<SEC-DOCUMENT>0001104659-22-032478.txt : 20220310
<SEC-HEADER>0001104659-22-032478.hdr.sgml : 20220310
<ACCEPTANCE-DATETIME>20220310164918
ACCESSION NUMBER:		0001104659-22-032478
CONFORMED SUBMISSION TYPE:	N-CSR
PUBLIC DOCUMENT COUNT:		22
CONFORMED PERIOD OF REPORT:	20211231
FILED AS OF DATE:		20220310
DATE AS OF CHANGE:		20220310
EFFECTIVENESS DATE:		20220310

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INDIA FUND INC
		CENTRAL INDEX KEY:			0000917100
		IRS NUMBER:				133749070
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-CSR
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-08266
		FILM NUMBER:		22729721

	BUSINESS ADDRESS:	
		STREET 1:		1900 MARKET STREET
		STREET 2:		SUITE 200
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103
		BUSINESS PHONE:		215-405-5700

	MAIL ADDRESS:	
		STREET 1:		1900 MARKET STREET
		STREET 2:		SUITE 200
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INDIA FUND INC /NY NEW
		DATE OF NAME CHANGE:	19940106
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-CSR
<SEQUENCE>1
<FILENAME>tm221498d3_ncsr.htm
<DESCRIPTION>N-CSR
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">UNITED STATES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;N-CSR</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERTIFIED SHAREHOLDER REPORT OF REGISTERED MANAGEMENT
INVESTMENT COMPANIES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investment Company Act file number:</FONT></TD>
    <TD STYLE="width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">811-08266</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exact name of registrant as specified in charter:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The India Fund,&nbsp;Inc.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Address of principal executive offices:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1900 Market Street, Suite&nbsp;200</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Philadelphia, PA 19103</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name and address of agent for service:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Andrea Melia</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">abrdn Inc.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1900 Market Street Suite&nbsp;200</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Philadelphia, PA 19103</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registrant&rsquo;s telephone number, including area code:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1-800-522-5465</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date of fiscal year end:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December&nbsp;31</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date of reporting period:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December&nbsp;31, 2021</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 1. Reports to Stockholders.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="tm224198d3_ncsrimg01.jpg" ALT=""><FONT STYLE="font-size: 20pt">&nbsp;</FONT></P>

<P ALIGN="LEFT" STYLE="margin: 0pt 0pt 12pt 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 20pt"><B>The India
Fund, Inc. (IFN)</B></FONT></P>
<P ALIGN="LEFT" STYLE="margin: 0pt 0pt 0pt 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 14pt"><B>Annual
Report</B></FONT></P>
<P ALIGN="LEFT" STYLE="margin: 0pt 0pt 22pt 0.25in"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 14pt">December
31, 2021</FONT></P>

<P STYLE="text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 14pt">&nbsp;</FONT></P>

<P STYLE="text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 14pt">&nbsp;</FONT></p>


<P STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0.125in; vertical-align: middle; font: 10pt Times New Roman, Times, Serif; width: 53%; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Image:
    Bandra-Worli Sea Link, Mumbai, India</FONT></TD>
    <TD STYLE="width: 47%; font: 10pt Times New Roman, Times, Serif; text-align: right"><IMG SRC="tm224198d3_ncsrimg02.jpg" ALT=""></TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>



<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: rgb(35,31,32)"><FONT STYLE="font-size: 18pt">Managed Distribution
Policy </FONT><FONT STYLE="font-size: 11pt">(unaudited)</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="float: left; width: 48%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Board of Directors of The India Fund, Inc.
(the &quot;Fund&quot;) has authorized a managed distribution policy (&quot;MDP&quot;) of paying quarterly distributions at an annual
rate, set once a year, that is a percentage of the average daily net asset value (&quot;NAV&quot;) for the previous three months as of
the month-end prior to declaration. With each distribution, the Fund will issue a notice to shareholders and an accompanying press release
which will provide detailed information regarding the amount and composition of the distribution and other</P>

</DIV>

<DIV STYLE="float: right; width: 48%"><P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">information required by the Fund's MDP exemptive
order. The Fund's Board of Directors may amend or terminate the MDP at any time without prior notice to shareholders; however, at this
time, there are no reasonably foreseeable circumstances that might cause the termination of the MDP. You should not draw any conclusions
about the Fund's investment performance from the amount of distributions or from the terms of the Fund's MDP.</P>

</DIV>

<DIV STYLE="clear: both; width: 100%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: rgb(35,31,32)"><FONT STYLE="font-size: 18pt">Distribution Disclosure
Classification </FONT><FONT STYLE="font-size: 11pt">(unaudited)</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="float: left; width: 48%"><P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund's policy is to provide investors with
a stable distribution rate. Each quarterly distribution will be paid out of current income, supplemented by realized capital gains and,
to the extent necessary, paid-in capital.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund is subject to U.S. corporate, tax and
securities laws. Under U.S. tax rules, the amount applicable to the Fund and character of distributable income for each fiscal period
depends on the actual exchange rates during the entire year between the U.S. Dollar and the currencies in which Fund assets are denominated
and on the aggregate gains and losses realized by the Fund during the entire year.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Therefore, the exact amount of distributable income
for each fiscal year can only be determined as of the end of the Fund's fiscal year, December 31, 2021. Under Section 19 of the Investment
Company Act of 1940, as amended (the &quot;1940 Act&quot;), the Fund is required to indicate</P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<DIV STYLE="float: right; width: 48%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">the sources of certain distributions to shareholders.
The estimated distribution composition may vary from quarter to quarter because it may be materially impacted by future income, expenses
and realized gains and losses on securities and fluctuations in the value of the currencies in which Fund assets are denominated.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Based on generally accepted accounting principles
(GAAP), the Fund estimates the distributions for the fiscal year commenced January 1, 2021 through the distribution paid on December
31, 2021 consisted of 2.7% net investment income and 97.3% net realized gains.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">A Form 1099-DIV was sent to shareholders in January
2022, which states the amount and composition of distributions and provides information with respect to their appropriate tax treatment
for the 2021 calendar year.</P>

</DIV>

<DIV STYLE="clear: both; width: 100%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">The
India Fund, Inc.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: rgb(35,31,32)"><FONT STYLE="font-size: 18pt">Letter to Shareholders
</FONT><FONT STYLE="font-size: 11pt">(unaudited)</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<DIV STYLE="float: left; width: 48%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Dear Shareholder,</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">We present this Annual Report which covers the
activities of The India Fund, Inc. (the &quot;Fund&quot;) for the fiscal year ended December 31, 2021. The Fund's investment objective
is long-term capital appreciation, which the Fund seeks to achieve by investing primarily in the equity securities of Indian companies.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Total Investment Return<FONT STYLE="font-size: 8pt"><SUP>1</SUP></FONT></B></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 2pt">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">For the fiscal year ended December 31, 2021, the
total return to shareholders of the Fund based on the net asset value (&quot;NAV&quot;) and market price of the Fund, respectively, compared
to the Fund's benchmark are as follows:</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Calibri, Helvetica, Sans-Serif; border-collapse: collapse">
  <TR STYLE="background-color: rgb(220,221,222); vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 68%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 32%; padding-right: 8pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20"><B>1
    Year</B></FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="padding-left: 7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20">NAV</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: rgb(35,31,32)"><SUP>2,3</SUP></FONT></TD>
    <TD STYLE="padding-right: 8pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20">17.7%</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="padding-left: 7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20">Market Price</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: rgb(35,31,32)"><SUP>2</SUP></FONT></TD>
    <TD STYLE="padding-right: 8pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20">21.9%</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: #231F20 1pt solid; padding-left: 7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20">MSCI
    India Index (Net Dividends)</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt; color: rgb(35,31,32)"><SUP>4</SUP></FONT></TD>
    <TD STYLE="border-bottom: #231F20 1pt solid; padding-right: 8pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20">26.2%</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">For more information about Fund performance please
see the Report of the Investment Manager (page xx) and Total Investment Returns (page xx).</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>NAV, Market Price and Premium/Discount</B></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 2pt">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">The below table represents comparison from current
fiscal year end to prior fiscal year end of market price to NAV and associated premium(+)/discount(-).</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Calibri, Helvetica, Sans-Serif; border-collapse: collapse">
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; width: 25%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; width: 25%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; width: 24%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20"><B>Closing</B></FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; width: 26%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20"><B>Market</B></FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; padding-right: 8pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20"><B>Premium(+)/</B></FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: Black 1.5pt solid; padding-right: 10.25pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20"><B>NAV</B></FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: Black 1.5pt solid; padding-right: 1.25pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20"><B>Price</B></FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: Black 1.5pt solid; padding-right: 8pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20"><B>Discount</B></FONT>(-)</TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="padding-left: 7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20">12/31/2021</FONT></TD>
    <TD STYLE="padding-right: 10.25pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20">$23.47</FONT></TD>
    <TD STYLE="padding-right: 1.25pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20">$21.10</FONT></TD>
    <TD STYLE="padding-right: 8pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20">-10.1%</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); vertical-align: bottom">
    <TD STYLE="border-bottom: #231F20 1pt solid; padding-left: 7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20">12/31/2020</FONT></TD>
    <TD STYLE="border-bottom: #231F20 1pt solid; padding-right: 10.25pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20">$22.99</FONT></TD>
    <TD STYLE="border-bottom: #231F20 1pt solid; padding-right: 1.25pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20">$19.96</FONT></TD>
    <TD STYLE="border-bottom: #231F20 1pt solid; padding-right: 8pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9.5pt; color: #231f20">-13.2%</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Throughout the fiscal year ended December 31, 2021,
the Fund's NAV was within a range of $22.05 to $26.68 and the Fund's market price was within a range $19.52 to $23.75. Throughout the
fiscal year ended December 31, 2021, the Fund's shares traded within a range of premium(+)/discount(-) of -6.0% to -14.6%.</P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<DIV STYLE="float: right; width: 48%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Managed Distribution Policy</B></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 2pt">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">The Fund has a managed distribution policy of paying
quarterly distributions at an annual rate, set once a year, that is a percentage of the average daily NAV for the previous three months
as of the month-end prior to declaration. In February 2022, the Board determined the rolling distribution rate to be 10% for the 12-month
period commencing with the distribution payable in March 2022. This policy will be subject to regular review by the Board. The distributions
will be made from current income, supplemented by realized capital gains and, to the extent necessary, paid-in capital, which is a nontaxable
return of capital.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">On February 23, 2022, the Board approved an amendment
to the Fund's quarterly distribution policy such that distributions will be paid in newly issued shares of common stock of the Fund to
all shareholders who have not otherwise elected to receive cash, effective with the distribution payable in June 2022.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">This stock distribution will automatically be paid
in newly issued shares of the Fund unless otherwise instructed by the shareholder. Shares of common stock will be issued at the lower
of the net asset value (&quot;NAV&quot;) per share or the market price per share with a floor for the NAV of not less than 95% of the
market price. Fractional shares will generally be settled in cash, except for registered shareholders with book entry accounts at Computershare
Investor Services who will have whole and fractional shares added to their account.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Shareholders will be able to request to be paid
their quarterly distributions in cash instead of shares of common stock by providing advance notice to the bank, brokerage or nominee
who holds their shares if the shares are in &quot;street name&quot; or by filling out in advance an election card received from Computershare
Investor Services if the shares are in registered form.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund is covered under exemptive relief received
by the Fund's investment manager from the U.S. Securities and Exchange Commission (SEC) that allows the Fund to distribute long-term
capital gains as frequently as monthly in any one taxable year.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

