BP Codes · Category Research & Development
Income-tax business / profession codes under category Research & Development, sourced from the CBDT BP master. Browse the list below or open the category in the live BP finder to filter.
Showing 3 of 3 codes
| BP Code | Description | Action |
|---|---|---|
| 15001 | Natural sciences and engineering | |
| 15002 | Social sciences and humanities | |
| 15003 | Other Research & Development activities n.e.c. |
BP code Research & Development is the CBDT category for "Research & Development" 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.
3 codes fall under category Research & Development 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.
