Sheet1

Gr. No.

Purpose
Code

Purpose Group Name

0 Capital Account

P0017

P0019

P0028

P0029
P0099

Foreign Direct Investment

P0003

P0004
P0005

P0006

P0007

P0008
Foreign Portfolio Investment

P0001
Page 1

Sheet1

P0002
P0009
P0010
External Commercial Borrowings

P0011

P0012

Short term credits

P0013

Banking Capital

P0014

P0015
P0016

Financial Derivatives and Others

P0020

P0021
P0022

External Assistance

P0024
P0025

Page 2

Sheet1

1 Exports (of Goods)

P0101

P0102

P0103

P0104

P0105

P0107

P0108
P0109
2 Transport

P0201
P0202
P0205
P0207

P0208
P0211

Page 3

Sheet1

P0214

P0215
P0216
P0217
P0218
P0219
P0220
P0221
P0222

P0223
P0224
P0225
P0226

3 Travel

P0301
P0302

P0304

P0305
Page 4

Sheet1

P0306

P0308

5 Construction Services

P0501

P0502

6 Insurance and Pension Services

P0601
P0602
P0603
P0605
P0607

P0608
P0609
P0610

P0611
P0612

7 Financial Services

P0701
P0702

Page 5

Sheet1

P0703
8 Telecommunication, Computer & Information Services

P0801
P0802
P0803
P0804
P0805
P0806
P0807

P0808

9 Charges for the use of intellectual property n.i.e

P0809
P0901

P0902
10 Other Business Services

P1002

P1003
P1004

P1005
P1006
P1007
Page 6

Sheet1

P1008
P1009
P1010
P1011
P1013
P1014
P1015
P1016
P1017
P1018
P1019
P1020

P1021

P1022
P1099

11 Personal, Cultural & Recreational services

P1101

P1103
P1104
P1105
P1106

P1107

P1108
Page 7

Sheet1

P1109

12 Govt, not included elsewhere (G.n.i.e.)

P1201

P1203

13 Secondary Income

P1301
P1302
P1303

P1304
P1306
P1307
P1401

14 Primary Income

P1403

P1405

P1408

P1409

P1410

Page 8

Sheet1

P1411

P1412
P1499
P1501

15 Others

P1502

P1503

P1505

16 Maintenance and repair services n.i.e

P1601

P1602

Page 9

Sheet1

Description
Receipts on account of Sale of non-produced nonfinancial assets (Sale of intangible assets like patents,
copyrights, trademarks etc., land acquired by
government, use of natural resources) -Government

Receipts on account of Sale of non-produced nonfinancial assets (Sale of intangible assets like
patents, copyrights, trademarks etc., use of natural
resources)
- Non-Government
Capital transfer
receipts (Guarantee payments,
Investment Grant given by the
government/international organisation, exceptionally
large Non-life insurance claims including claims arising
out of natural calamity) - Government
Capital transfer receipts (Guarantee payments,
Investment Grant given by the Non-government,
exceptionally large Non-life insurance claims including
claims arising out of natural calamity) Non-Government
Other capital receipts not included elsewhere
Repatriation of Indian Direct investment abroad (by
branches & wholly owned subsidiaries and associates)
in equity shares
Repatriation Indian Direct investment abroad (by
branches & wholly owned subsidiaries and associates)
in debt instruments
Repatriation of Indian investment abroad in real estate
Foreign Direct Investment made by overseas Investors
in India in equity shares
Foreign Direct Investment made by overseas Investors
in India in debt instruments.
Foreign Direct Investment made by overseas Investors
in India in real estate
Repatriation of Indian Portfolio investment abroad in
equity capital (shares)
Page 10

