<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>2
<FILENAME>77K_IFN.txt
<DESCRIPTION>CHANGE IN ACCOUNTANT
<TEXT>
EX-99.77K: Changes in registrant's certifying
accountant

     Resignation of independent registered public
accounting firm
          On August 8, 2017, PricewaterhouseCoopers LLP
("PwC") resigned as the independent registered public
accounting firm for The India Fund, Inc. (the "Fund").
          The reports of PwC on the Fund's financial
statements as of and for the two most recent fiscal years
(ended December 31, 2016 and December 31, 2015) did not
contain an adverse opinion or a disclaimer of opinion, and
were not qualified or modified as to uncertainties, audit scope
or accounting principles.
          During the Fund's two most recent fiscal years
(ended December 31, 2016 and December 31, 2015) and the
subsequent interim period through August 8, 2017, there were
no disagreements between the Fund and PwC on any matter of
accounting principles or practices, financial statement
disclosure or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of PwC,
would have caused it to make reference to the subject matter
of the disagreements in its reports on the financial statements
of the Fund for such years.
          During the Fund's two most recent fiscal years
(ended December 31, 2016 and December 31, 2015) and the
subsequent interim period through August 8, 2017, there were
no "reportable events" (as defined in Item 304(a)(1)(v) of
Regulation S-K under the Securities Exchange Act of 1934, as
amended (the "Exchange Act")).
          The Fund has provided PwC with a copy of the
foregoing disclosures and has requested that PwC furnish it
with a letter addressed to the Securities and Exchange
Commission stating whether it agrees with the statements
made by the Fund set forth above. A copy of PwC's letter
dated August 29, 2017 is filed as an exhibit to this Form N-
SAR.
     Engagement of new independent registered public
accounting firm
          On August 8, 2017, upon the recommendation of
its Audit Committee, the Fund's Board of Directors approved
the engagement of KPMG LLP ("KPMG") as the independent
registered public accounting firm for the Fund for the fiscal
year ending December 31, 2017, effective August 8, 2017.
During the Fund's two most recent fiscal years (ended
December 31, 2016 and December 31, 2015) and the
subsequent interim period through August 8, 2017, neither the
Fund, nor anyone on its behalf, consulted with KPMG, on
behalf of the Fund, regarding the application of accounting
principles to a specified transaction (either completed or
proposed), the type of audit opinion that might be rendered on
the Fund's financial statements, or any matter that was either
the subject of a "disagreement," as defined in
Item 304(a)(1)(iv) of Regulation S-K under the Exchange Act
and the instructions thereto, or a "reportable event," as defined
in Item 304(a)(1)(v) of Regulation S-K under the Exchange
Act.







</TEXT>
</DOCUMENT>
