<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>IFN_EX77B.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>
Report of Independent Registered Public
Accounting Firm


To the Stockholders and Board of Directors 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,
2016, 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 controls
over 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 do not express an opinion on the
effectiveness of the Fund's internal control over
financial reporting.

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 Fund'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.  A fund's internal
control over financial reporting includes those
policies and procedures that (1) pertain to the
maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and
dispositions of the assets of the Fund; (2) provide
reasonable assurance that transactions are
recorded as necessary to permit preparation of
financial statements in accordance with generally
accepted accounting principles, and that receipts
and expenditures of the Fund are being made only
in accordance with authorizations of management
and directors of the Fund; and (3)  provide
reasonable assurance regarding prevention or
timely detection of unauthorized acquisition, use
or disposition of a fund'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 deficiency in internal control over financial
reporting 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 material weakness is a deficiency,
or a combination of deficiencies, in internal
control over financial reporting, such that there is
a reasonable possibility that a material
misstatement of the Fund's annual or interim
financial statements will not be prevented or
detected on a timely basis.

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 material weaknesses under standards
established by the Public Company Accounting
Oversight Board (United States).  However, we
noted no deficiencies in the Fund's internal
control over financial reporting and its operation,
including controls over safeguarding securities
that we consider to be material weaknesses as
defined above as of December 31, 2016.

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.



/s/ PricewaterhouseCoopers LLP
February 27, 2017





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PricewaterhouseCoopers LLP, Two Commerce Square,
Suite 1800, 2001 Market Street, Philadelphia, PA
19103-7042
T: (267) 330-3000,  F: (267) 330-3300,
www.pwc.com/us

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