Current Account(-)
1. Invisible
2. Visible

1.1. Services(+)
1.2. Income(-)
1.3. Transfer(+)

2.1. Goods(+)

1.2.1. Dividend
1.2.2. Interest
1.2.3. Profit

1.3.1. Gift
1.3.2. Donation
1.3.3. Remittance

Capital Account(+)

1. NRI Account(+)
2. Investment(+)
3. Loan (+)

1.1. Gift
1.2. Donation
1.3. Remittance

2.1. Sovereign
2.2. Commercial

3.1. FDI
3.2. FII / FPI