The key information sources under this information category are as under:
S.No | Information Source | Information Description |
1 | Payment received by non-residents (Section 195) | Information relating to payment of royalty or fees for technical services etc., paid to non-residents is reported by deductor in form 27Q. This information is provided by the deductor to the deductee (taxpayer) in Form 16A. |
2 | Receipt of Foreign remittance (Form 15CC) | Information is reported by authorised dealer in form 15CC for foreign remittances made by remitter PAN. |
S.No | Information | Information Description |
1 | Payment received by non-residents (Section 195) | Information relating to payment of royalty or fees for technical services etc., paid to non-residents is reported by deductor in form 27Q. This information is provided by the deductor to the deductee (taxpayer) in Form 16A. |
2 | Receipt of foreign remittance - Indian portfolio investment abroad in equity shares (Foreign Portfolio Investments) - (Purpose Code: S0001) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
3 | Receipt of foreign remittance - Indian Portfolio investment abroad in debt instruments (Foreign Portfolio Investments) - (Purpose Code: S0002) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
4 | Receipt of foreign remittance - Indian direct investment abroad in equity shares (Foreign Direct Investments) - (Purpose Code: S0003) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
5 | Receipt of foreign remittance - Indian direct investment abroad in debt instruments (Foreign Direct Investments) - (Purpose Code: S0004) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
6 | Receipt of foreign remittance - Indian investment abroad in real estate (Foreign Direct Investments) - (Purpose Code: S0005) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
7 | Receipt of foreign remittance - Repatriation of FDI in equity shares (Foreign Direct Investments) - (Purpose Code: S0006) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
8 | Receipt of foreign remittance - Repatriation of FDI in debt instruments (Foreign Direct Investments) - (Purpose Code: S0007) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
9 | Receipt of foreign remittance - Repatriation of FDI in real estate (Foreign Direct Investments) - (Purpose Code: S0008) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
10 | Receipt of foreign remittance - Repatriation of foreign portfolio investment in equity shares (Foreign Portfolio Investments) - (Purpose Code: S0009) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
11 | Receipt of foreign remittance - Repatriation of foreign portfolio investment in debt instruments (Foreign Portfolio Investments) - (Purpose Code: S0010) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
12 | Receipt of foreign remittance - Loans extended to non-residents (External Commercial Borrowings) - (Purpose Code: S0011) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
13 | Receipt of foreign remittance - Repayment of long & medium term loans received from Non-Residents (External Commercial Borrowings) - (Purpose Code: S0012) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
14 | Receipt of foreign remittance - Repayment of short term loans received from Non-Residents (Short Term Loans) - (Purpose Code: S0013) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
15 | Receipt of foreign remittance -Repatriation of Non-Resident Deposits (FCNR(B)/NR(E)RA etc) (Banking Capital ) - (Purpose Code: S0014) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
16 | Receipt of foreign remittance - Repayment of loans & overdrafts taken by ADs on their own account (Banking Capital ) - (Purpose Code: S0015) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
17 | Receipt of foreign remittance-Sale of a foreign currency against another foreign currency (Banking Capital) - (Purpose Code: S0016) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
18 | Receipt of foreign remittance - Acquisition of non-produced non-financial assets - Government (Capital Account) - (Purpose Code: S0017) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
19 | Receipt of foreign remittance - Other capital payments not included Elsewhere (Banking Capital) - (Purpose Code: S0018) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
20 | Receipt of foreign remittance - Acquisition of non-produced non-financial assets – Non-Government (Capital Account) - (Purpose Code: S0019) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
21 | Receipt of foreign remittance- Payments made on account of margin payments etc. under financial derivative transactions (Financial Derivatives and Others) - (Purpose Code: S0020) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
22 | Receipt of foreign remittance- Payments made on account of sale of share under ESOP (Financial Derivatives and Others) - (Purpose Code: S0021) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
23 | Receipt of foreign remittance - Investment in Indian Depositories Receipts (IDRs)(Financial Derivatives and Others) - (Purpose Code: S0022) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
24 | Receipt of foreign remittance - Opening of foreign currency account abroad with a bank (Financial Derivatives and Others) - (Purpose Code: S0023) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
