eBRC
Purpose codes  /  Group 13

Secondary Income purpose codes

Group 13 of RBI’s receipt purpose codes, Secondary Income, carries 6 codes. Transfers with nothing supplied in return: family maintenance, gifts, donations, grants, tax refunds and migrant transfers.

Group 136 codesRBI receipt purposes

Every code in group 13

CodeRBI wordingeBRC on DGFT
P1301Inward remittance from Indian non-residents towards family maintenance and savingsNot an export receipt
P1302Personal gifts and donationsNot an export receipt
P1303Donations to religious and charitable institutions in IndiaNot an export receipt
P1304Grants and donations to governments and charitable institutions established by the governmentsNot an export receipt
P1306Receipts / Refund of taxesNot an export receipt
P1307Receipts on account of migrant transfers including Personal EffectsNot an export receipt

Where the wording and the rules come from

The wording in the table is RBI’s, from the receipt purpose list in Annex I to A.P. (DIR Series) Circular No. 84 dated 29 February 2012, the list Authorised Dealer banks report foreign exchange receipts against. The eBRC column is DGFT’s, from its General Guidelines for Generating eBRC (last updated 26 March 2024), and each code’s page quotes the rule behind its entry. How the purpose code is checked when a remittance is mapped is in RBI purpose codes on your eBRC.

RBI's receipt purpose list carries 6 codes in group 13: P1301, P1302, P1303, P1304, P1306, P1307. Transfers with nothing supplied in return: family maintenance, gifts, donations, grants, tax refunds and migrant transfers.

No, as a rule. RBI places P1301 outside both the exports of goods (group 01) and the service groups, so the money is not proceeds of an export, and an eBRC certifies export proceeds. DGFT's eBRC guidelines do not name P1301. If the payment was in fact for goods or services you exported, the classification is wrong, and the bank that reported it is the one to correct it. The same holds for every code in group 13; each code's page on ebrc.in states the rule that applies.

The AD bank that receives the payment. It reports the remittance to the RBI with the code that describes it, and that report is the IRM the eBRC is generated from. A code that looks wrong is corrected through the bank.

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