| Factor Income from abroad | Factor income to abroad |
| Income earned by all the residents of a country from rest of the world in the form of rent, interest, wages & profits. | Income remitted by all the non residents living in the country to rest of the world in the form of rent, interest, wages & profits, |
| Salaries of Indian employees working in the US embassy located in India. | Salaries of an **** working at Indian embassy located in USA. |