</DIV>

<DIV STYLE="clear: both; width: 100%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">1</TD><TD STYLE="text-align: justify">Past performance is no
                                            guarantee of future results. Investment returns and principal value will fluctuate and shares,
                                            when sold, may be worth more or less than original cost. Current performance may be lower
                                            or higher than the performance quoted. Net asset value return data include investment management
                                            fees, custodial charges and administrative fees (such as Director and legal fees) and assumes
                                            the reinvestment of all distributions.</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">2</TD><TD STYLE="text-align: justify">Assuming the reinvestment
                                            of dividends and distributions.</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">3</TD><TD STYLE="text-align: justify">The Fund's total return
                                            is based on the reported net asset value (&quot;NAV&quot;) for each financial reporting period
                                            end and may differ from what is reported on the Financial Highlights due to financial statement
                                            rounding or adjustments.</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">4</TD><TD STYLE="text-align: justify">The MSCI India Index (Net
                                            Dividends) is designed to measure the performance of the large and mid-cap segments of the
                                            Indian market. With 84 constituents, the index covers approximately 85% of the Indian equity
                                            universe. The returns of the MSCI India Index (Net Dividends) are calculated net of withholding
                                            taxes, to which the Fund is generally subject. Indexes are unmanaged and have been provided
                                            for comparison purposes only. No fees or expenses are reflected. You cannot invest directly
                                            in an index. Index performance is not an indication of the performance of the Fund itself.
                                            For more information about Fund performance, please visit http://www.aberdeenifn.com.</TD>
</TR></TABLE>

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: right; font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: rgb(35,31,32)">The
India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>1</B></FONT></P>

<P STYLE="font: 8pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<!-- Field: Page; Sequence: 5 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: #231f20"><FONT STYLE="font-size: 18pt">Letter to Shareholders
</FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<DIV STYLE="float: left; width: 48%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Elective Stock Distribution</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 2pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">On December 9, 2021, the Board of Directors declared
the payment of an elective cash distribution to be paid in the amount of $0.80 per share of common stock, on January 31, 2022, to shareholders
of record at the close of business on December 20, 2021. As announced, the distribution was payable in shares of the Fund's common stock.
However, stockholders had the option to request that their distributions be paid in cash in lieu of common stock. The aggregate amount
of cash paid out in the distribution was not limited. The common stock distributed was valued at $21.77 per share, which equaled the
average trading price of the Fund's common shares on the NYSE as of the close of trading during a three-business day period ended on
January 20, 2022. Following the closing of the elective cash distribution, the Fund's number of outstanding shares was 27,317,259.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Open Market Repurchase Program</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Board has authorized Fund management to make
open market purchases from time to time in an amount up to 10% of the Fund's outstanding shares, in accordance with Rule 10b-18 under
the Securities Exchange Act of 1934, as amended (the &quot;Exchange Act&quot;), and other applicable federal securities laws. Such purchases
may be made when, in the reasonable judgment of Fund management, such repurchases may enhance shareholder value. During the fiscal year
ended December 31, 2021, the Fund did not repurchase any shares. The Fund reports repurchase activity on the Fund's website on a monthly
basis.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Portfolio Holdings Disclosure</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 2pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund's complete schedule of portfolio holdings
for the second and fourth quarters of each fiscal year are included in the Fund's semiannual and annual reports to shareholders. The
Fund files its complete schedule of portfolio holdings with the Securities and Exchange Commission (the &quot;SEC&quot;) for the first
and third quarters of each fiscal year as an exhibit to its reports on Form N-PORT. These reports are available on the SEC's website
at http://www.sec.gov. The Fund makes the information available to shareholders upon request and without charge by calling Investor relations
toll-free at 1-800-522-5465.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Proxy Voting</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 2pt">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">A description of the policies and procedures that
the Fund uses to determine how to vote proxies relating to portfolio securities and information regarding how the Fund voted proxies
relating to portfolio securities during the most recent twelve months ended June 30 is available by August 31 of the relevant year: (i)
upon request and without charge by calling Investor Relations toll-free at 1-800-522-5465 and (ii) on the SEC's website at http://www.sec.gov.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<DIV STYLE="float: right; width: 48%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Unclaimed Share Accounts</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 2pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Please be advised that abandoned or unclaimed property
laws for certain states require financial organizations to transfer (escheat) unclaimed property (including Fund shares) to the state.
Each state has its own definition of unclaimed property, and Fund shares could be considered &quot;unclaimed property&quot; due to account
inactivity (e.g., no owner-generated activity for a certain period), returned mail (e.g., when mail sent to a shareholder is returned
to the Fund's transfer agent as undeliverable), or a combination of both. If your Fund shares are categorized as unclaimed, your financial
advisor or the Fund's transfer agent will follow the applicable state's statutory requirements to contact you, but if unsuccessful, laws
may require that the shares be escheated to the appropriate state. If this happens, you will have to contact the state to recover your
property, which may involve time and expense. For more information on unclaimed property and how to maintain an active account, please
contact your financial adviser or the Fund's transfer agent.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>COVID-19</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 2pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Beginning in the first quarter of 2020, the illness
caused by a novel coronavirus, COVID-19, has resulted in a global pandemic and major disruption to economies and markets around the world,
including the United States. Financial markets have experienced extreme volatility and severe losses. Some sectors of the economy and
individual issuers have experienced particularly large losses. These circumstances may continue for an extended period of time, and as
a result may affect adversely the value and liquidity of the Fund's investments. The rapid development and fluidity of this situation
precludes any prediction as to the ultimate adverse impact of COVID-19 on economic and market conditions, and, as a result, present uncertainty
and risk with respect to the Fund and the performance of its investments and ability to pay distributions. The full extent of the impact
and effects of COVID-19 will depend on future developments, including, among other factors, the duration and spread of the outbreak,
along with related travel advisories, quarantines and restrictions, the recovery time of the disrupted supply chains and industries,
the impact of labor market interruptions, the impact of government interventions, and uncertainty with respect to the duration of the
global economic slowdown.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>abrdn</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 2pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">abrdn plc, formerly known as Standard Life Aberdeen
plc, was renamed on September 27, 2021. In connection with this re-branding, the entities within abrdn plc group, including investment
advisory entities, have been or will be renamed in the near future. In addition, certain fund names may be re-branded over the next year.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

</DIV>

<DIV STYLE="clear: both; width: 100%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #231f20"><B>2
</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The India Fund, Inc.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; color: #231f20"><FONT STYLE="font-size: 18pt">Letter to Shareholders
</FONT><FONT STYLE="font-size: 11pt">(unaudited) (concluded)</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="border-bottom: Black 1pt solid; font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<DIV STYLE="float: left; width: 48%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Investor Relations Information</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 2pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">As part of abrdn's commitment to shareholders,
we invite you to visit the Fund on the web at www.aberdeenifn.com. Here, you can view monthly fact sheets, quarterly commentary, distribution
performance information, updated daily data courtesy of Morningstar<SUP>&reg;</SUP>, portfolio charting and other Fund literature.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">Enroll in abrdn's email services and be among the
first to receive the latest closed-end fund news, announcements, videos and other information. In addition, you can receive electronic
versions of important Fund documents including annual reports, semi-annual reports, prospectuses, and proxy statements. Sign up today
at https://www.abrdn.com/en-us/cefinvestorcenter/contact-us/preferences</P>

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</DIV>

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<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">Contact Us:</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">Visit: https://www.abrdn.com/en-us/cefinvestorcenter;</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">Email: Investor.Relations@abrdn.com;
                                            or</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">Call: 1-800-522-5465
                                            (toll-free in the U.S.).</TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Yours
sincerely,</FONT></P>

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<P STYLE="font: 9pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">/s/
Alan R. Goodson</FONT></P>

<P STYLE="font: 9pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Alan
R. Goodson</B></FONT></P>

<P STYLE="font: 9pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">President</FONT></P>

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<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>All
amounts are U.S. Dollars unless otherwise stated.</B></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #231f20">The
India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>3</B></FONT></P>

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<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Report of the Investment Manager</P>

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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="float: left; width: 48%"><P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Market review</B></P>

<P STYLE="font: 2pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Indian equities,
as measured by the Morgan Stanley Capital International (MSCI) India Index (net dividends), returned 26.2% in U.S. dollar terms for the
12-month period ended December 31, 2021 &ndash; the strongest performance for Indian stocks in four years. At the end of 2021, India
was one of the top-performing markets in Asia and globally. A record-breaking number of new firms also made their market debut, with
a significant portion of the capital raised going to technology companies, including several start-ups. These listings drew renewed investor
interest in larger-cap companies over smaller- and mid-cap companies.</P>

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<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Underpinning the double-digit market rally during
the reporting period was the loose monetary policy environment and Indian government policies that supported local businesses. Rising
inflation caused some worry, as the cost of imported crude oil spiked. However, the Reserve Bank of India's (RBI) monetary policy remained
accommodative and it expanded bond purchases, buoying investors' risk appetite. In terms of policy, New Delhi's generous pro-business
budget, its expansive plans to sell infrastructure assets to the private sector, as well as incentives to boost employment in the auto
and related components sectors, fueled hopes that the economy was on its way to a robust recovery after a downturn in 2020.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Regarding the COVID-19 pandemic, the government
of India implemented one of the world's largest vaccination drives. According to India's Ministry of Health and Family welfare, more
than 60% of India's adult population was fully vaccinated as of late December 2021, and booster shots also have been rolled out. The
government's decision to avoid a blanket lockdown when new coronavirus variants caused spikes in infections also bolstered the market.
Nonetheless, these new waves of infections led to the reimposition of mobility restrictions that hampered domestic consumption, which
in turn, led to downgrades to gross domestic product (GDP) growth forecasts.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Fund performance review</B></P>

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<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The India Fund returned 17.7%<SUP>1</SUP> on a
net asset value (NAV) basis for the 12-month period ended December 31, 2021, versus the 26.2% return of its benchmark, the MSCI India
Index</P>

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<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund's overweight allocation to the banking
sector relative to the benchmark was the main reason for the underperformance, notwithstanding the Fund's double-digit return for the
reporting period. In particular, the holdings in HDFC Bank and Kotak Mahindra</P>

