Which purpose code applies to YouTube AdSense income received in India?
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Short answer
Google's AdSense help pages we checked do not name a purpose code for YouTube payouts.5 DGFT maps on-line video content (SAC 998433) to P1101, audio-visual services, and P1104, entertainment services.12 DGFT maps sponsorship and brand promotion (SAC 998397) to P1099.2 In RBI's list, P0807 is "Off-site Software Exports".1
| Applies to | Governed by | Deadline | Penalty | Last verified |
|---|---|---|---|---|
| YouTube creators and video editors in India receiving AdSense or sponsorship payments25 | RBI Circular No. 84 purpose code list; DGFT Purpose Code and SAC Code Mapping and eBRC rules124 | Not applicable | Not applicable | 28 October 2026 |
YouTube creators are paid through AdSense. When the AdSense wire lands in India, the bank must report a purpose code to RBI, and RBI's list has no code for platform ad revenue, so creators often get different codes from different banks.15
For tax and GST on YouTube income, see YouTube AdSense income: GST and tax.
What is the purpose code for YouTube AdSense income?
RBI's list has no YouTube code, and the usual candidates for YouTube AdSense income are P1101 and P1104, the two codes the Directorate General of Foreign Trade (DGFT) maps to on-line video content (SAC 998433).12
- Google's pages: Google's AdSense wire transfer FAQ covers bank details, intermediary banks, SWIFT copies and fees, but does not mention purpose codes, FIRCs or remittance certificates.5
- Nature of the payment: for a bank asking about the payment, Google says you can provide a copy of the AdSense Terms and Conditions and points to Part 5 (Payments).5
- Payment Receipt: Google says a Payment Receipt is available from the "Payment history" page.5
So the purpose code on your YouTube receipts is chosen by your bank, usually from what you tell it.5
Which purpose code applies to each kind of creator income?
Five codes come up for creators, based on RBI's descriptions and DGFT's purpose code to SAC (Services Accounting Code) mapping.12
| Code | Official description | Relevant SAC mapped by DGFT | Best for |
|---|---|---|---|
| P1101 | Audio-visual and related services like Motion picture and video tape production, distribution and projection services. | 998433 On-line video content; 999612 programme production; 999613 audiovisual post-production | AdSense revenue and video editing |
| P1104 | Entertainment services | 998433 On-line video content; 998439 Other on-line contents n.e.c. | AdSense revenue on entertainment content |
| P1099 | Other services not included elsewhere | 998397 Sponsorship Services & Brand Promotion Services; 998439 Other on-line contents n.e.c. | Brand sponsorships |
| P0902 | Receipts for use, through licensing arrangements, of produced originals or prototypes (such as manuscripts and films), patents, copyrights, trademarks, industrial processes, franchises etc. | 997332 licensing of the right to broadcast and show original films and sound recordings | Music or footage licensing |
| P1007 | Advertising, trade fair service | 998361 Advertising Services | Producing ads for brands |
How do you choose a purpose code for YouTube payouts?
You choose a purpose code for YouTube payouts by starting from what Google or the payer is paying you for, then asking your bank.12
- AdSense revenue share on your videos: you are paid for content shown on YouTube, and DGFT maps on-line video content (SAC 998433) to both P1101 and P1104.2
- Music or footage licensing: if you are paid for the right to use content you own, for example through a licensing deal, the licensing code P0902 is closer.12
- Brand deals with foreign sponsors: sponsorship and brand promotion services (SAC 998397) map to P1099, and if you are producing an ad for the brand, P1007 may fit.12
- Editing or production for other creators: for example, a video editor in Kolkata cutting videos for a US channel is selling audiovisual post-production (SAC 999613), which maps to P1101.2
- Tell the bank before the first wire: explain the source, propose P1101 or P1104, keep sponsorship money separate, and check the first credit advice.235
Note: Whether YouTube income is a service export, a licence or something else depends on your agreements with Google and the facts. Confirm the code with your bank and the tax treatment with a chartered accountant.
Why do some websites suggest P0807 for AdSense income?