25 | Receipt of foreign remittance - External Assistance extended by India to Foreign governments (External Assistance) - (Purpose Code: S0024) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
26 | Receipt of foreign remittance - Repayments made on account of External Assistance received by India (External Assistance) - (Purpose Code: S0025) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
27 | Receipt of foreign remittance - Capital transfers - Government (Capital Account) - (Purpose Code: S0026) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
28 | Receipt of foreign remittance - Capital transfers – Non-Government (Capital Account) - (Purpose Code: S0027) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
29 | Receipt of foreign remittance - Other capital payments not included elsewhere (Capital Account) - (Purpose Code: S0099) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
30 | Receipt of foreign remittance - Advance payment against imports (Imports) - (Purpose Code: S0101) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
31 | Receipt of foreign remittance - Payment towards imports settlement of invoice (Imports) - (Purpose Code: S0102) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
32 | Receipt of foreign remittance - Imports by diplomatic missions (Imports) - (Purpose Code: S0103) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
33 | Receipt of foreign remittance - Intermediary trade / transit trade (Imports) - (Purpose Code: S0104) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
34 | Receipt of foreign remittance - Goods acquired under merchanting/ Payment against import leg of merchanting trade (Imports) - (Purpose Code: S0108) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
35 | Receipt of foreign remittance - Payments made for Imports from Nepal and Bhutan (Imports) - (Purpose Code: S0109) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
36 | Receipt of foreign remittance - Imports below Rs.500.000 (Imports) - (Purpose Code: S0190) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
37 | Receipt of foreign remittance - Payments for surplus freight/ passenger fare by foreign shipping companies (Transport) - (Purpose Code: S0201) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
38 | Receipt of foreign remittance - Payment for operating expenses of Indian shipping companies (Transport) - (Purpose Code: S0202) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
39 | Receipt of foreign remittance - Freight on imports - Shipping companies (Transport) - (Purpose Code: S0203) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
40 | Receipt of foreign remittance - Freight on exports - Shipping companies (Transport) - (Purpose Code: S0204) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
41 | Receipt of foreign remittance - Operational leasing/ Rental of Vessels - Shipping companies (Transport) - (Purpose Code: S0205) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
42 | Receipt of foreign remittance - Booking of passages abroad - Shipping companies (Transport) - (Purpose Code: S0206) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
43 | Receipt of foreign remittance - Payments for surplus freight/ passenger fare by foreign airlines companies (Transport) - (Purpose Code: S0207) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
44 | Receipt of foreign remittance - Operating expenses of Indian airlines companies (Transport) - (Purpose Code: S0208) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
45 | Receipt of foreign remittance - Freight on imports - Airlines companies (Transport) - (Purpose Code: S0209) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
46 | Receipt of foreign remittance - Freight on exports - Airlines companies (Transport) - (Purpose Code: S0210) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
47 | Receipt of foreign remittance - Operational leasing/ Rental of Vessels - Airline companies (Transport) - (Purpose Code: S0211) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
48 | Receipt of foreign remittance - Booking of passages abroad - Airlines companies (Transport) - (Purpose Code: S0212) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
49 | Receipt of foreign remittance - Payments on account of stevedoring, demurrage, port handling charges etc (Transport) - (Purpose Code: S0213) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
50 | Receipt of foreign remittance - Payments on account of stevedoring, demurrage, port handling charges etc.(Shipping companies) (Transport) - (Purpose Code: S0214) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
51 | Receipt of foreign remittance - Payments on account of stevedoring, demurrage, port handling charges, etc. (Airlines companies) (Transport) - (Purpose Code: S0215) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
52 | Receipt of foreign remittance - Payments for Passenger - Shipping companies (Transport) - (Purpose Code: S0216) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
53 | Receipt of foreign remittance - Other payments by Shipping companies (Transport) - (Purpose Code: S0217) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