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</DIV>

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<DIV STYLE="float: right; width: 48%"><P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Bank weighed
                                      on the Fund's relative performance, as high-quality lenders lagged the overall banking sector,
                                      with investors rotating into faster-growing companies in anticipation of more conducive lending
                                      conditions. However, we maintain our conviction in HDFC Bank and Kotak Mahindra Bank, as well as
                                      the Fund's other financial holdings, which we believe offer good exposure to India's longer-term
                                      consumer growth, especially as digital banking initiatives help to broaden inclusion to previously
                                      underpenetrated regions and states. The lack of exposure to ICICI Bank over most of the reporting
                                      period hampered Fund performance, as the commercial lender delivered strong growth and improved
                                      shareholder returns. We had been monitoring ICICI Bank following its management change and felt
                                      that it met the fundamentals that we look for in financial holdings, such as good asset quality,
                                      sound non-performing loans management and quality growth. ICICI Bank has managed to leverage on
                                      its scale, as well as retail and digital franchise, to grow in mortgages. We were convinced of
                                      the way that ICICI Bank articulates its growth approach, and therefore initiated a position in
                                      the company in December 2021.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">While the accommodative lending environment was
detrimental for banks over the reporting period, real estate stocks and companies in the materials sector benefited from the increased
liquidity in the market. The Indian government's focus on infrastructure spending also had a positive impact on these two sectors. The
Fund's substantial exposure to the real estate sector was a key contributor to the relative performance, led by Godrej Properties and
Prestige Estates, as their share prices rose on the back of favorable mortgage rates by lenders, government rebates on stamp duties,
and expectations of a healthy economic recovery. The Fund's holding in UltraTech Cement was also buoyed by increased housing demand and
infrastructure spending.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Elsewhere, consumer stocks faced tough challenges
over the reporting period, especially large brand owners who previously had been beneficiaries of mobility restrictions during the COVID-19
pandemic as they could make their products available to consumers through their own logistics networks and distribution channels. These
companies include Hindustan Unilever, a Fund holding, as its shares moved lower over the reporting period due to the increasing risk
of inflation challenging its margins. However, we believe that that the Fund's holdings in high- quality consumer staples stocks have
the balance sheet, pricing power and strong brands to allow them to be most resilient against inflationary challenges.</P>

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  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top; width: 0.2in">1&nbsp;</TD>
    <TD STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif">Past performance is no guarantee of future results. Investment
    returns and principal value will fluctuate and shares, when sold, may be worth more or less than the original cost. Current performance
    may be lower or higher than the performance quoted. Net asset value return data include investment management fees, custodial charges
    and administrative fees (such as Director and legal fees) and assumes the reinvestment of all distributions.</TD></TR>
  </TABLE>


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<P STYLE="text-align: justify; font: 7pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"><B>4</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
India Fund, Inc.</FONT></P>






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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Report of the Investment Manager </FONT>(continued)</P>

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<DIV STYLE="float: left; width: 48%"><P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Energy stocks
                                     posted gains over the reporting period, but the Fund's underweight allocation to the sector contributed
                                     positively to the relative performance. The absence of a holding in Reliance Industries benefited
                                     performance as shares of the multinational conglomerate lagged the market during the reporting period.
                                     We maintain our reservations about Reliance Industries' aggressive seeding of businesses and subsequent
                                     write-offs, as well as capital allocation and the treatment of minority shareholders.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Fund performance benefited from an overweight position
in utility stocks, namely Gujarat Gas and Power Grid Corp., which delivered positive returns for the reporting period. Gas distributor
Gujarat Gas beat earnings expectations during the reporting period as its volumes reached new highs due to increasing demand, supported
also by tax breaks for industrial companies that switched to gas. Power Grid's strong stock-price performance was underpinned by completed
projects, with its pipeline also improving on the back of demand for renewable energy.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">At the stock level, the Fund's holdings in Mphasis
and Fortis Healthcare were the top contributors to Fund performance for the reporting period. The IT services sector was a primary beneficiary
of the accelerated digitalization trend that the COVID-19 pandemic triggered worldwide. Consequently, Mphasis, a provider of consulting,
IT and software development, and business process outsourcing (BPO) services, was a key contributor as its share price rose on the back
of record deal wins and strong earnings, allowing it to maintain its leading position within its segment. Meanwhile, shares of Fortis
Healthcare performed well, bolstered by India's COVID-19 vaccination rollouts and the resumption of hospital operations beyond pandemic-related
services. Additionally, we think that investors took a positive view on the growth of Fortis Healthcare's diagnostics services.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund pays a quarterly distribution to shareholders.
This policy did not have a significant impact on the Fund's investment strategy over the reporting period. During the 12-month period
ended December 31, 2021, the distributions comprised ordinary income and realized capital gains. The Fund issued distributions totalling
$3.21 per share for the 12-month period ended December 31, 2021.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Environmental, social, and governance (ESG)</B></P>

<P STYLE="font: 2pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Over the course of the review period, we met with
management of several of the Fund's holdings as part of our ongoing ESG efforts. Key highlights of these discussions are as follows:</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">We spoke with Godrej Agrovet about animal welfare
at its poultry operations, as well as crop protection at its palm oil business. We were</P>

</DIV>

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<DIV STYLE="float: right; width: 48%"><P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">pleased by
                                      its accomplishments and encouraged greater disclosure of its achievements. Notably, in our view,
                                      the company is implementing best practices in poultry management and appears to be well ahead of
                                      its 2025 timeline to becoming sustainable on the palm oil front.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">We met with UltraTech Cement and raised the issue
of carbon emissions, a key challenge for the cement industry. The company has taken the initiative in approaching the issue using science-based
targets, which we believe reflects its forward thinking. These verifiable goals allow the company to determine its carbon trajectory
and align it with global efforts to limit global warming to under two degrees Celsius (3.6 degrees Fahrenheit) by 2100. Management had
promised better disclosure and, in our view, it delivered after divulging these targets externally.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">We engaged with engineering conglomerate Larsen
 &amp; Toubro (L&amp;T) twice over the fourth quarter of 2021. We initially discussed its operations in Myanmar, and later, we raised
our concerns around its defense, energy and power exposures, in the context of decarbonization and green investment. We were interested
in how the company had been managing the risks in Myanmar, given the political turmoil. The company affirmed its approach to international
operations and noted that the projects in Myanmar had already been completed several years ago. Regarding the latter point, L&amp;T shared
that it has consciously avoided manufacturing ammunitions in its defense business. The company has been engaging with ESG-rating agencies<SUP>2
</SUP>and plans to provide greater clarity on this front. L&amp;T is re-examining its entire energy exposure and hopes to better articulate
opportunities in its green portfolio in the coming months. The company also hopes to improve its disclosure and reporting, so that 2022
financial year disclosures would be in line with the Task Force on Climate-related Financial Disclosures' recommendations. Finally, L&amp;T
has committed to becoming water-neutral by 2035 and carbon-neutral by 2040.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Outlook</B></P>

<P STYLE="font: 2pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Despite the ongoing risks related to COVID-19 &ndash;
for example, the more infectious Omicron variant &ndash; the Indian government appears to be moving forward in its effort to reopen the
economy and reignite businesses. One reason for this is that data seem to point to a less deadly coronavirus variant, albeit a more transmissible
one. It is also worth noting that current vaccination rates in India are far higher than when the Delta variant surfaced earlier in 2021.
This should help keep severe case counts low in India. For example, more than 60% of India's adult population has had both COVID-19 vaccination
doses, and the hope is that vaccinations reduce hospitalization and fatality rates.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<DIV STYLE="font-size: 1pt; clear: both; width: 100%"><P STYLE="margin: 0pt 0; font-size: 1pt">&nbsp;</P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top; width: 0.2in">2&nbsp;&nbsp;</TD>
    <TD STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif">MSCI ESG Research provides MSCI ESG Ratings on global public
    and a few private companies on a scale of AAA (leader) to CCC (laggard), according to exposure to industry-specific ESG risks and
    the ability to manage those risks relative to peers.</TD></TR>
  </TABLE>


<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: right; font: 7pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">The
India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>5</B></FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Report of the Investment Manager </FONT>(concluded)</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="float: left; width: 48%"><P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">In the near
                                     term, we anticipate that investors will keep a watchful eye on the upcoming Indian federal budget
                                     and some key state elections over the coming months. Policy reform in India is also picking up pace,
                                     helped by an improving fiscal position. With better job creation and government programs to attract
                                     more manufacturing, we think that India's economy could be in the early stages of a capital expenditure
                                     investment cycle. Meanwhile, we are monitoring inflation, particularly in view of the recent spike
                                     in the oil price. We are confident that the pricing power<SUP>3</SUP> of the Fund's holdings and
                                     their ability to sustain margins provide a measure of comfort.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Over the longer term, we believe that India remains
attractive to investors. The Indian market benefits from a rapidly growing middle class that is increasingly affluent. Digital adoption
has accelerated, and we believe there will be more listed investment opportunities in the new-economy space. India is home to many of
Asia's most successful companies that have been tested by prior economic crises.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">We remain highly selective in the positioning of
the Fund's portfolio, preferring what we believe are high-quality companies with robust balance sheets led by good management. This should
help them</P>

</DIV>

<P STYLE="font: 1pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="float: right; width: 48%"><P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">weather storms
                                      better than many of their peers. We remain focused on identifying companies that in our view have
                                      clear prospects for earnings growth, a secure competitive position, and prudent capital management.
                                      We believe that these companies should deliver sustainable returns over time.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Risk Considerations</B></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Past performance is not an indication of future
results. International investing entails special risk considerations, including currency fluctuations, lower liquidity, economic and
political risks, and differences in accounting methods. Concentrating investments in the India region subjects the Fund to more volatility
and greater risk of loss than geographically diverse funds. Equity stocks of small and mid-cap companies carry greater risk and more
volatility than equity stocks of larger, more established companies. Dividends are not guaranteed and a company's future ability to pay
dividends may be limited.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B><I>abrdn
Asia Limited (formerly known as Aberdeen Standard Investments (Asia) Limited)</I></B></FONT></P>

</DIV>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; width: 0.2in">3&nbsp;&nbsp;</TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif">Pricing power refers to a company's ability to raise prices without reducing demand
    for its products.</TD></TR>
  </TABLE>


<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"><B>6&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>The
India Fund, Inc.</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Total Investment Returns </FONT>(unaudited)</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The following table summarizes the average annual
Fund total investment return compared to the Fund's primary benchmark for the 1-year, 3-year, 5-year and 10-year periods as of December
31, 2021.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%">
  <TR STYLE="background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 6pt; font: 11pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 6pt; font: bold 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 6pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1
    Year</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 6pt; font: bold 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 6pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">3
    Years</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 6pt; font: bold 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 6pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">5
    Years</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 6pt; font: bold 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 6pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">10
    Years</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 6pt; font: bold 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    Asset Value (NAV)</FONT></TD><TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 1%; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 15%; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">17.7%</FONT></TD><TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left; padding-bottom: 1pt"></TD>
    <TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 15%; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">12.6%</FONT></TD><TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left; padding-bottom: 1pt"></TD>
    <TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 15%; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">13.7%</FONT></TD><TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 1%; text-align: left; padding-bottom: 1pt"></TD>
    <TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 15%; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">12.0%</FONT></TD><TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 3%; text-align: left; padding-bottom: 1pt"></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Market
    Price</FONT></TD><TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">21.9%</FONT></TD><TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt"></TD>
    <TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">14.8%</FONT></TD><TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt"></TD>
    <TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">14.2%</FONT></TD><TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt"></TD>
    <TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">12.2%</FONT></TD><TD STYLE="padding-top: 6pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt"></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="padding-left: 6pt; padding-top: 6pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">MSCI
    India Index (Net Dividends)</FONT></TD><TD STYLE="padding-top: 6pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 6pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">26.2%</FONT></TD><TD STYLE="padding-top: 6pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt"></TD>
    <TD STYLE="padding-top: 6pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">16.2%</FONT></TD><TD STYLE="padding-top: 6pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt"></TD>
    <TD STYLE="padding-top: 6pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">15.1%</FONT></TD><TD STYLE="padding-top: 6pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt"></TD>
    <TD STYLE="padding-top: 6pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">10.9%</FONT></TD><TD STYLE="padding-top: 6pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt"></TD></TR>
  </TABLE>

