Chartered Accountants◆Practising since 2016

Hong Kong to India · Parent obligations

What the Hong Kong parent must do at home after investing in India

CA Utsav Dogra, Chartered Accountant, ICAI M. No. 542375 · Updated

In brief

The Hong Kong parent's home-country obligations depend on Indian figures, so the two calendars need to meet. Typical points: foreign-sourced income exemption regime conditions; substance for treaty benefits. Hong Kong advisers confirm the home-country side.

What is specific to Hong Kong companies

Hong Kong taxes profits territorially at 8.25% and 16.5%; large groups fall under Hong Kong's minimum top-up tax.

Home-country points

  • Foreign-sourced income exemption regime conditions
  • Substance for treaty benefits
  • Audited accounts
  • Transfer pricing documentation above thresholds

We supply the Indian accounts, tax certificates and transfer pricing data on the parent's timetable.

Our services

How SU and Company helps

We keep the Indian company's compliance calendar and file everything on it.

  • Monthly TDS, GST and payroll filings
  • Accounts and group reporting packs
  • Statutory audit coordination
  • AGM, AOC-4, MGT-7 and director KYC
  • Income-tax return and FLA return

Questions

Do you advise on home-country tax?

No. We cover India and coordinate with the parent's Hong Kong advisers.

General information as at 5 November 2026, not advice for a particular case. Indian and Hong Kong rules change often; confirm the current position before acting. Hong Kong law points should be confirmed with a Hong Kong adviser.

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