Corporate tax rates for Pharma Companies in India (2018): 25% for turnover below INR 250 crores. 30% for turnover above INR 250 Crores.
Corporate Tax rates India before 2018 – 30%
Corporate tax rates for Pharma Companies in United States (2018):  21%
Corporate Tax rates United States earlier – 35%
IMPACT of lower corporate tax rates of US on Indian Pharma Market
Since the tax has gone down drastically from 35% to 21%, Pharma Majors of India are looking forward to invest in USA for assets creation. This may be done by both Greenfield & Brownfield investment routes.