BP Codes · Category Construction
Income-tax business / profession codes under category Construction, sourced from the CBDT BP master. Browse the list below or open the category in the live BP finder to filter.
Showing 10 of 10 codes
| BP Code | Description | Action |
|---|---|---|
| 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, harbours, 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 waterways and water reservoirs | |
| 06010 | Other construction activity n.e.c. |
BP code Construction is the CBDT category for "Construction" 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.
10 codes fall under category Construction 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.
