What is purpose code P1301?
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Short answer
P1301 is the RBI receipt purpose code for "Inward remittance from Indian non-residents towards family maintenance and savings".45 P1301 sits in group P13, Secondary Income.4 DGFT's purpose code to SAC mapping has no entry for P1301.2 Freelancers and agencies use the code for the service they invoice.4
| Code | Official description | BOP group | Direction | Typical user |
|---|---|---|---|---|
| P1301 | Inward remittance from Indian non-residents towards family maintenance and savings45 | P13, Secondary Income4 | Receipt (money coming into India) | Residents in India receiving family support or savings from a relative who is an Indian non-resident |
Purpose code P1301 is the family maintenance code in RBI's receipt list. P1301 records money sent home by Indian non-residents to support family members or to save in India.45
Service exporters sometimes find a client payment credited under the family maintenance code, usually when the payment arrived without a clear purpose. The sections below explain what the code covers and what to use instead.
What does the P1301 purpose code cover?
The P1301 purpose code covers "Inward remittance from Indian non-residents towards family maintenance and savings", in RBI's receipt purpose code list.45 P1301 sits in group P13, "Secondary Income".4
- Source of the 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
- Source of the wording: RBI's annex PDF showed a captcha page when this page was checked, so the wording is quoted from the HDFC Bank and DBS Bank India reproductions, which match each other word for word.45
- Direction: codes starting with P are receipt codes, used for money coming into India.1
P1301 describes a personal transfer from a relative abroad.4
When should you use the P1301 purpose code?
Use the P1301 purpose code when an Indian non-resident sends money to India for family maintenance or savings.4 For example, a parent in Kerala receiving a monthly transfer from a son working in Qatar.
- Sender: an Indian non-resident.4
- Purpose: family maintenance or savings.4
- Receiver: a resident in India.
If the money is payment for work, P1301 does not describe the transfer.4
Who uses the P1301 purpose code?
Residents in India who receive money from a relative who is an Indian non-resident, for family maintenance or savings, use the P1301 purpose code.4
- Families of non-residents: parents, spouses or children receiving regular support.
- Savers: residents receiving money a relative abroad wants kept in India.
Freelancers, agencies and IT firms receive payment for services, which fits codes in groups P08, P09, P10 or P11 instead.4
What transactions are covered under P1301?
Transactions covered under P1301 are transfers from Indian non-residents towards family maintenance and savings.4
- For example, a daughter working in Dubai sends money each month for her parents' household costs in Pune.
- For example, a son working in Qatar sends a monthly transfer to his parents in Kerala.
- For example, a husband working in Singapore sends part of his salary to the family account in Chennai.
- For example, a relative working in London sends money to be saved in the family's account in India.
Each of these is a personal transfer for maintenance or savings, which is what the P1301 description names.4
When should you not use the P1301 purpose code?
Do not use the P1301 purpose code for payment for work, gifts, salary or refunds, because other codes in RBI's list describe those.4
| Situation | Correct code | Official description | Best for |
|---|---|---|---|
| Fee for software work from a foreign client | P0802 | Software consultancy/implementation (other than those covered in SOFTEX form) | Developers and IT firms |
| Fee for strategy or PR consulting | P1006 | Business and management consultancy and public relations services | Consultants and PR firms |
| One-off personal gift | P1302 | Personal gifts and donations | Individuals receiving gifts |
| Salary from a foreign employer | P1401 | Compensation of employees | Employees on a foreign payroll |
| Service with no closer code | P1099 | Other services not included elsewhere | Service exporters with no specific code |
The descriptions are from RBI's receipt list.45 The same rule applies when a client happens to be a relative abroad: if the money pays for a service, the service code describes it.34
What documents are required for P1301?
The documents a bank asks for with a family maintenance credit are set by that bank, so ask it before the money arrives. Records that show the purpose of the transfer help.
- Sender details: the name of the relative abroad and their relationship to you.
- Purpose: a short note that the money is for family maintenance or savings.
- Remittance reference: the reference on the transfer, so the bank can trace it.
Keep the same records if you later need the code changed.
How do you declare the P1301 purpose code?
You declare the P1301 purpose code by telling the bank that credits the money that the purpose is family maintenance or savings, before the credit.34
- Identify the purpose: confirm the money is family maintenance or savings from an Indian non-resident relative.4
- Check the RBI description: compare the payment with P1301 and the other P13 codes.4
- Tell the bank before the credit: ask the bank to report the family maintenance code.
- Check the credit advice: confirm the family maintenance code appears when the money arrives.