<P STYLE="font: 9pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 3pt">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Performance
of a $10,000 Investment</B> (as of December 31, 2021)</FONT></P>

<P STYLE="font: 9pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">This graph shows the change in value of a hypothetical
investment of $10,000 in the Fund for the period indicated. For comparison, the same investment is shown in the indicated index.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: center; font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><IMG SRC="tm221498d3_ncsrimg002.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Returns
represent past performance. Total investment return at NAV is based on changes in the NAV of Fund shares and assumes reinvestment of
dividends and distributions, if any, at market prices pursuant to the Fund's dividend reinvestment program. All return data includes
fees charged to the Fund, which are listed in the Fund's Statement of Operations under &quot;Expenses.&quot; The Fund's total investment
return is based on the reported NAV on each financial reporting period end. Total investment return at market value is based on changes
in the market price at which the Fund's shares traded on the NYSE during the period and assumes reinvestment of dividends and distributions,
if any, at market prices pursuant to the Fund's dividend reinvestment program. Because the Fund's shares trade in the stock market based
on investor demand, the Fund may trade at a price higher or lower than its NAV. Therefore, returns are calculated based on both market
price and NAV. <B>Past performance is no guarantee of future results.</B> The performance information provided does not reflect the deduction
of taxes that a shareholder would pay on distributions received from the Fund. The current performance of the Fund may be lower or higher
than the figures shown. The Fund's yield, return, market price and NAV will fluctuate. Performance information current to the most recent
month-end is available at www.aberdeenifn.com or by calling 800-522-5465.</I></FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>The net operating
expense ratio based on the fiscal year ended December 31, 2021 was 1.35%.</I></FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: right; font: 7pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">The
India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>7</B></FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>




<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Portfolio Summary </FONT>(unaudited)</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The following table summarizes the sector composition of the Fund's
portfolio, in S&amp;P Global Inc.'s Global Industry Classification Standard (&quot;GICS&quot;), Sectors expressed as a percentage of
net assets as of December 31, 2021.</P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-left: 6pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Sectors</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">As
    a Percentage of Net Assets</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-left: 6pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Financials</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">28.9%<FONT STYLE="font-size: 11pt">*
    </FONT>&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-left: 6pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Information
    Technology</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; width: 2%; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: right; width: 25%; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">22.4%</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: left; width: 1%; padding-bottom: 1pt"></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-left: 6pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Consumer
    Staples</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">13.4%</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-left: 6pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Materials</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">8.1%</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-left: 6pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Consumer
    Discretionary</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">8.1%</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-left: 6pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Health
    Care</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">6.5%</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-left: 6pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Communication
    Services</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">6.2%</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-left: 6pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Utilities</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">5.8%</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-left: 6pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Industrials</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">5.4%</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-left: 6pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Real
    Estate</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">3.8%</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-left: 6pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Energy</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.4%</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-left: 6pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Short-Term
    Investments</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">0.1%</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-left: 6pt; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Liabilities
    in Excess of Other Assets</FONT></TD><TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(10.1)%</FONT></TD><TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt; text-align: left"></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">100.0%</FONT></TD><TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 2pt; padding-bottom: 1pt; text-align: left"></TD></TR>
  </TABLE>


<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 5pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; font: 9pt Arial, Helvetica, Sans-Serif; vertical-align: top; width: 0.2in"><FONT STYLE="font-size: 11pt">*</FONT>&nbsp;&nbsp;</TD>
    <TD STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif">The sectors, as classified by GICS, are comprised of several
    industries. As of December 31, 2021, the Fund did not have more than 25% of its assets invested in any industry. As of December 31,
    2021, the Fund's holdings in the Financials sector consisted of four industries: Banks, Thrifts and Mortgage Finance, Insurance and
    Diversified Financial Services which represented 11.9%, 10.4%, 4.1% and 2.5%, respectively, of the Fund's net assets.</TD></TR>
  </TABLE>


<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 20pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Top Ten Equity Holdings </FONT>(unaudited)</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 15pt">&nbsp;</FONT></P>

<!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The following were the Fund's top ten equity holdings as of December
31, 2021:</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1pt; font: bold 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Name
    of Security</B></FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Arial, Helvetica, Sans-Serif; padding-top: 1pt; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>As
    a Percentage of Net Assets</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>&nbsp;</B></FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Infosys
    Ltd.</FONT></TD><TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 1%; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 25%; text-align: right; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">11.1%</FONT></TD>
    <TD STYLE="padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif; width: 1%; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Housing
    Development Finance Corp. Ltd.</FONT></TD><TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">9.8%</FONT></TD>
    <TD STYLE="padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Tata
    Consultancy Services Ltd.</FONT></TD><TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">8.1%</FONT></TD>
    <TD STYLE="padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Hindustan
    Unilever Ltd.</FONT></TD><TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">6.5%</FONT></TD>
    <TD STYLE="padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">UltraTech
    Cement Ltd.</FONT></TD><TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">4.5%</FONT></TD>
    <TD STYLE="padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">HDFC
    Bank Ltd.</FONT></TD><TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">4.4%</FONT></TD>
    <TD STYLE="padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Kotak
    Mahindra Bank Ltd.</FONT></TD><TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">4.2%</FONT></TD>
    <TD STYLE="padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Asian
    Paints Ltd.</FONT></TD><TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">3.6%</FONT></TD>
    <TD STYLE="padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">SBI
    Life Insurance Co. Ltd.</FONT></TD><TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">3.3%</FONT></TD>
    <TD STYLE="padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(239,240,240); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Bharti
    Airtel Ltd.</FONT></TD><TD STYLE="border-bottom: Black 1pt solid; padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 1pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">3.0%</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; padding-left: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

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<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"><B>8&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>The
India Fund, Inc.</FONT></P>




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<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Portfolio of
Investments</FONT></P>

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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">December 31,
2021</FONT></P>

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<TABLE BORDER="0" CELLSPACING="0" CELLPADDING="0" STYLE="font-family: Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding: 5pt 0.7pt 1pt 6pt; background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; padding-top: 5pt; vertical-align: bottom; padding-right: 0.7pt; text-align: right; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; padding-top: 5pt; vertical-align: bottom; padding-right: 0.7pt; text-align: center; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Shares
    or<BR>
    Principal<BR>
    Amount</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; padding-top: 5pt; vertical-align: bottom; padding-right: 0.7pt; text-align: center; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; padding-top: 5pt; vertical-align: bottom; padding-right: 0.7pt; text-align: center; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Value</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; padding-top: 5pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding: 5pt 0.7pt 1pt 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>LONG-TERM
    INVESTMENTS&mdash;110.0%</B></FONT></TD>
    <TD COLSPAN="4" STYLE="background-color: rgb(241,241,241); padding-top: 1pt; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); padding-top: 1pt; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>COMMON
    STOCKS&mdash;110.0%</B></FONT></TD>
    <TD COLSPAN="4" STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>INDIA&mdash;110.0%</B></FONT></TD>
    <TD COLSPAN="4" STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Communication
    Services&mdash;6.2%</B></FONT></TD>
    <TD COLSPAN="4" STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 69%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Affle
    India Ltd.<SUP>(a)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 3%; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 8%; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">876,340</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 4%; padding-right: 0.7pt; text-align: right"></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 12%; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13,272,797</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Bharti
    Airtel Ltd.<SUP>(a)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">2,226,920</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">19,796,949</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Info
    Edge India Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">80,500</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">6,009,919</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD COLSPAN="3" STYLE="background-color: rgb(241,241,241); border-top: Black 1pt solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); border-top: Black 1pt solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); border-top: Black 1pt solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>39,079,665</B></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); padding-top: 1pt; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; border-top: Black 1pt solid; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-top: 5pt; padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Consumer
    Discretionary&mdash;8.1%</B></FONT></TD>
    <TD COLSPAN="4" STYLE="background-color: rgb(241,241,241); padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Bosch
    Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">30,023</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">6,985,785</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Crompton
    Greaves Consumer Electricals Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">1,546,914</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">9,067,386</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">FSN
    E-Commerce Ventures Ltd.<SUP>(a)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">126,638</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">3,589,479</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Maruti
    Suzuki India Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">174,174</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">17,325,340</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">PB
    Fintech Ltd.<SUP>(a)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">529,266</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">6,798,839</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Zomato
    Ltd.<SUP>(a)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">3,883,296</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">7,151,659</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD COLSPAN="3" STYLE="background-color: rgb(241,241,241); border-top: Black 1pt solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); border-top: Black 1pt solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); border-top: Black 1pt solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>50,918,488</B></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); padding-top: 1pt; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; border-top: Black 1pt solid; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-top: 5pt; padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Consumer
    Staples&mdash;13.4%</B></FONT></TD>
    <TD COLSPAN="4" STYLE="background-color: rgb(241,241,241); padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Godrej
    Agrovet Ltd.<SUP>(b)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">681,080</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">4,730,036</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Godrej
    Consumer Products Ltd.<SUP>(a)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">749,867</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">9,741,528</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Hindustan
    Unilever Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">1,295,818</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">41,034,559</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">ITC
    Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">6,147,277</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">17,982,147</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Nestle
    India Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">42,700</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">11,292,434</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD COLSPAN="3" STYLE="background-color: rgb(241,241,241); border-top: Black 1pt solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); border-top: Black 1pt solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); border-top: Black 1pt solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>84,780,704</B></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); padding-top: 1pt; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; border-top: Black 1pt solid; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="background-color: rgb(241,241,241); padding-top: 5pt; padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Energy&mdash;1.4%</B></FONT></TD>
    <TD COLSPAN="4" STYLE="background-color: rgb(241,241,241); padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="border-bottom: Black thin solid; background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Aegis
    Logistics Ltd.</FONT></TD>
    <TD STYLE="border-bottom: Black thin solid; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black thin solid; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">2,898,500</FONT></TD>
    <TD STYLE="border-bottom: Black thin solid; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black thin solid; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">8,630,667</FONT></TD>
    <TD STYLE="border-bottom: Black thin solid; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="background-color: rgb(241,241,241); padding-top: 5pt; padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Financials&mdash;28.9%</B></FONT></TD>
    <TD COLSPAN="4" STYLE="background-color: rgb(241,241,241); padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); padding-top: 1pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Aptus
    Value Housing Finance India Ltd.<SUP>(a)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">744,526</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">3,441,309</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Axis
    Bank Ltd.<SUP>(a)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">1,166,079</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">10,616,764</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">HDFC
    Bank Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">1,388,000</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">27,508,257</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Housing
    Development Finance Corp. Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">1,792,921</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">62,046,610</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">ICICI
    Bank Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">1,047,000</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">10,417,319</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Kotak
    Mahindra Bank Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">1,092,476</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">26,321,678</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Piramal
    Enterprises Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">456,331</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">16,146,357</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">SBI
    Life Insurance Co. Ltd.<SUP>(b)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">1,316,258</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">21,088,630</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Star
    Health &amp; Allied Insurance Co. Ltd.<SUP>(a)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">444,512</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">4,718,059</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD COLSPAN="3" STYLE="background-color: rgb(241,241,241); border-top: Black 1pt solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); border-top: Black 1pt solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); border-top: Black 1pt solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>182,304,983</B></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); padding-top: 1pt; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; border-top: Black 1pt solid; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-top: 5pt; padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Health
    Care&mdash;6.5%</B></FONT></TD>
    <TD COLSPAN="4" STYLE="background-color: rgb(241,241,241); padding-top: 5pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); padding-top: 5pt; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Fortis
    Healthcare Ltd.<SUP>(a)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">3,733,200</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">14,904,543</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Sanofi
    India Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">68,770</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">7,329,903</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Syngene
    International Ltd.<SUP>(a)(b)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">1,325,000</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">10,997,078</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="background-color: rgb(241,241,241); padding-right: 0.7pt; padding-left: 6pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Vijaya
    Diagnostic Centre Pvt Ltd.<SUP>(a)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">1,036,588</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">8,098,978</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD COLSPAN="3" STYLE="background-color: rgb(241,241,241); border-top: Black 1pt solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); border-top: Black 1pt solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); border-top: Black 1pt solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>41,330,502</B></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); padding-top: 1pt; padding-bottom: 1pt; font-family: Arial, Helvetica, Sans-Serif; border-top: Black 1pt solid; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: right; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&nbsp;
The India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>9</B></FONT></P>




