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What is GIFT City and why does it matter for cross-border capital?

The answer

GIFT City — Gujarat International Finance Tec-City — is India's international financial services centre, regulated by the IFSCA. It gives cross-border funds and vehicles serving Indian markets a domicile with international tax and currency treatment inside India, making it the default structuring answer for institutional India access.

For global capital, the historical frictions of Indian exposure — currency conversion, repatriation, tax treatment — are wrapper problems, and GIFT City is the wrapper jurisdiction India built to solve them. Fund vehicles, aircraft leasing, and increasingly digital asset infrastructure operate under its regime.

GDA evaluates GIFT City as the candidate domicile for its India corridor vehicles, with counsel review preceding any establishment — the structuring capability is described on this site; no entity is claimed until it exists.

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