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What will be the in-hand for this offer?

Accenture India Hi Folks Need your advise. One of my friend has an offer from Honeywell Chicago. He is currently working in Accenture India. couple of questions if you can help me with.
1. Honeywell Offer $180,000 p.a. vs INR 20 Lakh in Accenture(due for 12% Fixed increase and 20% Variable wef Dec'22) . Is it good to join considering relocation cost and tax structure in US?
2. how is the work culture and growth opportunities in Honeywell Chicago office?
3. Any other advise pls share ?
Honeywell Accenture
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Boa offers only fixed+retirals. So go with Boa. By the way what is your tech stack?
Cloud architect, Java, App modernization