Performance incentives received from USA

Performance bonus is related to tax , so tax invoice is better to show it to your clients. Debit note on the other hand is related to sales transactions only. However, you are also selling exports which makes debit notes probable on income earned from foreign. You must understand the aspect of administration of ledger. A debit note is a document sent by a buyer to its seller, or in other words, a purchaser to its vendor while returning goods received on credit. So if you have this situation, only then debit note is probable.