Effective or announced 22 December 2025Impact for foreign investors: medium
What changed
On 22 December 2025 IFSCA approved new regulations for global in-house centres in GIFT IFSC. A GIC unit serves its group’s financial-services operations and registers with IFSCA. IFSC units can deduct 100% of eligible income for 20 consecutive years out of 25.
Who it affects
Banks, insurers, asset managers and other financial groups considering a captive in India for group operations.
What to do
Compare a GIFT IFSC GIC with an onshore GCC on tax, regulation and talent. Check registration requirements with IFSCA before choosing a location.