54 | Receipt of foreign remittance - Payments for Passenger - Airlines companies (Transport) - (Purpose Code: S0218) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
55 | Receipt of foreign remittance - Other Payments by Airlines companies (Transport) - (Purpose Code: S0219) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
56 | Receipt of foreign remittance-Payments on account of freight under other modes of transport (Transport) - (Purpose Code: S0220) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
57 | Receipt of foreign remittance - Payments on account of passenger fare under other modes of transport (Transport) - (Purpose Code: S0221) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
58 | Receipt of foreign remittance - Postal & Courier services by Air (Transport) - (Purpose Code: S0222) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
59 | Receipt of foreign remittance - Postal & Courier services by Sea (Transport) - (Purpose Code: S0223) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
60 | Receipt of foreign remittance - Postal & Courier services by others (Transport) - (Purpose Code: S0224) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
61 | Receipt of foreign remittance - Business travel (Travel) - (Purpose Code: S0301) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
62 | Receipt of foreign remittance - Travel under basic travel quota (Travel) - (Purpose Code: S0302) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
63 | Receipt of foreign remittance - Travel for pilgrimage (Travel) - (Purpose Code: S0303) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
64 | Receipt of foreign remittance - Travel for medical treatment (Travel) - (Purpose Code: S0304) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
65 | Receipt of foreign remittance - Travel for education (Travel) - (Purpose Code: S0305) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
66 | Receipt of foreign remittance - Other travel (Travel) - (Purpose Code: S0306) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
67 | Receipt of foreign remittance - Postal services (OLD) - (Purpose Code: S0401) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
68 | Receipt of foreign remittance - Courier services (OLD) - (Purpose Code: S0402) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
69 | Receipt of foreign remittance - Telecommunication services (OLD) - (Purpose Code: S0403) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
70 | Receipt of foreign remittance - Satellite services (OLD) - (Purpose Code: S0404) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
71 | Receipt of foreign remittance - Construction of projects abroad by Indian companies (Construction Services) - (Purpose Code: S0501) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
72 | Receipt of foreign remittance - Cost of construction etc. of projects executed by foreign companies in India (Construction Services) - (Purpose Code: S0502) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
73 | Receipt of foreign remittance - Life Insurance premium except term insurance (Insurance and Pension Services) - (Purpose Code: S0601) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
74 | Receipt of foreign remittance - Freight insurance relating to import & export of goods (Insurance and Pension Services) - (Purpose Code: S0602) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
75 | Receipt of foreign remittance - Other general insurance premium (Insurance and Pension Services) - (Purpose Code: S0603) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
76 | Receipt of foreign remittance - Reinsurance premium (Insurance and Pension Services) - (Purpose Code: S0604) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
77 | Receipt of foreign remittance - Auxiliary services including commission on insurance (Insurance and Pension Services) - (Purpose Code: S0605) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
78 | Receipt of foreign remittance - Settlement of claims (Insurance and Pension Services) -(Purpose Code: S0606) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
79 | Receipt of foreign remittance - Insurance claim settlement of non-life insurance; and life insurance (Insurance and Pension Services) - (Purpose Code: S0607) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
80 | Receipt of foreign remittance - Life Insurance Claim Settlements (Insurance and Pension Services) - (Purpose Code: S0608) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
81 | Receipt of foreign remittance - Standardised guarantee services (Insurance and Pension Services) - (Purpose Code: S0609) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
82 | Receipt of foreign remittance - Premium for pension funds (Insurance and Pension Services) - (Purpose Code: S0610) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
83 | Receipt of foreign remittance - Periodic pension entitlements by Indian Pension Fund Companies (Insurance and Pension Services) - (Purpose Code: S0611) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
84 | Receipt of foreign remittance - Invoking of standardised guarantees (Insurance and Pension Services) - (Purpose Code: S0612) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
85 | Receipt of foreign remittance - Financial intermediation charges (Financial Services) - (Purpose Code: S0701) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
86 | Receipt of foreign remittance - Investment banking brokerage, under writing commission etc.(Financial Services) - (Purpose Code: S0702) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
87 | Receipt of foreign remittance - Auxiliary services charges on operation & regulatory fees etc.(Financial Services) - (Purpose Code: S0703) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
88 | Receipt of foreign remittance - Hardware consultancy/ implementation (Telecommunication, Computer & Information Services) - (Purpose Code: S0801) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
89 | Receipt of foreign remittance - Software consultancy/ implementation (Telecommunication, Computer & Information Services) - (Purpose Code: S0802) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
90 | Receipt of foreign remittance - Data base, data processing charges (Telecommunication, Computer & Information Services) - (Purpose Code: S0803) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
91 | Receipt of foreign remittance - Repair and maintenance of computer and software (Telecommunication, Computer & Information Services) - (Purpose Code: S0804) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
92 | Receipt of foreign remittance - News agency services (Telecommunication, Computer & Information Services) - (Purpose Code: S0805) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
93 | Receipt of foreign remittance - Subscription to newspapers, periodicals (Telecommunication, Computer & Information Services) - (Purpose Code: S0806) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
94 | Receipt of foreign remittance - Off-site software imports (Telecommunication, Computer & Information Services) - (Purpose Code: S0807) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
95 | Receipt of foreign remittance - Telecommunication services (Telecommunication, Computer & Information Services) - (Purpose Code: S0808) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
96 | Receipt of foreign remittance - Satellite services (Telecommunication, Computer & Information Services) - (Purpose Code: S0809) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
97 | Receipt of foreign remittance - Franchises services (Charges for the use of intellectual property) - (Purpose Code: S0901) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
98 | Receipt of foreign remittance - Payment for use, through licensing arrangements, of produced originals or prototypes, patents etc.(Charges for the use of intellectual property) - (Purpose Code: S0902) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
99 | Receipt of foreign remittance - Merchanting services – net payments (Charges for the use of intellectual property) - (Purpose Code: S0903) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
100 | Receipt of foreign remittance - Trade related services commission on exports /imports (Other Business Services) - (Purpose Code: S1002) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
101 | Receipt of foreign remittance - Operational leasing services without operating crew including charter hire- Airlines companies (Other Business Services) - (Purpose Code: S1003) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
102 | Receipt of foreign remittance - Legal services (Other Business Services) - (Purpose Code: S1004) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
103 | Receipt of foreign remittance - Accounting, auditing, bookkeeping services (Other Business Services) - (Purpose Code: S1005) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
104 | Receipt of foreign remittance - Business and management consultancy and public relations services (Other Business Services) - (Purpose Code: S1006) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
105 | Receipt of foreign remittance - Advertising, trade fair service (Other Business Services) - (Purpose Code: S1007) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
106 | Receipt of foreign remittance - Research & Development services (Other Business Services) - (Purpose Code: S1008) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
107 | Receipt of foreign remittance - Architectural services (Other Business Services) - (Purpose Code: S1009) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
108 | Receipt of foreign remittance - Agricultural services (Other Business Services) - (Purpose Code: S1010) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
109 | Receipt of foreign remittance - Payments for maintenance of offices abroad (Other Business Services) - (Purpose Code: S1011) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
110 | Receipt of foreign remittance - Distribution services (Other Business Services) - (Purpose Code: S1012) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
111 | Receipt of foreign remittance - Environmental services (Other Business Services) - (Purpose Code: S1013) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
112 | Receipt of foreign remittance - Engineering services (Other Business Services) - (Purpose Code: S1014) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
113 | Receipt of foreign remittance - Tax consulting services (Other Business Services) - (Purpose Code: S1015) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
114 | Receipt of foreign remittance - Market research and public opinion polling service (Other Business Services) - (Purpose Code: S1016) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
115 | Receipt of foreign remittance - Publishing and printing services (Other Business Services) - (Purpose Code: S1017) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
116 | Receipt of foreign remittance - Mining services (Other Business Services) - (Purpose Code: S1018) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
117 | Receipt of foreign remittance - Other services not included elsewhere (Other Business Services) - (Purpose Code: S1019) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
118 | Receipt of foreign remittance - Commission agent services (Other Business Services) -(Purpose Code: S1020) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
119 | Receipt of foreign remittance - Wholesale and retailing trade services (Other Business Services) - (Purpose Code: S1021) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
120 | Receipt of foreign remittance - Operational leasing services without operating crew, including charter hire Shipping companies (Other Business Services) - (Purpose Code: S1022) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
121 | Receipt of foreign remittance - Other Technical Services including scientific/space services (Other Business Services) -(Purpose Code: S1023) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
122 | Receipt of foreign remittance - Other services not included elsewhere (Other Business Services) - (Purpose Code: S1099) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
123 | Receipt of foreign remittance - Audio visual and related services (Personal, Cultural & Recreational services) - (Purpose Code: S1101) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
124 | Receipt of foreign remittance - Personal, cultural services (Personal, Cultural & Recreational services) - (Purpose Code: S1102) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
125 | Receipt of foreign remittance - Radio and television production, distribution and transmission services (Personal, Cultural & Recreational services) - (Purpose Code: S1103) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
126 | Receipt of foreign remittance - Entertainment services (Personal, Cultural & Recreational services) - (Purpose Code: S1104) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
127 | Receipt of foreign remittance - Museums,library and archival services (Personal, Cultural & Recreational services) - (Purpose Code: S1105) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
128 | Receipt of foreign remittance - Recreation and sporting activities services (Personal, Cultural & Recreational services) - (Purpose Code: S1106) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
129 | Receipt of foreign remittance - Education (Personal, Cultural & Recreational services) - (Purpose Code: S1107) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
130 | Receipt of foreign remittance -Health Service (Personal, Cultural & Recreational services) - (Purpose Code: S1108) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
131 | Receipt of foreign remittance - Other Personal, Cultural & Recreational services (Personal, Cultural & Recreational services) - (Purpose Code: S1109) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
132 | Receipt of foreign remittance - Maintenance of Indian embassies abroad (Govt. not included elsewhere) - (Purpose Code: S1201) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
133 | Receipt of foreign remittance - Remittances by foreign embassies in India (Govt. not included elsewhere) - (Purpose Code: S1202) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
134 | Receipt of foreign remittance - Remittance for family maintenance and savings (Secondary Income) - (Purpose Code: S1301) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
135 | Receipt of foreign remittance - Remittance towards personal gifts and donations (Secondary Income) - (Purpose Code: S1302) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
136 | Receipt of foreign remittance - Remittance towards donations to religious and charitable institutions abroad (Secondary Income) - (Purpose Code: S1303) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
137 | Receipt of foreign remittance - Remittance towards grants and donations to other governments and charitable institutions (Secondary Income) - (Purpose Code: S1304) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
138 | Receipt of foreign remittance - Contributions/ donations by the Government to international institutions (Secondary Income) - (Purpose Code: S1305) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
139 | Receipt of foreign remittance - Remittance towards payment/ refund of taxes (Secondary Income) - (Purpose Code: S1306) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
140 | Receipt of foreign remittance - Outflows on account of migrant transfers (Secondary Income) - (Purpose Code: S1307) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
141 | Receipt of foreign remittance - Compensation of employees (Primary Income) - (Purpose Code: S1401) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
142 | Receipt of foreign remittance - Remittance towards interest on Non-Resident deposits (FCNR(B) / NR(E)RA, etc.) (Primary Income) - (Purpose Code: S1402) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
143 | Receipt of foreign remittance - Remittance towards interest on loans from Non-Residents (ST/MT/LT loans)(Primary Income) - (Purpose Code: S1403) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
144 | Receipt of foreign remittance - Remittance of interest on debt securities debentures /bonds/ FRNsetc.(Primary Income) - (Purpose Code: S1404) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
145 | Receipt of foreign remittance - Remittance towards interest payment by ADs on their own account (Primary Income) - (Purpose Code: S1405) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
146 | Receipt of foreign remittance -Repatriation of profits (Primary Income) - (Purpose Code: S1406) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
147 | Receipt of foreign remittance - Payment/ repatriation of dividends (Primary Income) - (Purpose Code: S1407) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
148 | Receipt of foreign remittance - Remittance of profit by FDI enterprises in India (Primary Income) - (Purpose Code: S1408) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
149 | Receipt of foreign remittance - Remittance of dividends by FDI enterprises in India on equity and investment fund shares (Primary Income) - (Purpose Code: S1409) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
150 | Receipt of foreign remittance - Payment of interest by FDI enterprises in India to their Parent company abroad (Primary Income) - (Purpose Code: S1410) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
151 | Receipt of foreign remittance - Remittance of interest income on account of Portfolio Investment in India (Primary Income) - (Purpose Code: S1411) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
152 | Receipt of foreign remittance - Remittance of dividends on account of Portfolio Investment in India on equity and investment fund shares (Primary Income) - (Purpose Code: S1412) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
153 | Receipt of foreign remittance - Refunds /rebates/ reduction in invoice value on account of exports (Others) - (Purpose Code: S1501) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
154 | Receipt of foreign remittance - Reversal of wrong entries, refunds of amount remitted for non-exports (Others) - (Purpose Code: S1502) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
155 | Receipt of foreign remittance - Payments by residents for international bidding (Others) - (Purpose Code: S1503) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
156 | Receipt of foreign remittance - Notional sales when export bills are dishonored/ crystallised / cancelled and reversed from suspense account (Others) - (Purpose Code: S1504) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
157 | Receipt of foreign remittance - Deemed Imports (Others) - (Purpose Code: S1505) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
158 | Receipt of foreign remittance - Payments on account of maintenance and repair services rendered for vessels etc. (Maintenance and repair services) - (Purpose Code: S1601) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
159 | Receipt of foreign remittance - Payments on account of maintenance and repair services rendered for aircrafts etc. (Maintenance and repair services) - (Purpose Code: S1602) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
160 | Receipt of foreign remittance - Payments for processing of goods (Manufacturing services) - (Purpose Code: S1701) | Information of receipt of foreign remittance by a remittee is reported by authorised dealer in form 15CC. |
The approach for AIS processing and information handling is as under:
Authorised dealer reports the details of amount remitted by a remitter PAN to the remittee PAN in foreign country.Similarly, deductor (remitter) while making payment to the deductee/ remitter u/s 195 deducts tax and submit the information in TDS form 27Q. Both these information is reported on a quarterly basis.
Since information reported under both these sources i.e. 15CC and form 27Q in hands of recipient may contain duplicate values, information shall be listed on the basis of PAN of remitter, PAN of remitteeand amount of remittance.
In case multiple values are found for a single combination as mentioned above, remittance with higher amount will be retained for AIS summary and other records shall be marked as duplicate.
The AIS information level feedback can be used for providing following inputs:
Information is correct
Receipts in the nature of reimbursement of expenses
Receipts in the nature of refundable security
Receipts treated as capital receipt
Income is not taxable
Information is not fully correct
Information relates to other PAN/Year
Information is duplicate / included in other information
Information is denied
The feedback provided by taxpayer will be shown separately in AIS and will update the value in Taxpayer Information Summary (TIS).
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