How Can BPO and Call Centres in India Receive International Payments in 2026?

• Ticket size: BPO and call centre work is usually billed monthly, per agent seat, per hour, per call or per transaction processed. A small chat or data entry contract can be a few thousand dollars a month, while a multi-seat voice programme can run much higher.
• Currencies: Clients usually pay in USD, GBP, EUR, AUD or CAD. The FEMA (Manner of Receipt and Payment) Regulations, 2023 allow clients in countries outside the Asian Clearing Union to pay in INR or any foreign currency.
• Geography: Clients are often businesses in the US, UK, Australia, Canada and Europe that outsource customer support, collections, data processing or back-office tasks. Receipts from Nepal, Bhutan and other Asian Clearing Union members follow separate rules in the same regulations.
• Payment methods: Larger clients pay by bank transfer through their accounts payable team after vendor onboarding, usually on net 30 or net 45 terms. Smaller clients and start-ups may pay through a payment link or card, or to local account details in their own country.

1. 1Client's bankDeduction: A sending fee, if the client's bank charges one. On a SWIFT wire the client chooses who bears the charges, and some banks charge the sender.
2. 2Intermediary bankDeduction: A possible flat handling deduction. Correspondent banks routing a SWIFT wire can deduct their charge before the money reaches India.
3. 3Collecting provider or AD bankDeduction: A conversion margin and any transfer or inward fee. The bank or provider converts the currency at its own rate, which sits away from the mid-market rate.
4. 4GST on feesDeduction: GST on fees charged by an Indian bank or provider. Fees charged to the BPO by an India-based bank or provider are a domestic supply.
5. 5BPO's accountDeduction: None, unless the money is kept in an EEFC account and converted later. The credit arrives with a bank record that supports EDF closure, GST refunds and payroll planning.

The table ranks platforms with full published pricing for USD by the INR received on USD 15,000, then lists other business platforms that accept USD, unranked. Fees were checked on 30 Sept 2026 or later.

Each row applies the platform's published fee, FX markup and 18% GST on the fee to the mid-market rate of ₹94.86 per USD for 3 Nov 2026.

• Payroll timing: Agent salaries fall due on fixed dates, so the settlement time of each method matters. Agree payment terms that leave a buffer before payroll, and track the date each invoice is paid against the realisation period for exports.
• Invoice size: Paragraph 11(d) of the RBI Master Direction on Payment Aggregators caps each inward transaction through a cross-border payment aggregator at ₹25 lakh. Large multi-seat invoices can be paid by SWIFT wire to the AD bank, which has no such cap. See PA-CB transaction limits.
• EEFC account: An EEFC account can take 100 percent of foreign exchange earnings. Balances can pay approved foreign costs such as software licences. Monthly credits not used must be converted to INR by the last day of the next month. See EEFC account benefits.
• Short payments: Clients may deduct service credits for missed service levels. If a client pays less than the invoice, Regulation 6 lets the AD bank allow a reduction in export value. For invoices up to ₹10 lakh, the exporter's declaration is enough.
• Vendor onboarding: Clients often ask for a vendor form, a bank letter and a tax form before the first payment. US payers usually request Form W-8BEN-E from entities. See W-8BEN-E for Indian companies.

BPO and call centres in India need an inward remittance record, the correct purpose code, an LUT to export without paying IGST and an EDF for each month's exports. The FEMA (Export and Import of Goods and Services) Regulations, 2026 apply from 1 October 2026 and set the EDF and realisation rules for services.

• FIRA or FIRC: FIRA is not a term defined in RBI regulations. CGST Rule 89(2)(c) asks for BRC or FIRC details for each invoice in a refund claim. Ask the AD bank or provider for an inward remittance record for every payment.
• Purpose code: The RBI purpose code list has no code named for BPO or call centres. P0803 is "Data base, data processing charges" and P1099 is "Other services not included elsewhere". Match the code to the contract and confirm it with the AD bank. See P0803 purpose code.
• GST reporting: Export invoices that meet the conditions are zero-rated supplies under IGST Act section 16. Report them as zero-rated in the GST return, and keep each invoice with its inward remittance record for any refund claim. See GST refund on export of services.
• LUT: File a Letter of Undertaking in Form GST RFD-11 before exporting, so invoices go out without IGST under CGST Rule 96A. See LUT filing on the GST portal.
• EDF: Regulation 3(2) requires an EDF within 30 days from the end of the invoice month, and one EDF can cover all of a month's exports. Exporters of services other than software may file on or before the date payment is received. The AD bank is the specified authority in the DTA. See EDF form for exports.
• Realisation: Payment must be realised within nine months from the invoice date, or twelve months if invoiced or settled in INR, under the 22 September 2026 amendment. For invoices up to ₹10 lakh, EDPMS entries can be closed on the exporter's declaration. Circular No. 20 superseded the old Master Direction on Export from 1 October 2026.

