Urgent

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 January 2013 Dear Sir,
While filing ITR4S for an assessee who is engaged in dairy farming, I should fill trade code -202 of retailors or I should fill code of manufaturer.

Please advise me.

CS, Deepak Pratap Singh

CS, Deepak Pratap Singh (Expert)
Follow

14 January 2013 Dear Friend,if you are only trading in milk then you have to fill trade code-202 of retailors.

Querist : Anonymous

Querist : Anonymous (Querist)

14 January 2013 Actually, assessee is procuring milk form his own live stock, then he would be consider as trader or manufacturer?

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
Follow

02 August 2025 If the assessee is **procuring milk from his own livestock** (meaning he is producing the milk himself), then he is considered a **manufacturer** rather than a retailer/trader.

### Explanation:

* **Trader/Retailer**: Buys milk from others and sells it.
* **Manufacturer**: Produces milk from his own livestock (own production).

Therefore, when filing ITR-4S:

* Use the **trade code for manufacturer** (which generally corresponds to manufacturing activities like dairy farming).
* Do **not** use trade code 202 (retailers) in this case.

---

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

SARAVANAN PALANISAMY

GST Karimnagar state

Darshan

Krishnamohan Gangaraju

CA Bijo scaria

Subscribe Now

Urgent

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA