When to use S1011
Use S1011 for money paid abroad: maintenance of offices abroad. It sits under RBI head 10, professional, technical and business services.
Choose the code for what you are buying. The code decides the tax nature below, so a wrong code can mean the wrong rate of tax or a missing Form 145.
The same purpose in the other direction is P1011: Inward remittance for maintenance of offices in India (money received).
Form A1 or Form A2
Form A2: the application for every payment abroad other than for goods imported into India. With it go the invoice, the agreement or purchase order and, unless the code is on the specified list, the Form 145 acknowledgement (and Form 146 for Part C).
Income tax
S1011 is on the specified list in Rule 220(3) of the Income-tax Rules, 2026: neither Form 145 nor Form 146 is needed, and no tax is withheld.
Form 145 / 146: Not needed: on the specified list.
GST
Expenses of your own office abroad are not a supply to you.
Reporting and closure
The bank reports the payment under its code. FxLayer keeps the invoice, the Form 145 / 146 acknowledgements and the treaty papers on the payment, so the request goes to the bank complete.
Questions
Guides
General information on RBI purpose codes and the FEMA, income-tax and GST rules as they stood on 14 October 2026. It is not legal or tax advice: confirm the position for your payment with your AD bank or your chartered accountant before acting.