Sheet1

Repatriation of Indian Portfolio investment abroad in

debt instruments.
Foreign Portfolio Investment made by overseas
Investors in India in equity shares
Foreign Portfolio Investment made by overseas
Investors in India in debt Instruments.
Repayment of loans extended to Non-Residents
Long & medium term loans, with original maturity of
above one year, from Non-Residents to India (External
Commercial Borrowings)
Short term loans with original maturity upto one year
from Non-Residents to India (Short-term Trade Credit)
Receipts o/a Non-Resident deposits (FCNR(B)/NR(E)RA,
etc.) {ADs should report these even if funds are not
"swapped" into Rupees}
Loans & overdrafts taken by ADs on their own account.
(Any amount of loan credited to the NOSTRO account
which may not be swapped into Rupees should also be
reported)
Purchase of a foreign currency against another currency.
Receipts on account of margin payments, premium
payment and settlement amount etc. under Financial
derivative transactions
Receipts on account of sale of share under Employee
stock option
Receipts on account of other investment in ADRs/GDRs
External Assistance received by India e.g. Multilateral
and bilateral loans received by Govt, of India under
agreements with other govt. / international institutions.
Repayments received on account of External Assistance
extended by India

Page 11

Sheet1

Value of export bills negotiated / purchased/discounted

etc. (covered under GR/PP/SOFTEX/EC copy of shipping
bills etc.) -Other than Nepal and Bhutan
Realisation of export bills (in respect of goods) sent on
collection (full invoice value) - Other than Nepal and
Bhutan
Advance receipts against export contracts, which will be
covered later by GR/PP/SOFTEX/SDF - other than Nepal
and Bhutan

Receipts against export of goods not covered by

the GR /PP /SOFTEX /EC copy of shipping bill etc.
(under Intermediary/transit trade, i.e., third country
export passing through India

Export bills (in respect of goods) sent on collection other than Nepal and Bhutan
Realisation of NPD export bills (full value of bill to be
reported) -other than Nepal and Bhutan
Goods sold under merchanting / Receipt against export
leg of merchanting trade*
Export realisation on account of exports to Nepal and
Bhutan, if any
Receipts of surplus freight/passenger fare by Indian
shipping companies operating abroad
Receipts on account of operating expenses of Foreign
shipping companies operating in India
Receipts on account of operational leasing (with crew) Shipping companies
Receipts of surplus freight/passenger fare by Indian
Airlines companies operating abroad.
Receipt on account of operating expenses of Foreign
Airlines companies operating in India
Receipt on account of operational leasing (with crew) Airlines companies

Page 12

Sheet1

Receipts on account of other transportation services

(stevedoring, demurrage, port handling charges etc).
(Shipping Companies)
Receipts on account of other transportation services
(stevedoring, demurrage, port handling charges etc).
(Airlines companies)
Receipts of freight fare -Shipping companies operating
abroad
Receipts of passenger fare by Indian Shipping
companies operating abroad
Other receipts by Shipping companies
Receipts of freight fare by Indian Airlines companies
operating abroad
Receipts of passenger fare -Airlines
Other
receipts
by Airlines
companies
Receipts
on account
of freights
under other modes of
transport (Internal Waterways, Roadways, Railways,
Pipeline transports and Others)
Receipts on account of passenger fare under other
modes of transport (Internal Waterways, Roadways,
Railways, Pipeline transports and Others)
Postal & Courier services by Air
Postal & Courier services by Sea
Postal & Courier services by others
Purchases towards travel (Includes purchases of foreign
TCs, currency notes etc over the counter, by hotels,
Emporiums, institutions etc. as well as amount received
by TT/SWIFT transfers or debit to Non-Resident
account).
Business Travel
Travel for medical treatment including TCs purchased by
hospitals
Travel for education including TCs purchased by
educational institutions
Page 13

Sheet1

Other travel receipts

Foreign Currencies/TCs surrendered by returning Indian
tourists.
Receipts on account of services relating to cost of
construction of projects in India
Receipts on account of construction works carried out
abroad by Indian Companies

Life Insurance premium except term insurance

Freight insurance - relating to import & export of goods
Other general insurance premium including reinsurance
premium; and term life insurance premium
Auxiliary services including commission on insurance
Insurance claim Settlement of non-life insurance; and
life insurance (only term insurance)
Life insurance claim settlements (excluding term
insurance) received by residents in India
Standardised guarantee services
Premium for pension funds
Periodic pension entitlements e.g. monthly quarterly or
yearly payments of pension amounts by Indian Pension
Fund Companies.
Invoking of standardised guarantees
Financial intermediation except investment banking Bank charges, collection charges, LC charges, etc.
Investment banking - brokerage, under writing
commission etc.