<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 18pt">Portfolio
of Investments </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(concluded)</FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">December 31,
2021</FONT></P>

<P STYLE="border-bottom: Black thin solid; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 4pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&nbsp;</FONT></P>

<TABLE BORDER="0" CELLSPACING="0" CELLPADDING="0" STYLE="font-family: Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding: 5pt 0.7pt 1pt 6pt; background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; padding-top: 5pt; vertical-align: bottom; padding-right: 0.7pt; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; padding-top: 5pt; vertical-align: bottom; padding-right: 0.7pt; text-align: center; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Shares
    or<BR>
    Principal<BR>
    Amount</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; padding-top: 5pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; padding-top: 5pt; vertical-align: bottom; padding-right: 0.7pt; text-align: center; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Value</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; padding-top: 5pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="padding-top: 5pt; padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>LONG-TERM
    INVESTMENTS (continued)</B></FONT></TD>
    <TD COLSPAN="4" STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>COMMON
    STOCKS (continued)</B></FONT></TD>
    <TD COLSPAN="4" STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt">&nbsp;</TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>INDIA
    (continued)</B></FONT></TD>
    <TD COLSPAN="4" STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt">&nbsp;</TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Industrials&mdash;5.4%</B></FONT></TD>
    <TD COLSPAN="4" STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt">&nbsp;</TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 69%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Container
    Corp. of India Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 3%; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 8%; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">1,609,015</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; width: 4%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; width: 12%; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">$&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13,254,377</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">IndiaMart
    InterMesh Ltd.<SUP>(b)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">30,000</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">2,606,981</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Larsen
    &amp; Toubro Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">720,407</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">18,306,945</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD COLSPAN="3" STYLE="padding-bottom: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>34,168,303</B></FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="padding-top: 5pt; padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Information
    Technology&mdash;22.4%</B></FONT></TD>
    <TD COLSPAN="4" STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Infosys
    Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">2,766,974</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">70,270,501</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Mphasis
    Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">337,748</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">15,409,223</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">One
    97 Communications Ltd.<SUP>(a)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">271,740</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">4,876,545</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Tata
    Consultancy Services Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">1,019,044</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">51,133,230</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD COLSPAN="3" STYLE="padding-bottom: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>141,689,499</B></FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="padding-top: 5pt; padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Materials&mdash;8.1%</B></FONT></TD>
    <TD COLSPAN="4" STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Asian
    Paints Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">495,434</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">22,519,369</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">UltraTech
    Cement Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">280,786</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">28,645,714</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD COLSPAN="3" STYLE="padding-bottom: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>51,165,083</B></FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="padding-top: 5pt; padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Real
    Estate&mdash;3.8%</B></FONT></TD>
    <TD COLSPAN="4" STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Godrej
    Properties Ltd.<SUP>(a)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">388,528</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">9,762,882</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Prestige
    Estates Projects Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">2,269,469</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">14,423,061</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD COLSPAN="3" STYLE="padding-bottom: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>24,185,943</B></FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="padding-top: 5pt; padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Utilities&mdash;5.8%</B></FONT></TD>
    <TD COLSPAN="4" STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Azure
    Power Global Ltd.<SUP>(a)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">276,800</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">5,023,920</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Gujarat
    Gas Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">1,278,540</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">10,886,330</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Power
    Grid Corp. of India Ltd.</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">6,424,333</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">17,638,149</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">ReNew
    Energy Global PLC, Class A<SUP>(a)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">369,900</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">2,877,822</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD COLSPAN="3" STYLE="padding-bottom: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>36,426,221</B></FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding: 1pt 0.7pt 1pt 1.25in; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Total
    Common Stocks</B></FONT></TD>
    <TD COLSPAN="2" STYLE="padding-top: 1pt; border-bottom: Black 1.5pt solid; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; border-bottom: Black 1.5pt solid; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; border-bottom: Black 1.5pt solid; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>694,680,058</B></FONT></TD>
    <TD STYLE="padding-top: 1pt; border-bottom: Black 1.5pt solid; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="padding-top: 1pt; padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>UNITED
    STATES&mdash;0.1%</B></FONT></TD>
    <TD COLSPAN="4" STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="padding-right: 0.7pt; padding-left: 6pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">State
    Street Institutional U.S. Government Money Market Fund, Premier Class, 0.03%<SUP>(c)</SUP></FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">721,052</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">721,052</FONT></TD>
    <TD STYLE="background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="border-top: Black thin solid; padding: 1pt 0.7pt 1pt 1.25in; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-bottom: Black 1.5pt solid; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Total
    Money Market Funds</B></FONT></TD>
    <TD COLSPAN="2" STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-right: 0.7pt; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-right: 0.7pt; text-align: right; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>721,052</B></FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding: 1pt 0.7pt 1pt 1.25in; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Total
    Investments (Cost $352,837,832)<SUP>(d)</SUP>&mdash;110.1%&nbsp;</B></FONT></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>695,401,110</B></FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: White">
    <TD STYLE="padding: 1pt 0.7pt 1pt 1.25in; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Liabilities
    in Excess of Other Assets&mdash;(10.1)%&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(63,976,897</FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">)&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif">
    <TD STYLE="border-top: Black thin solid; padding: 1pt 0.7pt 1pt 1.25in; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-bottom: Black 1.5pt solid; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Net
    Assets&mdash;100.0%</B></FONT></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 1pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>$</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>631,424,213</B></FONT></TD>
    <TD STYLE="padding-top: 1pt; background-color: rgb(241,241,241); font-family: Arial, Helvetica, Sans-Serif; border-top: Black thin solid; border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(a)&nbsp;&nbsp;Non-income
producing security.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(b)&nbsp;&nbsp;Denotes
a security issued under Regulation S or Rule 144A.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(c)&nbsp;&nbsp;Registered
investment company advised by State Street Global Advisors. The rate shown is the 7 day yield as of December 31, 2021.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(d)&nbsp;&nbsp;See
accompanying Notes to Financial Statements for tax unrealized appreciation/(depreciation) of securities.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">PLC Public Limited
Company</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">See accompanying
Notes to Financial Statements.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: left; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"><B>10
</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The India Fund, Inc. &nbsp;</FONT></P>



<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Statement of Assets and Liabilities</P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">As of December 31, 2021</P>

<P STYLE="border-top: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 0pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%">
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom; background-color: #DCDDDE">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Assets</B></FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; width: 91%; background-color: #DCDDDE; padding-top: 5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Investments,
    at value (cost $352,116,780)</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; width: 1%; background-color: #EFF0F0; padding-top: 5pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; width: 7%; background-color: #EFF0F0; padding-top: 5pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">694,680,058</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; width: 1%; background-color: #EFF0F0; padding-top: 5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Short-term
    investments, at value (cost $721,052)</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">721,052</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Foreign
    currency, at value (cost $5,971,917)</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">6,057,118</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Interest
    and dividends receivable</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">483,981</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1pt solid; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Prepaid
    expenses</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">161,596</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #DCDDDE; padding-top: 2.5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Total
    assets</B></FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2.5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2.5pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>702,103,805</B></FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2.5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #DCDDDE; padding-top: 5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Liabilities</B></FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Dividends
    payable to common shareholders</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">38,742,588</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Deferred
    foreign capital gains tax</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">30,731,515</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Investment
    management fees payable (Note 3)</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">579,546</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Payable
    for investments purchased</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">68,354</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Administration
    fees payable (Note 3)</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">43,966</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Investor
    relations fees payable (Note 3)</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">35,633</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Director
    fees payable</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">24,000</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1pt solid; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Other
    accrued expenses</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">453,990</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Total
    liabilities</B></FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>70,679,592</B></FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1pt solid; background-color: #DCDDDE"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1pt solid; background-color: #EFF0F0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1pt solid; background-color: #EFF0F0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1pt solid; background-color: #EFF0F0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #DCDDDE; padding-top: 2.5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Net
    Assets</B></FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2.5pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>$</B></FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2.5pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>631,424,213</B></FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2.5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #DCDDDE; padding-top: 5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Composition
    of Net Assets:</B></FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Capital
    stock (par value $.001 per share) (Note 5)</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">26,905</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Paid-in
    capital in excess of par</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">296,269,504</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1pt solid; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Distributable
    earnings</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">335,127,804</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Net
    Assets</B></FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>$</B></FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>631,424,213</B></FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: bottom">
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Net
    asset value per share based on 26,904,575 shares issued and outstanding</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">23.47</FONT></TD>
    <TD STYLE="font-family: Arial, Helvetica, Sans-Serif; border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">See Notes to Financial Statements.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt">The India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B>11</B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<DIV STYLE="background-color: rgb(220,221,222)"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>




<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Statement of Operations</P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">For the Year Ended December 31, 2021</P>