- Ask for an amendment if wrong: DGFT's eBRC FAQs say purpose code changes are requested through the bank, and banks can amend the inward remittance message (IRM) they report to DGFT.3
How does P1301 affect FIRA, GST and income tax?
P1301 links to no GST service code, because DGFT's purpose code to SAC mapping (Version 1.0, 10 November 2023) has no entry for P1301.2
- e-BRC and SAC: DGFT links purpose codes to Services Accounting Codes (SAC) so that exporters can generate an electronic Bank Realisation Certificate (e-BRC), and says the exporter must choose the SAC that corresponds to the purpose code.3 With no mapping entry, the mapping suggests no SAC for P1301.2
- Export evidence: a client fee credited under P1301 does not describe a service, so it does not match a service invoice.24
- Income tax: how a family maintenance receipt is taxed depends on the facts, so confirm with a chartered accountant.
What are the common mistakes with the P1301 purpose code?
The common mistakes with the P1301 purpose code put client income under a personal code.4
- Client fees under P1301: a designer or developer paid by a foreign client receives payment for a service, which fits a service code.4
- No purpose given: a payment credited without a stated purpose can end up under the wrong code, so tell the bank the purpose first.
- Gift and support mixed up: a one-off gift fits P1302, while regular family support fits P1301.4
- Late correction: ask the bank that credited the payment to correct it. DGFT says exporters contact the bank to request a purpose code change.3 The steps are in how to correct a purpose code after payment.
Which purpose codes are related to P1301?
The purpose codes related to P1301 are the other personal transfer codes in group P13 and the codes people confuse with P1301.45
| Code | Official description | Best for |
|---|---|---|
| P1301 | Inward remittance from Indian non-residents towards family maintenance and savings | Family support or savings from Indian non-residents |
| P1302 | Personal gifts and donations | Personal gifts |
| P1303 | Donations to religious and charitable institutions in India | Religious and charitable institutions in India |
| P1306 | Receipts / Refund of taxes | Tax receipts or refunds |
| P1401 | Compensation of employees | Employees of foreign employers |
| P1099 | Other services not included elsewhere | Services with no closer code |
To compare P1301 with every other 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.4
How did we verify this?
We checked this page against the sources below on 30 October 2026. Read our methodology or report an error.
- [1]RBI: A.P. (DIR Series) Circular No. 84 dated 29 February 2012, Compilation of R-Returns: Reporting under FETERS (revised purpose codes from April 2012)
- [2]DGFT: Purpose Code and SAC Code Mapping, Version 1.0, 10 November 2023
- [3]DGFT: Public eBRC FAQs (purpose code meaning, SAC mapping, purpose code changes)
- [4]HDFC Bank: Inward Remittance Purpose Codes (reproduction of the RBI list, checked 28 October 2026)
- [5]DBS Bank India: Inward remittance purpose code description list (reproduction of the RBI list, checked 28 October 2026)
Frequently asked questions
Can a freelancer use purpose code P1301 for payments from foreign clients?+
A freelancer paid by a foreign client should not use P1301, because RBI describes P1301 as family maintenance and savings from Indian non-residents.4 Client payments for design, development, writing, tutoring or consulting are coded by the service invoiced, such as P0802 or P1006, which sit in the service groups of the same RBI list.
What is the difference between purpose codes P1301 and P1302?+
P1301 covers inward remittances from Indian non-residents towards family maintenance and savings, while P1302 covers personal gifts and donations.4 Both sit in group P13, Secondary Income, in RBI's receipt list. A regular support transfer from a relative abroad fits P1301, and a one-off personal gift fits P1302.
Is purpose code P1301 included in DGFT's purpose code to SAC mapping?+
Purpose code P1301 has no entry in DGFT's Purpose Code and SAC Code Mapping, Version 1.0, dated 10 November 2023.2 DGFT uses that mapping for e-BRC generation, where the exporter picks the SAC that corresponds to the purpose code, so the mapping suggests no SAC for a P1301 receipt.
Where does the RBI wording for purpose code P1301 come from?+
The P1301 wording comes from the revised purpose code list RBI introduced through A.P. (DIR Series) Circular No. 84 dated 29 February 2012.1 RBI's annex PDF showed a captcha when this page was checked, so the wording is quoted from the HDFC Bank and DBS Bank India reproductions, which match word for word.45
Does a client who is a relative abroad change the purpose code from P1301?+
A client who happens to be a relative abroad does not make a fee for work into family maintenance. A purpose code states the purpose of the transaction, according to DGFT.3 If the money pays for a service, such as a website or bookkeeping, the code for that service in RBI's list describes the payment.
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
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