We are the software developing company and wanted to fill out the SCCA Which one do we need to use? Transfer to controllers or Processors? We would be transferring the information to our contractor software company in India from the USA
I would need more information. It depends on who processes personal data. The processor collects and processes personal data on behalf of the controller, according to the article 28 GDPR. So if the contractor software company will process data on your behalf, you will be the controller and the contractor will be the processor.
On the contrary, if you are developing a software and license it to the contractor who will processes data on its own behalf and on its own servers, the contractor will be the controller and you might be the processor if you have any access to personal data (i.e. for maintenance reason).