BP Codes · Category Electricity, Gas & Water
Income-tax business / profession codes under category Electricity, Gas & Water, sourced from the CBDT BP master. Browse the list below or open the category in the live BP finder to filter.
Showing 4 of 4 codes
| BP Code | Description | Action |
|---|---|---|
| 05001 | Production, collection and distribution of electricity | |
| 05002 | Manufacture and distribution of gas | |
| 05003 | Collection, purification and distribution of water | |
| 05004 | Other essential commodity service n.e.c. |
BP code Electricity, Gas & Water is the CBDT category for "Electricity, Gas & Water" 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.
4 codes fall under category Electricity, Gas & Water 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.
