What is specific to US companies
Indian profits can be taxed in the US before any dividend through Subpart F and net CFC tested income. The Indian effective tax rate of about 25% usually clears the high-tax exception, but the calculation needs Indian figures each year, along with Form 5471 and FBAR data.
Home-country points
- Form 5471 for the Indian subsidiary with the parent's return
- Subpart F and net CFC tested income rules
- FBAR for foreign accounts where signatory rules apply
- Check-the-box choice (Form 8832) for the Indian company
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 US advisers.
General information as at 5 November 2026, not advice for a particular case. Indian and US rules change often; confirm the current position before acting. US law points should be confirmed with a US adviser.