Wholesale of electronic parts & equipment		09018		√		X		X		√
189		Wholesale of other machinery, equipment and supplies		09019		√		X		X		√
190		Wholesale of waste, scrap & materials for re-cycling		09020		√		X		X		√
191		Retail sale of food, beverages and tobacco in specialized stores		09021		√		X		X		√
192		Retail sale of other goods in specialized stores		09022		√		X		X		√
193		Retail sale in non-specialized stores		09023		√		X		X		√
194		Retail sale of textiles, apparel, footwear, leather goods		09024		√		X		X		√
195		Retail sale of other household appliances		09025		√		X		X		√
196		Retail sale of hardware, paint and glass		09026		√		X		X		√
197		Wholesale of other products n.e.c		09027		√		X		X		√
198		Retail sale of other products n.e.c		09028		√		X		X		√
199	HOTELS, RESTAURANTS AND HOSPITALITY SERVICES	Hotels – Star rated		10001		√		X		X		√
200		Hotels – Non-star rated		10002		√		X		X		√
201		Motels, Inns and Dharmshalas		10003		√		X		X		√
202		Guest houses and circuit houses		10004		√		X		X		√
203		Dormitories and hostels at educational institutions		10005		√		X		X		√
204		Short stay accommodations n.e.c.		10006		√		X		X		√
205		Restaurants – with bars		10007		√		X		X		√
206		Restaurants – without bars		10008		√		X		X		√
207		Canteens		10009		√		X		X		√
208		Independent caterers		10010		√		X		X		√
209		Casinos and other games of chance		10011		√		X		X		√
210		Other hospitality services n.e.c.		10012		√		X		X		√
211	TRANSPORT & LOGISTICS SERVICES	Travel agencies and tour operators		11001		√		X		X		√
212		Packers and movers		11002		√		X		√		√
213		Passenger land transport		11003		√		X		X		√
214		Air transport		11004		√		X		X		√
215		Transport by urban/sub-urban railways		11005		√		X		X		√
216		Inland water transport		11006		√		X		X		√
217		Sea and coastal water transport		11007		√		X		X		√
218		Freight transport by road		11008		√		X		√		√
219		Freight transport by railways		11009		√		X		X		√
220		Forwarding of freight		11010		√		X		√		√
221		Receiving and acceptance of freight		11011		√		X		√		√
222		Cargo handling		11012		√		X		√		√
223		Storage and warehousing		11013		√		X		X		√
224		Transport via pipelines (transport of gases, liquids, slurry and other commodities)		11014		√		X		X		√
225		Other Transport & Logistics services n.e.c		11015		√		X		√		√
226	POST AND TELECOMMUNI CATI ON SERVICES	Post and courier activities		12001		√		X		X		√
227		Basic telecom services		12002		√		X		X		√
228		Value added telecom services		12003		√		X		X		√
229		Maintenance of telecom network		12004		√		X		X		√
230		Activities of the cable operators		12005		√		X		X		√
231		Other Post & Telecommunication services n.e.c		12006		√		X		X		√
232	FINANCIAL INTERMEDIATIO N SERVICES	Commercial banks, saving banks and discount houses		13001		√		X		X		√
233		Specialised institutions granting credit		13002		√		X		X		√
234		Financial leasing		13003		√		X		X		√
235		Hire-purchase financing		13004		√		X		X		√
236		Housing finance activities		13005		√		X		X		√
237		Commercial loan activities		13006		√		X		X		√
238		Credit cards		13007		√		X		X		√
239		Mutual funds		13008		√		X		X		√
240		Chit fund		13009		√		X		X		√
241		Investment activities		13010		√		X		X		√
242		Life insurance		13011		√		X		X		√
243		Pension funding		13012		√		X		X		√
244		Non-life insurance		13013		√		X		X		√
245		Administration of financial markets		13014		√		X		X		√
246		Stock brokers, sub-brokers and related activities		13015		√		X		X		√
247		Financial advisers, mortgage advisers and brokers		13016		√		X		X		√
248		Foreign exchange services		13017		√		X		X		√
249		Other financial intermediation services n.e.c.		13018		√		X		X		√
250	COMPUTER AND RELATED SERVICES	Software development		14001		X		√		X		√
251		Other software consultancy		14002		X		√		X		√
