<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>IFN_EX_77B.txt
<DESCRIPTION>AUDIT OPINION
<TEXT>

Report of Independent Registered Public
Accounting Firm

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

In our opinion, the accompanying statement of
assets and liabilities, including the portfolio of
investments in securities, and the related
statements of operations and of changes in net
assets and the financial highlights present fairly, in
all material respects, the financial position of The
India Fund, Inc. (the "Fund") as of December 31,
2016, the results of its operations for the year then
ended, the changes in its net assets for each of the
two years in the period then ended and the
financial highlights for each of the five years in the
period then ended, in conformity with accounting
principles generally accepted in the United States
of America.  These financial statements and
financial highlights (hereafter referred to as
"financial statements") are the responsibility of the
Fund's management.  Our responsibility is to
express an opinion on these financial statements
based on our audits.  We conducted our audits of
these financial statements in accordance with the
standards of the Public Company Accounting
Oversight Board (United States).  Those standards
require that we plan and perform the audit to
obtain reasonable assurance about whether the
financial statements are free of material
misstatement.  An audit includes examining, on a
test basis, evidence supporting the amounts and
disclosures in the financial statements, assessing
the accounting principles used and significant
estimates made by management, and evaluating
the overall financial statement presentation.  We
believe that our audits, which included
confirmation of securities as of December 31, 2016
by correspondence with the custodian, provide a
reasonable basis for our opinion.



Philadelphia, Pennsylvania
February 27, 2017
</TEXT>
</DOCUMENT>