Some websites describe P0807 as an advertising code and suggest it for AdSense, but in RBI's list P0807 is "Off-site Software Exports".1
- DGFT mapping: DGFT maps P0807 only to IT SAC codes such as IT consulting, IT design and development, hosting and software downloads.2
- Effect: a creator whose receipts are coded P0807 has a software code on non-software income.12
What happens if a YouTube payment carries the wrong purpose code?
If a YouTube payment carries the wrong purpose code, an e-BRC may not match your invoice, so ask the bank that received the wire to amend it.34
- e-BRC: DGFT's FAQs say exporters paid through platforms can approach the bank to report the inward remittance message (IRM) and then self-generate an e-BRC.3
- Matching: DGFT's rules say an exporter can only attach invoices whose SAC matches the services, and that two purpose codes cannot be clubbed in one e-BRC unless one is P0103.4
- Amendment: DGFT's FAQs say exporters must contact the bank to request purpose code changes.3 Bring the AdSense Payment Receipt and, if the bank asks for the nature of the payment, the AdSense Terms and Conditions that Google suggests.5
See how to correct a purpose code after payment and receive payments from YouTube AdSense in India.
What are the common mistakes with purpose codes for YouTube income?
The common mistakes with purpose codes for YouTube income come from accepting a software or personal code, or from mixing AdSense and sponsorship money under one code.12
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: Annex I to A.P. (DIR Series) Circular No. 84 dated 29 February 2012, Purpose Codes for Reporting under FETERS, Part B (receipt purposes)
- [2]DGFT: Purpose Code and SAC Code Mapping, Version 1.0, 10 November 2023
- [3]DGFT: FAQs (Self-Generation of eBRC), Version 1.0, March 2024, questions 25 and 82
- [4]DGFT: eBRC generation rules, General Guidelines for Generating eBRC (last updated 26 March 2024)
- [5]Google AdSense Help: Wire transfer FAQ (checked 28 October 2026)
Frequently asked questions
Is P0807 the purpose code for AdSense income?+
P0807 in RBI's receipt list is "Off-site Software Exports", which is a software code.1 DGFT maps P0807 only to IT SAC codes such as IT consulting, IT design and development, hosting and software downloads.2 A creator whose AdSense receipts are coded P0807 has a software code on non-software income, so ask the bank about P1101 or P1104.
What purpose code fits brand sponsorship payments from a foreign company?+
DGFT maps "Sponsorship Services & Brand Promotion Services" (SAC 998397) to P1099, "Other services not included elsewhere".2 A creator paid by a foreign brand for a sponsored video therefore usually fits P1099. If the creator produces an advertisement for the brand to run, P1007, advertising and trade fair service, may fit instead.1
What can a creator show the bank to explain a YouTube AdSense payment?+
Google's AdSense wire transfer FAQ says you can give your bank a copy of the AdSense Terms and Conditions, pointing to Part 5 (Payments), if the bank asks about the nature of the payment.5 Google also says a Payment Receipt is available from the Payment history page, which the bank can use to trace the wire.
Can a YouTube creator generate an e-BRC for AdSense income?+
DGFT's FAQs say exporters paid through platforms can ask the bank to report the inward remittance message and then self-generate an e-BRC.3 DGFT's rules say only invoices whose SAC matches the services can be attached, so a creator needs a purpose code and SAC that appear together in DGFT's mapping.4
Which purpose code fits a video editor working for foreign YouTube channels?+
A video editor cutting videos for a foreign channel sells audiovisual post-production, SAC 999613, which DGFT maps to P1101, "Audio-visual and related services like Motion picture and video tape production, distribution and projection services."12 The editor is paid by the channel owner, so the code follows the editing service.
What bank details does Google ask Indian AdSense payees for?+
Google's AdSense wire transfer FAQ asks payees in India for an Indian Financial System Code (IFSC) with their bank details.5 The FAQ also covers intermediary banks, SWIFT copies and fees, but does not mention purpose codes, FIRCs or remittance certificates, so creators agree the code with the receiving bank.
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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