<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>5
<FILENAME>india77b.txt
<TEXT>




Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders
of The India Fund, Inc.


In planning and performing our audit of the financial statements
of The India Fund, Inc. (the "Fund") as of and for the year ended
December 31, 2005, in accordance with the standards of the Public
Company Accounting Oversight Board (United States), we considered
the Fund's internal control over financial reporting, including
control activities for safeguarding securities, as a basis for
designing our auditing procedures for the purpose of expressing
our opinion on the financial statements and to comply with the
requirements of Form N-SAR, but not for the purpose of expressing
an opinion on the effectiveness of the Fund's internal control
over financial reporting. Accordingly, we express no such
opinion.

The management of the Fund is responsible for establishing and
maintaining effective internal control over financial reporting.
In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and
related costs of controls.  A company's internal control over
financial reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and
the preparation of financial statements for external purposes in
accordance with generally accepted accounting principles.  Such
internal control over financial reporting includes policies and
procedures that provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use or
disposition of a company's assets that could have a material
effect on the financial statements.

Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements.
Also, projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree
of compliance with the policies or procedures may deteriorate.

A control deficiency exists when the design or operation of a
control does not allow management or employees, in the normal
course of performing their assigned functions, to prevent or
detect misstatements on a timely basis. A significant deficiency
is a control deficiency, or combination of control deficiencies,
that adversely affects the company's ability to initiate,
authorize, record, process or report external financial data
reliably in accordance with generally accepted accounting
principles such that there is more than a remote likelihood that
a misstatement of the company's annual or interim financial
statements that is more than inconsequential will not be
prevented or detected.  A material weakness is a control
deficiency, or combination of control deficiencies, that results
in more than a remote likelihood that a material misstatement of
the annual or interim financial statements will not be prevented
or detected.

Our consideration of the Fund's internal control over financial
reporting was for the limited purpose described in the first
paragraph and would not necessarily disclose all deficiencies in
internal control over financial reporting that might be
significant deficiencies or material weaknesses under standards
established by the Public Company Accounting Oversight Board
(United States).  However, we noted the following deficiency in
the Fund's internal control over financial reporting and its
operation, including controls for safeguarding securities, that
we consider to be material weaknesses as defined above as of
December 31, 2005.

Management did not maintain effective control over the process to
identify a potential tax liability in the Fund.  Specifically, as
a result of the Fund's failure to declare its spillback
distribution of accumulated income and realized gains for its
2004 calendar year prior to filing its 2004 Federal income tax
return on or before September 15, 2005, the Fund did not meet the
requirements under Subchapter M of the Internal Revenue Code to
be considered a regulated investment company for the 2004
calendar year.  This control deficiency resulted in an adjustment
to the Fund's 2005 financial statements.  Additionally, this
control deficiency could have resulted in a misstatement to tax
expense and tax liability that would have resulted in a material
misstatement of financial statements that would not have been be
prevented or detected.

This report is intended solely for the information and use of
management and the Board of Directors of The India Fund, Inc. and
the Securities and Exchange Commission and is not intended to be
and should not be used by anyone other than these specified
parties.




PricewaterhouseCoopers LLP
February 28, 2006


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