<P STYLE="border-top: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 0pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: bottom; background-color: #DCDDDE">
    <TD COLSPAN="4" STYLE="border-bottom: black 1.5pt solid; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Net
    Investment Income</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #DCDDDE">
    <TD STYLE="padding-top: 9.5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Income</B></FONT></TD>
    <TD STYLE="padding-top: 9.5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-top: 9.5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 91%; border-bottom: black 1pt solid; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Dividends
    and other income (net of foreign withholding taxes of $1,711,799)</FONT></TD>
    <TD STYLE="width: 1%; border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="width: 7%; border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">5,660,269</FONT></TD>
    <TD STYLE="width: 1%; border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Total
    Investment Income</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">5,660,269</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-top: 9.5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Expenses</B></FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 9.5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="background-color: #EFF0F0; padding-top: 9.5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Investment
    management fee (Note 3)</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">6,865,163</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Administration
    fee (Note 3)</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">521,348</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Legal
    fees and expenses</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">288,021</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Directors'
    fees and expenses</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">277,500</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Custodian's
    fees and expenses</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">233,132</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Insurance
    expense</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">169,478</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Investor
    relations fees and expenses (Note 3)</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">142,532</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Independent
    auditors' fees and expenses</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">106,179</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Reports
    to shareholders and proxy solicitation</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">88,755</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Miscellaneous</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">55,169</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Transfer
    agent's fees and expenses</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">24,552</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Net
    expenses</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">8,771,829</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DCDDDE"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Net
    Investment Loss</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(3,111,560</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="background-color: #EFF0F0; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Net
    Realized/Unrealized Gain/(Loss) from Investments and Foreign Currency Related Transactions:</B></FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="background-color: #EFF0F0; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Net
    realized gain/(loss) from:</B></FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Investment
    transactions</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">106,825,134</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Foreign
    currency transactions</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(250,885</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">106,574,249</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-top: 9.5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Net
    change in unrealized appreciation/(depreciation) on:</B></FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 9.5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="background-color: #EFF0F0; padding-top: 9.5pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Investments
    (including $6,662,788 change in deferred capital gains tax) (Note 2f)</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(4,179,103</FONT></TD>
    <TD STYLE="background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Foreign
    currency translation</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">73,386</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">(4,105,717</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">Net
    realized and unrealized gain from investments and foreign currency transactions</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">102,468,532</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; background-color: #DCDDDE; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>Net
    Increase in Net Assets Resulting from Operations</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>$</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt"><B>99,356,972</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; background-color: #EFF0F0; padding-top: 2pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">See Notes to Financial Statements.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 7pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><B>12</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The India Fund, Inc. &nbsp;</P>



<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="background-color: rgb(220,221,223); font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,223); margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="background-color: rgb(220,221,223); font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Statements of Changes in Net Assets</P>

<P STYLE="border-bottom: Black 1pt solid; background-color: rgb(220,221,223); font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,223); margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 11pt Calibri, Helvetica, Sans-Serif">
  <TR STYLE="background-color: rgb(220,221,223); vertical-align: bottom">
    <TD STYLE="padding-top: 2pt; font-size: 11pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-top: 2pt; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-top: 2pt; background-color: rgb(239,240,240); text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For
    the</FONT></TD><TD STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-top: 2pt; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-top: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-top: 2pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For
    the</FONT></TD><TD STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-top: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(220,221,223); vertical-align: bottom">
    <TD STYLE="padding-top: 2pt; border-bottom: Black 1.5pt solid; font-size: 11pt; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; background-color: rgb(239,240,240); padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-top: 2pt; border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; background-color: rgb(239,240,240); text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Year
    Ended<BR> December 31, 2021</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; background-color: rgb(239,240,240); padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-top: 2pt; border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Year
    Ended<BR> December 31, 2020</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(220,221,223); vertical-align: bottom">
    <TD STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2pt; padding-top: 9.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Increase/(Decrease)
    in Net Assets</FONT></TD>
    <TD STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2pt; padding-top: 9.5pt; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2pt; padding-top: 9.5pt; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2pt; padding-top: 9.5pt; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2pt; padding-top: 9.5pt; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="4" STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2pt; padding-top: 9.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(220,221,223); vertical-align: bottom">
    <TD STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2pt; padding-top: 9.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Operations:</FONT></TD>
    <TD STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2pt; padding-top: 9.5pt; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2pt; padding-top: 9.5pt; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2pt; padding-top: 9.5pt; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2pt; padding-top: 9.5pt; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2pt; padding-top: 9.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="3" STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2pt; padding-top: 9.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(220,221,223)">
    <TD STYLE="padding-top: 2pt; width: 68%; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    investment loss</FONT></TD><TD STYLE="padding-top: 2pt; background-color: rgb(239,240,240); width: 1%; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 2pt; background-color: rgb(239,240,240); width: 1%; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; background-color: rgb(239,240,240); width: 13%; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$&nbsp;&nbsp;&nbsp;(3,111,560</FONT></TD><TD STYLE="padding-top: 2pt; background-color: rgb(239,240,240); width: 1%; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD><TD STYLE="padding-top: 2pt; width: 1%; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 2pt; width: 1%; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; width: 13%; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$&nbsp;&nbsp;&nbsp;(1,032,624</FONT></TD><TD STYLE="padding-top: 2pt; width: 1%; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(220,221,223)">
    <TD STYLE="padding-top: 2pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    realized gain from investment and foreign currency related transactions</FONT></TD><TD STYLE="padding-top: 2pt; background-color: rgb(239,240,240); font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 2pt; background-color: rgb(239,240,240); font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; background-color: rgb(239,240,240); font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">106,574,249</FONT></TD><TD STYLE="padding-top: 2pt; background-color: rgb(239,240,240); font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 2pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">32,627,696</FONT></TD><TD STYLE="padding-top: 2pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(220,221,223)">
    <TD STYLE="padding-top: 2pt; text-indent: -0.125in; padding-left: 0.125in; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    change in unrealized appreciation/(depreciation) on investments and foreign currency translation</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(4,105,717</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); padding-bottom: 2pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">31,311,339</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(220,221,223)">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    increase in net assets resulting from operations</FONT></TD><TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 2pt; padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">99,356,972</FONT></TD><TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); padding-bottom: 2pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 2pt; padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">62,906,411</FONT></TD><TD STYLE="border-bottom: Black 1pt solid; padding-top: 2pt; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(220,221,223)">
    <TD STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2pt; padding-top: 9.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Distributions
    to Shareholders From:</FONT></TD><TD STYLE="padding-bottom: 2pt; padding-top: 9.5pt; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; padding-top: 9.5pt; background-color: rgb(239,240,240); text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 2pt; padding-top: 9.5pt; background-color: rgb(239,240,240); text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 2pt; padding-top: 9.5pt; background-color: rgb(239,240,240); text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 2pt; padding-top: 9.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 2pt; padding-top: 9.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 2pt; padding-top: 9.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 2pt; padding-top: 9.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(220,221,223)">
    <TD STYLE="padding-top: 2pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Distributable
    earnings</FONT></TD><TD STYLE="padding-top: 2pt; background-color: rgb(239,240,240); font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 2pt; background-color: rgb(239,240,240); font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; background-color: rgb(239,240,240); font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(86,363,686</FONT></TD><TD STYLE="padding-top: 2pt; background-color: rgb(239,240,240); font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD><TD STYLE="padding-top: 2pt; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 2pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(29,535,051</FONT></TD><TD STYLE="padding-top: 2pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(220,221,223)">
    <TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Tax
    return of capital</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ndash;</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); padding-bottom: 2pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(22,928,870</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(220,221,223)">
    <TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    decrease in net assets from distributions</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(86,363,686</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); padding-bottom: 2pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(52,463,921</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(220,221,223)">
    <TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Change
    in net assets resulting from operations</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">12,993,286</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">10,442,490</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(220,221,223)">
    <TD STYLE="font: bold 9pt Times New Roman, Times, Serif; padding-top: 9.5pt; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    Assets:</FONT></TD><TD STYLE="padding-top: 9.5pt; background-color: rgb(239,240,240); padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 9.5pt; background-color: rgb(239,240,240); text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 9.5pt; background-color: rgb(239,240,240); text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 9.5pt; background-color: rgb(239,240,240); text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 9.5pt; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 9.5pt; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 9.5pt; text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 9.5pt; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(220,221,223)">
    <TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-left: 0.125in; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Beginning
    of year</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">618,430,927</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); padding-bottom: 2pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">607,988,437</FONT></TD><TD STYLE="padding-top: 2pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 2pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(220,221,223)">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; padding-top: 2pt; padding-left: 0.125in; padding-bottom: 2.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">End
    of year</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; padding-top: 2pt; background-color: rgb(239,240,240); padding-bottom: 2.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; padding-top: 2pt; background-color: rgb(239,240,240); text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; padding-top: 2pt; background-color: rgb(239,240,240); text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$&nbsp;&nbsp;&nbsp;631,424,213</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; padding-top: 2pt; background-color: rgb(239,240,240); padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; padding-top: 2pt; padding-bottom: 2.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; padding-top: 2pt; text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; padding-top: 2pt; text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$&nbsp;&nbsp;&nbsp;618,430,927</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; padding-top: 2pt; padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Amounts listed as &quot;&ndash;&quot;
are $0 or round to $0.</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">See Notes to Financial Statements.</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,223); font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">The
India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <B>13</B></FONT></P>

<P STYLE="background-color: rgb(220,221,223); font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>







