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).