Page 14

Sheet1

Auxiliary services - charges on operation & regulatory

fees, custodial services, depository services etc.
Hardware consultancy/implementation
Software consultancy/implementation (other than those
covered in SOFTEX form)
Data base, data processing charges
Repair and maintenance of computer and software
News agency services
Other information services- Subscription to newspapers,
periodicals, etc.
Off-site Software Exports
Telecommunication services including electronic mail
services and voice mail services
Satellite services including space shuttle and rockets,
etc.
Franchises services
Receipts for use, through licensing arrangements, of
produced originals or prototypes (such as manuscripts
and films), patents, copyrights, trademarks, industrial
processes, franchises etc.
Trade related services - commission on exports / imports
Operational leasing services (other than financial
leasing) without operating crew, including charter hireAirlines companies
Legal services

Accounting, auditing, book keeping services

Business and management consultancy and public
relations services
Advertising, trade fair service
Page 15

Sheet1

Research & Development services

Architectural services
Agricultural services like protection against insects &
disease, increasing of harvest yields, forestry services.
Inward remittance for maintenance of offices in India
Environmental Services
Engineering Services
Tax consulting services
Market research and public opinion polling service
Publishing and printing services
Mining services like on-site processing services analysis
of ores etc.
Commission agent services
Wholesale and retailing trade services.
Operational leasing services (other than financial
leasing) without operating crew, including charter hireShipping companies
Other Technical Services including scientific/space
services.
Other services not included elsewhere
Audio-visual and related services like Motion picture and
video tape production, distribution and projection
services.
Radio and television production, distribution and
transmission services
Entertainment services
Museums, library and archival services
Recreation and sporting activity services
Educational services (e.g. fees received for
correspondence courses offered to non-resident by
Indian institutions)
Health Service (Receipts on account of services
provided by Indian hospitals, doctors, nurses,
paramedical and similar services etc. rendered remotely
or on-site)
Page 16

Sheet1

Other Personal, Cultural & Recreational services

Maintenance of foreign embassies in India

Maintenance of international institutions such as offices

of IMF mission, World Bank, UNICEF etc. in India.

Inward remittance from Indian non-residents towards

family maintenance and savings
Personal gifts and donations
Donations to religious and charitable institutions in India
Grants and donations to governments and charitable
institutions established by the governments
Receipts / Refund of taxes
Receipts on account of migrant transfers including
Personal Effects
Compensation of employees
Inward remittance towards interest on loans extended
to non-residents (ST/MT/LT loans)

Inward remittance towards interest receipts of ADs on

their own account (on investments.)
Inward remittance of profit by branches of Indian FDI
Enterprises (including bank branches) operating abroad.
Inward remittance of dividends (on equity and
investment fund shares) by Indian FDI Enterprises, other
than branches, operating abroad
Inward remittance on account of interest payment by
Indian FDI enterprises operating abroad to their Parent
company in India.

Page 17

Sheet1

Inward remittance of interest income on account of

Portfolio Investment made abroad by India
Inward remittance of dividends on account of Portfolio
Investment made abroad by India on equity and
investment fund shares
Other income receipts
Refunds / rebates on account of imports
Reversal of wrong entries, refunds of amount remitted
for non-imports
Remittances (receipts) by residents under international
bidding process.

Deemed Exports (exports between SEZ, EPZs and

Domestic Tariff Areas)

Receipts on account of maintenance and repair services

rendered for Vessels, Ships, Boats, Warships, etc.
Receipts of maintenance and repair services rendered
for aircrafts, Space shuttles, Rockets, military aircrafts,
etc.

Page 18