<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Financial Highlights</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="border-bottom: Black 1pt solid; font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 1.5pt; padding-left: 0.125in; background-color: rgb(220,221,223); font-size: 11pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; background-color: rgb(220,221,223); font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="9" STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.5pt; background-color: rgb(220,221,223); font: bold 9pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">For
    the Fiscal Years Ended December 31,</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; padding-top: 1.5pt; background-color: rgb(220,221,223); padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.5pt; padding-left: 0.125in; background-color: rgb(220,221,223); font-size: 11pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.5pt; font: bold 9pt Times New Roman, Times, Serif; background-color: rgb(220,221,223); padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.5pt; font: bold 9pt Times New Roman, Times, Serif; background-color: rgb(220,221,223); text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2021</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.5pt; font: bold 9pt Times New Roman, Times, Serif; background-color: rgb(220,221,223); padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.5pt; font: bold 9pt Times New Roman, Times, Serif; background-color: rgb(220,221,223); text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2020</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.5pt; font: bold 9pt Times New Roman, Times, Serif; background-color: rgb(220,221,223); padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.5pt; font: bold 9pt Times New Roman, Times, Serif; background-color: rgb(220,221,223); text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2019</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.5pt; font: bold 9pt Times New Roman, Times, Serif; background-color: rgb(220,221,223); padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.5pt; font: bold 9pt Times New Roman, Times, Serif; background-color: rgb(220,221,223); text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2018</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.5pt; font: bold 9pt Times New Roman, Times, Serif; background-color: rgb(220,221,223); padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.5pt; font: bold 9pt Times New Roman, Times, Serif; background-color: rgb(220,221,223); text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2017</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 1.5pt; font: bold 9pt Times New Roman, Times, Serif; background-color: rgb(220,221,223); padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: rgb(241,241,241); vertical-align: bottom">
    <TD COLSPAN="12" STYLE="padding-top: 1.5pt; padding-left: 0.125in; font: bold 9pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>PER
    SHARE OPERATING PERFORMANCE<SUP>(a)</SUP>:</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-left: 0.125in; width: 60%; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    asset value, beginning of year</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; width: 1%; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; width: 6%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$22.99</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; width: 3%; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; width: 5%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$22.60</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; width: 3%; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; width: 5%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$23.84</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; width: 3%; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; width: 5%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$29.50</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; width: 3%; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; width: 5%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$24.24</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; width: 1%; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; padding-left: 0.125in; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    investment income/(loss)</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(0.12</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(0.04</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">0.03</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(0.04</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(0.01</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    realized and unrealized gains/(losses) on investments <BR> and foreign currency transactions</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">3.81</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2.38</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.06</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1.25</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">8.37</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Total
    from investment operations</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">3.69</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">2.34</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.09</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1.29</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">8.36</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; padding-left: 0.125in; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Dividends
    and distributions to shareholders from:</FONT></TD><TD STYLE="padding-top: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; padding-left: 0.125in; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    investment income</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(0.09</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1.10</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(0.01</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(0.77</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ndash;</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; padding-left: 0.125in; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    realized gains</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3.12</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ndash;</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2.32</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3.73</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3.16</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Tax
    return of capital</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ndash;</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(0.85</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ndash;</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ndash;</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ndash;</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Total
    dividends and distributions to shareholders</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3.21</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1.95</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2.33</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(4.50</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(3.16</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; padding-left: 0.125in; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Capital
    Share Transactions:</FONT></TD><TD STYLE="padding-top: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Impact
    due to open market repurchase policy (Note 6)</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ndash;</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ndash;</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ndash;</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">0.13</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">0.06</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Total
    capital share transactions</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ndash;</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ndash;</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&ndash;</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">0.13</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">0.06</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-left: 0.125in; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    asset value, end of year</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$23.47</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$22.99</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$22.60</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$23.84</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$29.50</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-left: 0.125in; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Market
    value, end of year</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$21.10</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$19.96</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$20.13</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$20.24</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$26.12</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; padding-left: 0.125in; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Total
    Investment Return Based on<SUP>(b)</SUP>:</B></FONT></TD><TD STYLE="padding-top: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; padding-left: 0.125in; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Market
    value</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">21.89%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">11.79%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">10.90%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(6.00%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">36.45%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; padding-left: 0.125in; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    asset value</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">17.72%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">14.69%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">5.70%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1.94%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">35.98%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; padding-left: 0.125in; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Ratio
    to Average Net Assets/Supplementary Data:</FONT></TD><TD STYLE="padding-top: 1.5pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding-top: 1.5pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; padding-left: 0.125in; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    assets, end of year (000 omitted)</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$631,424</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$618,431</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$607,988</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$642,079</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$825,611</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; padding-left: 0.125in; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Average
    net assets (000 omitted)</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$651,685</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$525,841</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$623,568</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$756,480</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$836,037</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; padding-left: 0.125in; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    expenses</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.35%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.43%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.35%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.32%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">1.26%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; padding-left: 0.125in; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    investment income/(loss)</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(0.48%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(0.20%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">0.13%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(0.13%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(0.02%</FONT></TD><TD STYLE="padding-top: 1.5pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(241,241,241)">
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-left: 0.125in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Portfolio
    turnover</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">22.34%</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">20.49%</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">14.43%</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">12.62%</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"></TD>
    <TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">12.15%</FONT></TD><TD STYLE="padding-top: 1.5pt; border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left"></TD></TR>
  </TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">Based on average shares outstanding.</TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify">Total investment return based on market value is
                                            calculated assuming that shares of the Fund's common stock were purchased at the closing
                                            market price as of the beginning of the period, dividends, capital gains, and other distributions
                                            were reinvested as provided for in the Fund's dividend reinvestment plan and then sold at
                                            the closing market price per share on the last day of the period. The computation does not
                                            reflect any sales commission investors may incur in purchasing or selling shares of the Fund.
                                            The total investment return based on the net asset value is similarly computed except that
                                            the Fund's net asset value is substituted for the closing market value.</TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Amounts listed as &quot;&ndash;&quot; are $0 or round to $0.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">See Notes to Financial Statements.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"><B>14</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
The India Fund, Inc.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<!-- Field: Split-Segment; Name: a17 -->
<DIV STYLE="background-color: rgb(220,221,222)"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Notes to Financial Statements</P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">December 31, 2021</P>

<P STYLE="border-top: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; margin: 2pt 0 0pt">&nbsp;</P>

<DIV STYLE="float: left; width: 48%"><P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>1. Organization</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 1pt">&nbsp;</FONT></P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">The India Fund, Inc. (the &quot;Fund&quot;) was
incorporated in Maryland on December 27, 1993 and commenced operations on February 23, 1994. The Fund is registered under the Investment
Company Act of 1940, as amended (the &quot;1940 Act&quot;), as a non-diversified closed-end management investment company.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund's investment objective is long-term
capital appreciation, which it seeks to achieve by investing primarily in the equity securities of Indian companies.</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>2. Summary of Significant Accounting Policies</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 1pt">&nbsp;</FONT></P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">The Fund is an investment company and accordingly
follows the investment company accounting and reporting guidance of the Financial Accounting Standards Board (&quot;FASB&quot;) Accounting
Standard Codification Topic 946 Financial Services-Investment Companies. The following is a summary of significant accounting policies
followed by the Fund in the preparation of its financial statements. The policies conform to generally accepted accounting principles
(&quot;GAAP&quot;) in the United States of America. The preparation of financial statements requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of
the financial statements, and the reported amounts of income and expenses for the period. Actual results could differ from those estimates.
The books and accounting records of the Fund are maintained in U.S. Dollars.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0 3pt"><B>a. Security Valuation:</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund values its securities at current market
value or fair value, consistent with regulatory requirements. &quot;Fair value&quot; is defined in the Fund's Valuation and Liquidity
Procedures as the price that could be received to sell an asset or paid to transfer a liability in an orderly transaction between willing
market participants without a compulsion to transact at the measurement date.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Equity securities that are traded on an exchange
are valued at the last quoted sale price on the principal exchange on which the security is traded at the &quot;Valuation Time&quot;
subject to application, when appropriate, of the valuation factors described in the paragraph below. Under normal circumstances, the
Valuation Time is as of the close of regular trading on the New York Stock Exchange (&quot;NYSE&quot;) (usually 4:00 p.m. Eastern Time).
In the absence of a sale price, the security is valued at the mean of the bid/ask price quoted at the close on the principal exchange
on which the security is traded. Securities traded on NASDAQ are valued at the NASDAQ official closing price. Closed-end funds and exchange-traded
funds (&quot;ETFs&quot;) are valued at the market price of the security at the Valuation Time. A security using any of these pricing
methodologies is determined to be a Level 1 investment.</P>

<P STYLE="font: 1pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 1pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="float: right; width: 48%"><P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Foreign equity securities that are traded on
foreign exchanges that close prior to Valuation Time are valued by applying valuation factors to the last sale price or the mean price
as noted above. Valuation factors are provided by an independent pricing service provider approved by the Board. These valuation factors
are used when pricing the Fund's portfolio holdings to estimate market movements between the time foreign markets close and the time
the Fund values such foreign securities. These valuation factors are based on inputs such as depositary receipts, indices, futures, sector
indices/ETFs, exchange rates, and local exchange opening and closing prices of each security. When prices with the application of valuation
factors are utilized, the value assigned to the foreign securities may not be the same as quoted or published prices of the securities
on their primary markets. A security that applies a valuation factor is determined to be a Level 2 investment because the exchange-traded
price has been adjusted. Valuation factors are not utilized if the independent pricing service provider is unable to provide a valuation
factor or if the valuation factor falls below a predetermined threshold; in such case, the security is determined to be a Level 1 investment.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Short-term investments are comprised of cash
and cash equivalents invested in short-term investment funds which are redeemable daily. The Fund sweeps available cash into the State
Street Institutional U.S. Government Money Market Fund, which has elected to qualify as a &quot;government money market fund&quot; pursuant
to Rule 2a-7 under the 1940 Act, and has an objective to maintain a $1.00 per share net asset value (&quot;NAV&quot;), which is not guaranteed.
Generally, these investment types are categorized as Level 1 investments.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">In the event that a security's market quotations
are not readily available or are deemed unreliable (for reasons other than because the foreign exchange on which it trades closes before
the Valuation Time), the security is valued at fair value as determined by the Fund's Pricing Committee, taking into account the relevant
factors and surrounding circumstances using valuation policies and procedures approved by the Fund's Board of Directors (the &quot;Board&quot;).
A security that has been fair valued by the Fund's Pricing Committee may be classified as Level 2 or Level 3 depending on the nature
of the inputs.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">In accordance with the authoritative guidance
on fair value measurements and disclosures under GAAP, the Fund discloses the fair value of its investments using a three-level hierarchy
that classifies the inputs to valuation techniques used to measure the fair value. The hierarchy assigns Level 1, the highest level,
measurements to valuations based upon unadjusted quoted prices in active markets for identical assets, Level 2 measurements to valuations
based upon other significant observable inputs, including adjusted quoted prices in active markets for similar assets, and Level 3, the
lowest level, measurements</P>

<P STYLE="font: 1pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<DIV STYLE="font: 1pt Arial, Helvetica, Sans-Serif; clear: both; width: 100%"><P STYLE="font: 1pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt">The India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B>15</B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

</DIV>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Notes to Financial Statements </FONT>(continued)</P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">December 31, 2021</P>

<P STYLE="border-top: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; margin: 2pt 0 0pt">&nbsp;</P>

<DIV STYLE="float: left; width: 48%"><P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">to valuations based upon unobservable inputs
that are significant to the valuation. Observable inputs are inputs that reflect the assumptions market participants would use in pricing
the asset or liability, which are based on market data obtained from sources independent of the reporting entity. Unobservable inputs
are inputs that reflect the reporting entity's own assumptions about the assumptions market participants would use in pricing the asset
or liability developed based on the best information available in the circumstances. A financial instrument's level within the fair value
hierarchy is based upon the</P>

</DIV>

<P STYLE="font: 1pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="float: right; width: 48%"><P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">lowest level of any input that is significant
to the fair value measurement. The three-level hierarchy of inputs is summarized below:</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">Level 1 &ndash; quoted prices in active markets
for identical investments;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">Level 2 &ndash; other significant observable
inputs (including quoted prices for similar securities, interest rates, prepayment speeds, and credit risk); or</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">Level 3 &ndash; significant unobservable inputs
(including the Fund's own assumptions in determining the fair value of investments).</P>

</DIV>

<DIV STYLE="font-size: 1pt; clear: both; width: 100%"><P STYLE="margin: 0pt 0; text-align: justify; font-size: 1pt">&nbsp;</P>

