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 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 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.