06002 Business Code — What It Means & Who Uses It

The code 06002 stands for “Building of complete constructions or parts – civil contractors”. It sits in the building group. It tells the tax office what you build. This guide shows who should pick it. It also shows what to pick.

What is business code 06002?

The ITR master list holds 269 codes. Each names a type of trade. The code 06002 covers civil building work. That means buildings, and parts of buildings, put up by builders.

The first two digits set the group. 06 means construction. It holds 10 codes. The last three digits narrow the work. 06002 names the building work itself.

The rest of the group covers the other trades on site:

• 06001 — Site preparation works.
• 06003 — Building installation.
• 06004 — Building completion.
• 06010 — Other construction activity n.e.c.

Always check the code in the master code table posted with your ITR tool or Excel for the AY you file. The tax office changes some codes between AYs.

Which trades often use code 06002?

Most builders pick this code when they take the main structure work. Common cases are:

• Civil builders who build houses, shops and plants.
• Firms that build and hand over a building to the owner.
• Builders who pour and finish the structure of a building.
• Small builders who take on full building work under one deal.

Where to enter the code in your ITR

• Open the trade table in your ITR.
• Enter 06002 in the “Nature of business or profession code” column.
• Add a short note on the work you do in the next column.
• If you run more than one trade, give each one its own row and code.

Find the correct code for your trade

Use our free Income Tax Business & Profession Code Finder to search all 269 codes by a word for your trade. If you sit between two codes, pick the one that best names your main trade. Do not pick based on a one-off job.

Frequently Asked Questions

Is code 06002 the same in every AY?

No. The tax office changes the master list often. Always check the code against the ITR tool for the AY you are filing.

What happens if I select the wrong code?

A wrong code does not by itself void the return. But it can trigger a notice under section 143(1). It may slow down the work. In bad cases of repeat wrong codes, the officer may treat it as a wrong claim.

Can I have more than one code?

Yes. If you carry on more than one trade, give each one its own row and its own 5-digit code in the right schedule.

Do I need a separate code for GST?

GST uses a different code system (HSN for goods, SAC for services). Your income-tax code and your HSN or SAC codes are separate. Both can appear on your filings.