Chartered Accountants Est. 2019

Hong Kong to India · Parent obligations

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

, FCA, 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 S U & CO. 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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