252		Data processing		14003		X		√		X		√
253		Database activities and distribution of electronic content		14004		X		√		X		√
254		Other IT enabled services		14005		X		√		X		√
255		BPO services		14006		X		√		X		√
256		Cyber cafe		14007		√		X		X		√
257		Maintenance and repair of office, accounting and computing machinery		14008		X		√		X		√
258		Computer training and educational institutes		14009		√		X		X		√
259		Other computation related services n.e.c.		14010		√		X		X		√
260	RESEARCH AND DEVELOPMENT	Natural sciences and engineering		15001		√		X		X		√
261		Social sciences and humanities		15002		√		X		X		√
262		Other Research & Development activities n.e.c.		15003		√		X		X		√
263	PROFESSIONS	Legal profession		16001		X		√		X		√
264		Accounting, book-keeping and auditing profession		16002		X		√		X		√
265		Tax consultancy		16003		X		√		X		√
266		Architectural profession		16004		X		√		X		√
267		Engineering and technical consultancy		16005		X		√		X		√
268		Advertising		16006		√		X		X		√
269		Fashion designing		16007		X		√		X		√
270		Interior decoration		16008		X		√		X		√
271		Photography		16009		X		√		X		√
272		Auctioneers		16010		√		X		X		√
273		Business brokerage		16011		X		X		X		√
274		Market research and public opinion polling		16012		√		X		X		√
275		Business and management consultancy activities		16013		X		√		X		√
276		Labour recruitment and provision of personnel		16014		√		X		X		√
277		Investigation and security services		16015		√		X		X		√
278		Building-cleaning and industrial cleaning activities		16016		√		X		X		√
279		Packaging activities		16017		√		X		X		√
280		Secretarial activities		16018		X		√		X		√
281		Film Artist (applicable from AY 20-21)		16020		X		√		X		√
282		Medical Profession (applicable from AY 20-21)		16019_1		X		√		X		√
283		Other professional services n.e.c.		16019		√		X		X		√
284	EDUCATION SERVICES	Primary education		17001		√		X		X		√
285		Secondary/ senior secondary education		17002		√		X		X		√
286		Technical and vocational secondary/ senior secondary education		17003		√		X		X		√
287		Higher education		17004		√		X		X		√
288		Education by correspondence		17005		√		X		X		√
289		Coaching centres and tuitions		17006		√		X		X		√
290		Other education services n.e.c.		17007		√		X		X		√
291	HEALTH CARE SERVICES	General hospitals		18001		X		√		X		√
292		Speciality and super speciality hospitals		18002		X		√		X		√
293		Nursing homes		18003		X		√		X		√
294		Diagnostic centres		18004		X		√		X		√
295		Pathological laboratories		18005		X		√		X		√
296		Independent blood banks		18006		√		X		X		√
297		Medical transcription		18007		√		X		X		√
298		Independent ambulance services		18008		√		X		X		√
299		Medical suppliers, agencies and stores		18009		√		X		X		√
300		Medical clinics		18010		X		√		X		√
301		Dental practice		18011		X		√		X		√
302		Ayurveda practice		18012		X		√		X		√
303		Unani practice		18013		X		√		X		√
304		Homeopathy practice		18014		X		√		X		√
305		Nurses, physiotherapists or other para-medical practitioners		18015		X		√		X		√
306		Veterinary hospitals and practice		18016		X		√		X		√
307		Medical education		18017		X		√		X		√
308		Medical research		18018		X		√		X		√
309		Practice of alternative medicine		18019		X		√		X		√
310		Other healthcare services		18020		X		√		X		√
311	SOCIAL AND COMMUNITY WORK	Social work activities with accommodation (orphanages and old age homes)		19001		√		X		X		√
312		Social work activities without accommodation (Creches)		19002		√		X		X		√
313		Industry associations, chambers of commerce		19003		√		X		X		√
314		Professional organisations		19004		√		X		X		√
315		Trade unions		19005		√		X		X		√
316		Religious organizations		19006		√		X		X		√
317		Political organisations		19007		√		X		X		√
