BP Codes · Category Co-operative Society Activities
Income-tax business / profession codes under category Co-operative Society Activities, sourced from the CBDT BP master. Browse the list below or open the category in the live BP finder to filter.
Showing 14 of 14 codes
| BP Code | Description | Action |
|---|---|---|
| 23001 | Banking/Credit Facilities to its members | |
| 23002 | Cottage Industry | |
| 23003 | Marketing of agricultural produce grown by its members | |
| 23004 | Purchase of agricultural implements, seeds, livestock or other articles intended for agriculture for supplying to members | |
| 23005 | Processing, without aid of power, of agricultural produce of members | |
| 23006 | Collective disposal of labour of members | |
| 23007 | Fishing or allied activities for supplying to members | |
| 23008 | Primary cooperative society engaged in supplying milk, oilseeds, fruits or vegetables raised/grown by members to specified federal cooperative society/Government/local authority etc. | |
| 23009 | Consumer Cooperative Society other than specified in 80P(2a) or 80P(2b) | |
| 23010 | Other Cooperative Society engaged in activities other than specified in 80P(2a) or 80P(2b) | |
| 23011 | Interest/Dividend from investment in other co-operative society | |
| 23012 | Income from letting of godowns/warehouses for storage, processing/facilitating marketing of commodities | |
| 23013 | Others | |
| 23014 | Federal milk co-operative society |
BP code Co-operative Society Activities is the CBDT category for "Co-operative Society Activities" under the nature-of-business classification used in ITR-3 / ITR-4. Every business or professional under this category must declare the matching 5-digit code on the ITR schedule.
14 codes fall under category Co-operative Society Activities per the latest CBDT BP master. The full list is available at the FinTax24 BP Code Finder.
BP codes go in Schedule BP of ITR-3 / ITR-4 (Nature of Business) plus Schedule ITR-1 in case of presumptive taxation under Section 44AD.
Yes. Most businesses operate in 2-3 categories. Each gets a row in Schedule BP with code, description and relative revenue %.
Data source: CBDT BP master (incometax.gov.in). Last reviewed: 2026-09-05.
