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RBI purpose codes for freelancers (P0802, P0807 and more)

When foreign money reaches your Indian bank, the bank records a purpose code that says why. For export earnings use a services code, such as P0802 for software. Personal codes like P1301 (family maintenance) don't count as export income.

Last updated 05 Oct 2026 · Not legal or tax advice

Common codes for freelancers

Your work Usual code Also seen
Software development P0802 P0807
IT consulting P0802 P0807
Data processing P0803
IT support and maintenance P0804
Management consulting P1006
Advertising and marketing P1007
Market research P1016
Engineering services P1014
Architecture P1009
Research and development P1008
Legal services P1004
Accounting and bookkeeping P1005
Tax consulting P1015
Audio and video production P1101
Teaching and tutoring P1107
Writing, translation, design and other services P1099 P1109
Licensing your work (royalties) P0902
Referral commissions P1019

Since SOFTEX was abolished on 1 October 2026, the line between some IT codes (P0802 and P0807, for example) is less clear. Record the code your bank or payment provider actually used.

All services export codes

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.
P0901 Franchises services
P0902 Receipts for use, through licensing arrangements, of produced originals or prototypes (such as manuscripts and films), patents, copyrights, trademarks, industrial processes, franchises etc.
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 like protection against insects & disease, increasing of harvest yields, forestry 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 like on–site processing services analysis of ores etc.
P1019 Commission agent services
P1020 Wholesale and retailing trade services.
P1022 Other Technical Services including scientific/space services.
P1099 Other services not included elsewhere
P1101 Audio-visual and related services like Motion picture and video tape production, distribution and projection services.
P1103 Radio and television production, distribution and transmission services
P1104 Entertainment services
P1105 Museums, library and archival services
P1106 Recreation and sporting activity services
P1107 Educational services (e.g. fees received for correspondence courses offered to non-resident by Indian institutions)
P1108 Health Service (Receipts on account of services provided by Indian hospitals, doctors, nurses, paramedical and similar services etc. rendered remotely or on-site)
P1109 Other Personal, Cultural & Recreational services

Codes that don't mean export income

If a payment for your work is recorded under one of these, ask your bank or provider to correct it, because the payment won't count as export earnings:

Code Description
P1301 Inward remittance from Indian non-residents towards family maintenance and savings
P1302 Personal gifts and donations
P1401 Compensation of employees

Source: RBI A.P. (DIR Series) Circular No. 84 dated 29 February 2012, Annex I (receipts).