What is specific to US companies
US groups often need a separate fair value for US GAAP or ASC 718 purposes. That exercise does not replace the FEMA valuation certificate, which must be in rupees and issued for the Indian transaction.
Our services
How SU and Company helps
We review ownership chains and set up the investment route that fits them.
- Ownership and look-through analysis
- Choice of direct or holding-company route
- FEMA filings for NRI- or resident-linked structures
- Treaty eligibility documentation on the Indian side
Questions
Is a valuation needed at incorporation?
Subscription to the memorandum at face value on incorporation does not need a valuation. Later issues do.
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.