BPO and call centre fees from foreign clients are usually a zero-rated export for GST and business income for income tax. Under IGST Act section 16, an export of services under an LUT carries no IGST. Income tax falls under the Income-tax Act, 2025 from tax year 2026-27.

• GST zero-rating: A supply meeting the five conditions in IGST Act section 2(6) is an export of services. These include a recipient outside India, a place of supply outside India and payment in convertible foreign exchange or INR where RBI permits.
• Intermediary rule: IGST Act section 2(13) excludes a person supplying services on its own account from the meaning of intermediary. The CBIC text of section 13 shows clause (b) of sub-section (8), which set the place of supply for intermediary services, as omitted by the Finance Act, 2026. Check the effective date with a tax adviser.
• Overseas branch: Under Explanation 1 to IGST Act section 8, an establishment in India and one outside India are distinct persons. Services to the BPO's own foreign branch can fail the fifth export condition.
• Section 58: The Income-tax Act, 2025 moves the old section 44AD scheme into section 58. A resident individual, HUF or non-LLP firm running a business with turnover up to ₹2 crore, or ₹3 crore if cash receipts stay within 5 percent, can declare 6 percent of digital receipts. Companies and LLPs cannot use it.
• Foreign withholding: A US payer asks entities for Form W-8BEN-E before payment, and without it may withhold at 30 percent on US-source income. Other clients may deduct tax under their own law. Keep each deduction certificate in case the BPO claims a foreign tax credit in India.

Rules and rails are linked to official sources below with the dates they were checked. Platform figures come from each platform's own pages, checked on 30 Sept 2026 or later, and RBI authorisation was checked against RBI's published list. Rates are XE live mid-market rates, dated 3 Nov 2026. The method is on the methodology page.

1. Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification No. FEMA 23(R)/2026-RB, Reg 2(1)(f)(ii) specified authority for services other than software: Authorised Dealer in DTA, SEZ Development Commissioner in SEZ; Reg 3(2) EDF within 30 days from end of invoice month, (a) single EDF for a month, (b) services other than software may submit EDF on or before date of receipt of payment; Reg 4(2) EDPMS closure on declaration up to ₹10 lakh; Reg 6 reduction in export value, declaration up to ₹10 lakh (checked 8 Oct 2026)
2. RBI A.P. (DIR Series) Circular No. 20 (16 January 2026), Supersedes the Master Directions on Export and Import and listed circulars from 1 October 2026 (checked 8 Oct 2026)
3. Foreign Exchange Management (Export and Import of Goods and Services) (Amendment) Regulations, 2026 (22 September 2026), Regulation 5(1): 'fifteen months' replaced by 'nine months'; 'eighteen months' replaced by 'twelve months' (checked 8 Oct 2026)
4. Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2023, Regulation 3(2)(I)(a): Nepal and Bhutan; ACU members through ACU mechanism; countries other than ACU members in Indian Rupees or in any foreign currency (checked 8 Oct 2026)
5. RBI Master Direction on Regulation of Payment Aggregator (PA), Para 11(d): for inward or outward transactions processed by a PA-CB, the maximum value per transaction shall be ₹25 lakh (checked 8 Oct 2026)
6. RBI circular: Guidelines to facilitate faster cross-border inward payments (9 April 2026), Para 3: credit inward payments received during forex market hours within the same business day; para 4: effective six months from the circular date (checked 8 Oct 2026)
7. RBI A.P. (DIR Series) Circular No. 84 (2012), FETERS purpose codes for receipts, Receipt purpose codes: P0803 'Data base, data processing charges'; P1099 'Other services not included elsewhere' (checked 8 Oct 2026)
8. DGFT Self-Certified eBRC Generation Guidelines, Version 1.0 (10 November 2023), Rule 10: For Services > IT, only these four purpose codes are applicable - P0802, P0803, P0807, and P0103 (checked 8 Oct 2026)
9. RBI Master Direction - Deposits and Accounts, Para 3.1 EEFC account: 100 percent of foreign exchange earnings; monthly credits converted to Rupees on or before the last day of the succeeding calendar month after adjusting for approved uses (checked 8 Oct 2026)
10. Integrated Goods and Services Tax Act, 2017, section 2 (CBIC), Section 2(6): five conditions for export of services; section 2(13): intermediary does not include a person who supplies such goods or services on his own account (checked 8 Oct 2026)
11. Integrated Goods and Services Tax Act, 2017, section 8 (CBIC), Explanation 1: an establishment in India and any other establishment outside India are treated as establishments of distinct persons (checked 8 Oct 2026)
12. Integrated Goods and Services Tax Act, 2017, section 13 (CBIC), Section 13(2): place of supply is the location of the recipient; section 13(8)(b) shown as omitted by section 157 of the Finance Act, 2026 dated 30.03.2026 (checked 8 Oct 2026)
13. Integrated Goods and Services Tax Act, 2017, section 16 (CBIC), Section 16(1)(a): export of goods or services is a zero rated supply; section 16(3)(a): supply under bond or Letter of Undertaking without payment of integrated tax (checked 8 Oct 2026)
14. Central Goods and Services Tax Rules, 2017, Rule 96A (CBIC), Bond or Letter of Undertaking in Form GST RFD-11 prior to export, for export without payment of integrated tax (checked 8 Oct 2026)
15. Central Goods and Services Tax Rules, 2017, Rule 89 (CBIC), Rule 89(2)(c): statement of invoices with Bank Realisation Certificates or Foreign Inward Remittance Certificates for refunds on export of services (checked 8 Oct 2026)
16. Income Tax Department: Objective and scope of the new Act (Income-tax Act, 2025), 1961 Act repealed on 01.04.2026; presumptive schemes in sections 44AD, 44ADA and 44AE consolidated into section 58 (checked 8 Oct 2026)
17. The Income-tax Act, 2025 (No. 30 of 2025), Gazette of India, Section 58(2) Table Sl. No. 1: any business, eligible assessee, turnover up to ₹2 crore or ₹3 crore where cash receipts do not exceed 5%; 6% of receipts by specified banking or online mode, 8% of the rest; 58(11)(a) eligible assessee: resident individual, HUF or firm other than LLP, no commission, brokerage or agency business (checked 8 Oct 2026)
18. IRS: Instructions for Form W-8BEN-E, Give Form W-8BEN-E to the withholding agent before payment; without it the agent may have to withhold at 30%; do not send to the IRS; valid until the last day of the third succeeding calendar year unless a change in circumstances (checked 8 Oct 2026)
19. Skydo homepage (pricing and fee calculator), Know what you pay; calculator showing GST 18% of transaction fee (checked 6 Oct 2026)
20. Razorpay MoneySaver Export Account (International Bank Transfers) pricing, Standard Plan: 0% FX markup, 1% fee, FlashLinks 2%, GST applicable, flat fee of INR 1,000 on transactions below INR 1,00,000, setup and AMC INR 0 (checked 6 Oct 2026)
21. Kotak Everyday Savings Account fees and charges, Foreign Inward Remittance certificate (Branch Request) INR 100/Request; GST on Foreign Currency Conversion; fees exclusive of GST (checked 6 Oct 2026)
22. HDFC Bank: Remittance Services Fees & Charges, Inward Remittance Charge: No Charge; FIRC Charge for Inward Remittance & FCY Cheque Collection INR 200 per FIRC; GST slabs on amount of currency exchanged (checked 6 Oct 2026)
23. Wise India: Fees for receiving money (Business), Conversion fee depends on the currency; eFIRC for every transfer; GST 18% of (conversion fee + eFIRC fee); calculator (checked 6 Oct 2026)
24. Stripe India pricing, International cards with USD/other currency presentment 4.3% + 2% if currency conversion is required; Mastercard and Visa cards issued outside India 3% + 2%; American Express outside India 3.5% + 2%; dispute received INR 1,000.00 (checked 7 Oct 2026)
25. PayPal India Merchant Fees, Receiving international transactions; Currency Conversions (3.0% converting balance and payments received; 4.00% all other cases); Withdrawals Out of PayPal; Dispute Fees; Other Fees (Last Updated 28 March 2024) (checked 6 Oct 2026)
26. Airwallex Help: Eligible Countries and Territories, INDIA IN - AWX Legal Entity SINGAPORE (checked 7 Oct 2026)