code ? and advise needed
There are a lot of code questions here to be answered. Questions like, is the sub panel going to be 120 volt or 240 volt? 30 amp, 60 amp, or 100 amp.? What is the load on the panel going to be? Lighting load? motor load, etc. As for installing the panel in the kitchen or any other room, is the proper work space clearence? ( proper space from side to side, and space in front of panel?)You might have to add more information.
The basement should be a good place to locate your sub panelboard. A couple of basic items to remember. 1. Maintain clearance around the panel, don't pile things in front of it. The Code requires a 30 inch min. width and 36 inche deep "area" around the panel without any other items in that space. 2. Make certain you install a 4 wire feeder cable to your sub panel ie. isolate the neutral.