Updated for 2026 Syllabus Detailed Explanations High-Yield Core Concepts

Bank Promotion Exam Guide

Banking Awareness | Banking Knowledge | for all Bank Exams

Module: General Practice

Q37: Which of the following pairs is INCORRECTLY matched with its classification in India's Balance of Payments?

A
Remittances from Gulf Countries — Current Account (Private Transfers)
B
Software Export Earnings — Capital Account (Non-Debt Creating Flows)
C
Sovereign Bonds issued abroad — Capital Account (Debt Creating Flows)
D
Grant from the World Bank for flood relief — Current Account (Official Transfers)
✅ Correct Answer: B
Software exports are Current Account transactions, not Capital.
Software exports fall under Services (Invisibles) within the Current Account.
Exporting software is the sale of a service/product.
It earns revenue (Income) but does not create a future repayment obligation (Liability) nor does it sell a national asset (like land or equity). Therefore, it fails the Capital Account test.
Software services are the single largest component of India's "Net Services" surplus, often buffering the Merchandise Trade Deficit.