Last reviewed: 2026-10-03. Machine-readable copy: priv/reference_data/purpose_codes.json.
Source and verification
- Authoritative list: Annex I to RBI A.P. (DIR Series) Circular No. 84, 29 Feb 2012 (“Compilation of R-Returns: Reporting under FETERS”), effective 1 Apr 2012. Read from an archived RBI copy (the rbidocs PDF is behind a CAPTCHA) — research/03 §5.
- Independently cross-checked on 2026-10-03 against Stripe’s published India purpose-code table (docs.stripe.com/india-exports), which reproduces the RBI wording. Both agree on every code below. VERIFIED.
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⚠ Do not use the older, withdrawn RBI list (rbi.org.in/upload/notification/pdfs/52220.pdf, watermarked “Withdrawn”). In that list P1009 covered architectural and engineering and P1019 was “other services”. Notes
research/01§5.1 andresearch/04§7.5 used that older list and are superseded by this file. Many 2026 fintech blogs mix up the two lists. - UNCERTAIN: RBI has not revised codes that mention SOFTEX (P0802, P0103) since SOFTEX was abolished on 1 Oct 2026.
Verified codes (exact RBI wording)
Group 08: Telecommunication, Computer & Information Services | Code | Description | |—|—| | P0801 | Hardware consultancy/implementation | | P0802 | Software consultancy/implementation (other than those covered in SOFTEX form) | | P0803 | Data base, data processing charges | | P0804 | Repair and maintenance of computer and software | | P0805 | News agency services | | P0806 | Other information services – Subscription to newspapers, periodicals, etc. | | P0807 | Off-site Software Exports | | P0808 | Telecommunication services including electronic mail services and voice mail services | | P0809 | Satellite services including space shuttle and rockets, etc. |
Group 09: Use of intellectual property | Code | Description | |—|—| | P0901 | Franchises services | | P0902 | Receipts for use, through licensing arrangements, of produced originals or prototypes (manuscripts, films), patents, copyrights, trademarks, industrial processes, franchises etc. |
Group 10: Other Business Services | Code | Description | |—|—| | P1002 | Trade related services – commission on exports/imports | | P1004 | Legal services | | P1005 | Accounting, auditing, book keeping services | | P1006 | Business and management consultancy and public relations services | | P1007 | Advertising, trade fair service | | P1008 | Research & Development services | | P1009 | Architectural services | | P1010 | Agricultural services | | P1013 | Environmental Services | | P1014 | Engineering Services | | P1015 | Tax consulting services | | P1016 | Market research and public opinion polling service | | P1017 | Publishing and printing services | | P1018 | Mining services | | P1019 | Commission agent services | | P1020 | Wholesale and retailing trade services | | P1022 | Other Technical Services including scientific/space services | | P1099 | Other services not included elsewhere |
Group 11: Personal, Cultural & Recreational | Code | Description | |—|—| | P1101 | Audio-visual and related services (motion picture and video tape production, distribution and projection) | | P1103 | Radio and television production, distribution and transmission services | | P1104 | Entertainment services | | P1107 | Educational services | | P1108 | Health Service | | P1109 | Other Personal, Cultural & Recreational services |
Codes that are WRONG for freelance export income (raise a flag)
- P1301: inward remittance from Indian non-residents towards family maintenance and savings
- P1302: personal gifts and donations
- P1401: compensation of employees. Use it only for genuine employment, e.g. an employer-of-record payroll, which is not an export of services.
Suggested mapping (product heuristic, not RBI guidance)
| Activity | Default | Alternatives / notes |
|---|---|---|
| Custom software, web or app development, IT consulting | P0802 | P0807 “Off-site software exports”. Wise and many PA-CBs default to P0807. Post-SOFTEX boundary unclear: use whichever code the bank or provider applies, and record it |
| Data processing, annotation, database work | P0803 | |
| IT support and maintenance | P0804 | |
| Management or strategy consulting, PR | P1006 | |
| Advertising or performance marketing | P1007 | |
| Market research | P1016 | |
| Engineering design (mechanical, civil, electrical) | P1014 | |
| Architecture | P1009 | |
| R&D | P1008 | |
| Legal / accounting / tax | P1004 / P1005 / P1015 | |
| Video, animation, audio production | P1101 | |
| Tutoring and courses | P1107 | |
| Writing, translation, graphic design, VA, other | P1099 | P1109 for cultural/creative personal services; Stripe does not support P1099 |
| Licensing content, stock, IP | P0902 | |
| Referral or commission income | P1019 |
The product records the actual purpose code on each FIRA/receipt. If it differs from the user’s expected code, it shows a warning rather than blocking the receipt.