318		Other membership organisations n.e.c. (rotary clubs, book clubs and philatelic clubs)		19008		√		X		X		√
319			Other Social or community service n.e.c		19009		√		X		X		√
320	CULTURE AND SPORT		Motion picture production		20001		√		X		X		√
321			Film distribution		20002		√		X		X		√
322			Film laboratories		20003		√		X		X		√
323			Television channel productions		20004		√		X		X		√
324			Television channels broadcast		20005		√		X		X		√
325			Video production and distribution		20006		√		X		X		√
326			Sound recording studios		20007		√		X		X		√
327			Radio - recording and distribution		20008		√		X		X		√
328			Stage production and related activities		20009		√		X		X		√
329			Individual artists excluding authors		20010		X		√		X		√
330			Literary activities		20011		X		√		X		√
331			Other cultural activities n.e.c.		20012		X		√		X		√
332			Circuses and race tracks		20013		√		X		X		√
333			Video Parlours		20014		√		X		X		√
334			News agency activities		20015		√		X		X		√
335			Library and archives activities		20016		√		X		X		√
336			Museum activities		20017		√		X		X		√
337			Preservation of historical sites and buildings		20018		√		X		X		√
338			Botanical and zoological gardens		20019		√		X		X		√
339			Operation and maintenance of sports facilities		20020		√		X		X		√
340			Activities of sports and game schools		20021		√		X		X		√
341			Organisation and operation of indoor/outdoor sports and promotion and production of sporting events		20022		√		X		X		√
342			Other sporting activities n.e.c.		20023		√		X		X		√
343			Sports Management (applicable from AY 20-21)		20023_1		√		X		X		√
344			Other recreational activities n.e.c.		20024		√		X		X		√
345	OTHER SERVICES		Hair dressing and other beauty treatment		21001		√		X		X		√
346			Funeral and related activities		21002		√		X		X		√
347			Marriage bureaus		21003		√		X		X		√
348			Pet care services		21004		√		X		X		√
349			Sauna and steam baths, massage salons etc.		21005		√		X		X		√
350			Astrological and spiritualists’ activities		21006		√		X		X		√
351			Private households as employers of domestic staff		21007		√		X		X		√
352			Event Management (applicable from AY 20-21)		21008_1		√		X		X		√
353			Other services n.e.c.		21008		√		X		X		√
354	EXTRA TERRITORIAL ORGANISATIONS AND BODIES		Extra territorial organisations and bodies (IMF, World Bank, European Commission etc.)		22001		√		X		X		√
355	ACTIVITIES OF COOPERATIVE SOCIETY		Banking/Credit Facilities to its members		23001		X		X		X		√
356			Cottage Industry		23002		X		X		X		√
357			Marketing of Agricultural produce grown by its members		23003		X		X		X		√
358			Purchase of Agricultural Implements, seeds, livestock or other articles intended for agriculture for the purpose of supplying to its members.		23004		X		X		X		√
359	*n.e.c. – not elsewhere classified		Processing, without the aid of power, of the agricultural Produce of its members.		23005		X		X		X		√
360			Collective disposal of Labour of its members		23006		X		X		X		√
361			Fishing or allied activities for the purpose of supplying to its members.		23007		X		X		X		√
362			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		X		X		X		√
363			Consumer Cooperative Society Other than specified in 80P(2a) or 80P(2b)		23009		X		X		X		√
364			Other Cooperative Society engaged in activities Other than specified in 80P(2a) or 80P(2b)		23010		X		X		X		√
365			Interest/Dividend from Investment in other co-operative society		23011		X		X		X		√
366			Income from Letting of godowns / warehouses for storage, processing / facilitating the marketing of commodities		23012		X		X		X		√
367			Other co-operative society u/s 80P(2)(f) deriving income from Interest on securities / House property		23013		X		X		X		√
368			Federal milk co-operative society		23014		X		X		X		√