What is purpose code P0804?

Purpose code P0804 is the maintenance code in RBI's computer services group, P08. Its description covers both hardware and software.⁴⁵ It is the code to check when a foreign client pays you to keep existing systems running.

What does the P0804 purpose code cover?

The P0804 purpose code covers receipts for repair and maintenance of computers and of software.⁴⁵

• Official description: "Repair and maintenance of computer and software".⁴⁵
• BOP group: P08, "Telecommunication, Computer & Information Services".⁴
• Direction: receipt, meaning money coming into India.¹
• Source list: A.P. (DIR Series) Circular No. 84 dated 29 February 2012 told banks to report all foreign exchange transactions under a revised purpose code list from April 2012.¹

RBI's annex PDF showed a captcha page when this page was checked, so the wording above is quoted from the HDFC Bank and DBS Bank India reproductions, which match each other word for word.⁴⁵

When should you use the P0804 purpose code?

Use the P0804 purpose code when a foreign client pays you to repair or maintain computers or software that already exist.⁴

• Maintenance contracts: monthly or annual support for a client's systems.
• Bug fixing and updates: keeping software already in production running.
• Hardware repair: fixing computer equipment.

Building or implementing new software is P0802, and new hardware set-up is P0801.⁴

Who uses the P0804 purpose code?

The P0804 purpose code is used by Indian exporters paid to repair or maintain computers or software.⁴

• IT support firms: run maintenance contracts for clients' laptops and servers.
• Developers on retainers: fix bugs and apply updates to apps in production.
• Technicians: repair computer equipment for clients abroad.

DGFT's Version 1.0 mapping lists hardware maintenance SACs against P0804: office and accounting machinery, computers and peripheral equipment, and telecommunication equipment.² It does not list a separate software maintenance SAC against P0804, so ask your bank which SAC fits a software maintenance contract when you generate an e-BRC.³

What transactions are covered under P0804?

Transactions covered under P0804 are payments for repair or maintenance of computers or software.⁴

• Support contract: For example, an IT support firm runs a monthly maintenance contract for a client's laptops and servers in Singapore.
• App retainer: For example, a developer is paid a retainer to fix bugs and apply updates to an app already in production.
• Equipment repair: For example, a technician repairs computer equipment shipped from abroad.
• Network upkeep: For example, a firm maintains a UK client's telecommunication equipment, which matches SAC 998716 in DGFT's mapping.²

Each example is paid for keeping existing systems working.

When should you not use the P0804 purpose code?

Do not use the P0804 purpose code when the work is new development or set-up.⁴⁵

• New software consultancy or implementation: use P0802.⁴
• Off-site software exports: use P0807 where your bank applies it.⁴
• New hardware set-up: use P0801.⁴
• Data processing: use P0803.⁴

Each of these has its own description in the RBI list.

What documents are required for P0804?

No RBI document lists papers specific to P0804; your bank's own policy sets them. The FEMA (Export and Import of Goods and Services) Regulations, 2026 require each bank to have a policy and standard operating procedure listing documents, timelines and charges, published on its website.⁶

• Invoice: a service description and Services Accounting Code (SAC) that match the P0804 description. DGFT says you must choose the SAC that corresponds to the purpose code when you generate an electronic Bank Realisation Certificate (e-BRC).³
• Export Declaration Form (EDF): from 1 October 2026 every exporter of services gives an EDF to the specified authority, usually the AD bank, within 30 days from the end of the month of invoicing.⁶
• Bank record: the bank's credit advice or Foreign Inward Remittance Advice (FIRA) showing the code it reported.

DGFT's purpose code to SAC mapping (Version 1.0, 10 November 2023) lists these SACs against P0804:²

The mapping is many-to-many, so the same SAC can appear against several purpose codes.²

How do you declare the P0804 purpose code?

You declare the P0804 purpose code by telling your bank the purpose when the payment arrives, then using the matching SAC for the e-BRC.¹³

1. Match the work to the description: Compare what the client pays for with the RBI description of P0804, "Repair and maintenance of computer and software", and with the codes listed under related codes below.⁴
2. Put the matching SAC on the invoice: Use a SAC that DGFT's mapping lists against P0804, so the invoice can later be linked to the payment on the DGFT portal.²
3. Tell the bank or payer the code: Give P0804 to your bank, or to the platform or payer that asks for a purpose, before the money is credited.¹
4. Check the credit advice: Check that the bank's credit advice or FIRA shows P0804, and ask the bank to amend it straight away if it does not.³
5. Generate the e-BRC: On the DGFT portal, link the bank's inward remittance message (IRM) to your invoice and choose the SAC that corresponds to P0804.⁹³

Banks report the code they record, so the code on the bank's record is the one that counts.

How does the P0804 purpose code affect FIRA, GST and income tax?

The P0804 purpose code is a reporting code under RBI's FETERS reporting, and its main practical effect is on the e-BRC you can generate.¹⁹

• FIRA and e-BRC: the e-BRC is now self-generated by the exporter on the DGFT portal from the inward remittance message (IRM) data the bank sends, and DGFT says you choose the SAC that corresponds to the purpose code on the remittance.⁹³ Check that the bank's FIRA or credit advice shows P0804 before you use it as payment evidence.
• GST: a supply is an export of services only when all five conditions of section 2(6) of the IGST Act are met: supplier in India, recipient outside India, place of supply outside India, payment in convertible foreign exchange (or in rupees where RBI permits), and supplier and recipient not merely establishments of a distinct person.⁷ For a GST refund on exported services, rule 89(2)(c) of the CGST Rules asks for a statement of invoices with the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates.⁸
• Income tax: the Income-tax Act, 2025 has applied from 1 April 2026, and tax year 2026-27 runs from 1 April 2026 to 31 March 2027.¹¹ Income tax is worked out on the income under that Act. Section 58(2), Table row 3, which replaced section 44ADA, gives resident individuals and partnership firms (not LLPs) in specified professions, including information technology, a 50% deemed profit where gross receipts are up to ₹50 lakh, or ₹75 lakh if cash receipts are 5% or less.¹²

How GST and income tax apply depends on your contract and facts, so confirm with a chartered accountant.

What are the common mistakes with the P0804 purpose code?

The common mistakes with the P0804 purpose code come from mixing maintenance with new work.⁴

• Using P0804 for new builds: new software consultancy or implementation is P0802.⁴
• Using P0804 for new hardware set-up: that is P0801.⁴
• Assuming the IT e-BRC category: DGFT's eBRC rules say only P0802, P0803, P0807 and P0103 apply under Services > IT, and P0804 is not among them, so ask your bank which category applies.¹⁰
• No matching SAC for software maintenance: the mapping lists only hardware maintenance SACs against P0804, so agree the SAC with your bank first.²

To fix a wrong code, ask the bank that credited the payment. DGFT's eBRC FAQs say exporters must contact the bank to request a purpose code change, and that banks can amend the IRM they report to DGFT.³ The full steps are in how to correct a purpose code after payment.

Which purpose codes are related to P0804?

The codes closest to P0804 are listed below with their official RBI descriptions.⁴⁵

To compare every receipt code, see the RBI purpose codes list for exporters, or shortlist codes with the purpose code finder. Where a payment could fit more than one description, confirm the code with your bank or a chartered accountant before the money is credited.