</DIV>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">A summary of standard inputs is listed below:</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <TR>
    <TD STYLE="font-size: 9.5pt; border-bottom: Black 1.5pt solid; padding: 2pt 0.7pt 2pt 10pt; vertical-align: bottom; width: 25%; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Security
    Type</B></FONT></TD>
    <TD STYLE="font-size: 9.5pt; border-bottom: Black 1.5pt solid; padding-top: 2pt; vertical-align: bottom; width: 75%; padding-right: 0.7pt; text-align: left; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Standard
    Inputs</B></FONT></TD>
    </TR>
  <TR STYLE="font-size: 9.5pt">
    <TD STYLE="background-color: rgb(239,240,240); font-size: 9.5pt; border-bottom: Black 1.5pt solid; padding: 2pt 30pt 2pt 0.25in; text-indent: -0.125in; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Foreign
    equities utilizing a fair value factor</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); font-size: 9.5pt; border-bottom: Black 1.5pt solid; padding-top: 2pt; text-align: justify; vertical-align: bottom; padding-right: 30pt; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Depositary
    receipts, indices, futures, sector indices/ETFs, exchange rates, and local exchange opening and closing prices of each security.</FONT></TD>
    </TR>
  </TABLE>
<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The following is a summary of the inputs used as of December 31, 2021
in valuing the Fund's investments at fair value. The inputs or methodology used for valuing securities are not necessarily an indication
of the risk associated with investing in those securities. Please refer to the Portfolio of Investments for a detailed breakout of the
security types:</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <TR>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 2pt; padding-right: 0.7pt; padding-left: 10pt; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Investments,
    at Value</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Level
    1 &ndash; Quoted<BR>
    Prices ($)</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Level
    2 &ndash; Other Significant<BR>
    Observable Inputs ($)</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Level
    3 &ndash; Significant<BR>
    Unobservable Inputs ($)</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Total
    ($)</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD COLSPAN="5" STYLE="background-color: rgb(239,240,240); padding-top: 2pt; padding-right: 0.7pt; padding-left: 10pt; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Investments
    in Securities</B></FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 2pt; padding-right: 0.7pt; padding-left: 10pt; vertical-align: bottom; width: 25%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Common
    Stocks</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 2pt; vertical-align: bottom; width: 16%; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">$35,737,330</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 2pt; vertical-align: bottom; width: 22%; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">$658,942,728</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 2pt; vertical-align: bottom; width: 20%; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">$&ndash;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 2pt; vertical-align: bottom; width: 15%; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">$694,680,058</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 2pt; width: 2%">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="border-bottom: Black 1pt solid; background-color: rgb(239,240,240); padding-top: 2pt; padding-right: 0.7pt; padding-left: 10pt; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Money
    Market Funds</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; background-color: rgb(239,240,240); padding-top: 2pt; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">721,052</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; background-color: rgb(239,240,240); padding-top: 2pt; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&ndash;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; background-color: rgb(239,240,240); padding-top: 2pt; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&ndash;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; background-color: rgb(239,240,240); padding-top: 2pt; vertical-align: bottom; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">721,052</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; background-color: rgb(239,240,240); padding-top: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(239,240,240); padding-top: 2pt; padding-right: 0.7pt; padding-left: 10pt; vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Total</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(239,240,240); vertical-align: bottom; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>$36,458,382</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(239,240,240); vertical-align: bottom; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>$658,942,728</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(239,240,240); vertical-align: bottom; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>$&ndash;</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(239,240,240); vertical-align: bottom; padding-top: 2pt; padding-right: 0.7pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>$695,401,110</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(239,240,240); padding-top: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>&nbsp;</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Amounts listed as &quot;&ndash;&quot; are $0 or round to $0.</P>

<DIV STYLE="font-size: 9.5pt; float: left; width: 48%"><P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"></P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">For the fiscal year ended December 31, 2021,
there were no significant changes to the fair valuation methodologies for the type of holdings in the Fund's portfolio.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">The Fund held no Level 3 securities as of December
31, 2021.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>b. Foreign Currency Translation:</B></P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">Foreign securities, currencies, and other assets
and liabilities denominated in foreign currencies are translated into U.S. Dollars at the exchange rate of said currencies against the
U.S. Dollar, as of the Valuation Time, as provided by an independent pricing service approved by the Board.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">Foreign currency amounts are translated into
U.S. Dollars on the following basis:</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-indent: -0.25in; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">(i)&nbsp;&nbsp;&nbsp;market
value of investment securities, other assets and liabilities &ndash; at the current daily rates of exchange at the Valuation Time; and</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-indent: -0.25in; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">(ii)&nbsp;&nbsp;purchases
and sales of investment securities, income and expenses &ndash; at the relevant rates of exchange prevailing on the respective dates
of such transactions.</P>

</DIV>

<P STYLE="font: 1pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<DIV STYLE="font-size: 9.5pt; float: right; width: 48%"><P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The Fund does not isolate that portion of gains
and losses on investments in equity securities due to changes in the foreign exchange rates from the portion due to changes in market
prices of equity securities. Accordingly, realized and unrealized foreign currency gains and losses with respect to such securities are
included in the reported net realized and unrealized gains and losses on investment transactions balances.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">The Fund reports certain foreign currency related
transactions and foreign taxes withheld on security transactions as components of realized gains for financial reporting purposes, whereas
such foreign currency related transactions are treated as ordinary income for U.S. federal income tax purposes.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">Net unrealized currency gains or losses from
valuing foreign currency denominated assets and liabilities at period end exchange rates are reflected as a component of net unrealized
appreciation/depreciation in value of investments, and translation of other assets and liabilities denominated in foreign currencies.</P>

</DIV>

<DIV STYLE="clear: both; width: 100%"><P STYLE="font: 1pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 7pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><B>16</B> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
India Fund, Inc. &nbsp;</P>



<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

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<DIV STYLE="background-color: rgb(220,221,222)"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>





<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Notes to Financial Statements </FONT>(continued)</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">December 31, 2021</P>

<P STYLE="border-top: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; margin: 2pt 0 0pt">&nbsp;</P>

<DIV STYLE="float: left; width: 48%"><P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">Net realized foreign exchange gains or losses
represent foreign exchange gains and losses from transactions in foreign currencies and forward foreign currency contracts, exchange
gains or losses realized between the trade date and settlement date on security transactions, and the difference between the amounts
of interest and dividends recorded on the Fund's books and the U.S. Dollar equivalent of the amounts actually received.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">Foreign security and currency transactions may
involve certain considerations and risks not typically associated with those of domestic origin, including unanticipated movements in
the value of the foreign currency relative to the U.S. Dollar. Generally, when the U.S. Dollar rises in value against foreign currency,
the Fund's investments denominated in that foreign currency will lose value because the foreign currency is worth fewer U.S. Dollars;
the opposite effect occurs if the U.S. Dollar falls in relative value.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>c. Security Transactions, Investment Income
and Expenses:</B></P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">Security transactions are recorded on the trade
date. Realized and unrealized gains/(losses) from security and currency transactions are calculated on the identified cost basis. Dividend
income is recorded on the ex-dividend date except for certain dividends on foreign securities, which are recorded as soon as the Fund
is informed after the ex-dividend date. Interest income and expenses are recorded on an accrual basis. Certain distributions received
by the Fund could represent a return of capital or capital gain. The Fund determines the components of these distributions subsequent
to the ex-dividend date, based upon receipt of tax filings or other correspondence relating to the underlying investment. These distributions
are recorded as a reduction of cost of investments and/or as a realized gain.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>d. Distributions:</B></P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">The Fund has implemented a managed distribution
policy (&quot;MDP&quot;) to pay distributions from net investment income supplemented by net realized foreign exchange gains, net realized
capital gains and return of capital distributions, if necessary, on a quarterly basis. The MDP is subject to regular review by the Board.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">The Fund records dividends and distributions
payable to its shareholders on the ex-dividend date. The amount of dividends and distributions from net investment income and net realized
capital gains are determined in accordance with federal income tax regulations, which may differ from GAAP. These book basis/tax basis
differences are either considered temporary or permanent in nature. To the extent these differences are permanent in nature, such amounts
are reclassified within the capital accounts based on their federal tax basis treatment; temporary differences do not require reclassification.</P>

</DIV>

<P STYLE="font: 1pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="font-size: 9.5pt; float: right; width: 48%"><P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">Dividends and distributions which exceed net
investment income and net realized capital gains for tax purposes are reported as return of capital.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>e. Federal Income Taxes:</B></P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">The Fund intends to continue to qualify as a
 &quot;regulated investment company&quot; (&quot;RIC&quot;) by complying with the provisions available to certain investment companies,
as defined in Subchapter M of the Internal Revenue Code of 1986, as amended, and to make distributions of net investment income and net
realized capital gains sufficient to relieve the Fund from all, or substantially all, federal income taxes. Therefore, no federal income
tax provision is required. The Fund recognizes the tax benefits of uncertain tax positions only where the position is &quot;more likely
than not&quot; to be sustained assuming examination by tax authorities. Management of the Fund has concluded that there are no significant
uncertain tax positions that would require recognition in the financial statements. Since tax authorities can examine previously filed
tax returns, the Fund's U.S. federal and state tax returns for each of the most recent four fiscal years up to the most recent fiscal
year ended December 31, 2021 are subject to such review.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>f. Foreign Withholding Tax:</B></P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">Dividend and interest income from non-U.S. sources
received by the Fund are generally subject to non-U.S. withholding taxes and are recorded on the Statement of Operations. The Fund files
for tax reclaims for the refund of such withholdings taxes according to tax treaties. Tax reclaims that are deemed collectible are booked
as tax reclaim receivable on the Statement of Assets and Liabilities. In addition, the Fund may be subject to capital gains tax in certain
countries in which it invests. The above taxes may be reduced or eliminated under the terms of applicable U.S. income tax treaties with
some of these countries. The Fund accrues such taxes when the related income is earned.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">In addition, when the Fund sells securities within
certain countries in which it invests, the capital gains realized may be subject to tax. Based on these market requirements and as required
under GAAP, the Fund accrues deferred capital gains tax on securities currently held that have unrealized appreciation within these countries.
The amount of deferred capital gains tax accrued is reported on the Statement of Assets and Liabilities.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">The fund calculates 10% long term capital gains
tax for the gains realized after April 1, 2018. (See Deferred foreign capital gains tax on the Statement of Assets and Liabilities).</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">On February 1, 2020, the Union Budget of India
for 2020-2021 was announced in which effective April 1, 2020, dividends are now taxed in the hands of the shareholder, which means a
20% tax (plus surcharge and tax) will be withheld on dividend payments (potentially reduced</P>

</DIV>

<DIV STYLE="clear: both; width: 100%"><P STYLE="font: 1pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt">The India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B>17</B></P>


<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>



<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Notes to Financial Statements </FONT>(continued)</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">December 31, 2021</P>

<P STYLE="border-top: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; margin: 2pt 0 0pt">&nbsp;</P>

<DIV STYLE="float: left; width: 48%"><P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">by treaty if applicable). Previously, Indian
companies paid the tax rate prior to the distribution of dividends to shareholders.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0 3pt"><B>g. Restricted Securities:</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Restricted securities are privately-placed securities
whose resale is restricted under U.S. securities laws. The Fund may invest in restricted securities, including unregistered securities
eligible for resale without registration pursuant to Rule 144A and privately-placed securities of U.S. and non-U.S. issuers offered outside
the U.S. without registration pursuant to Regulation S under the Securities Act of 1933, as amended. Rule 144A securities may be freely
traded among certain qualified institutional investors, such as the Fund, but resale of such securities in the U.S. is permitted only
in limited circumstances.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>3. Agreements and Transactions with Affiliates</B></P>

<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0 3pt"><B>a. Investment Manager:</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">abrdn Asia Limited (&quot;abrdn Asia&quot; or
the &quot;Investment Manager&quot;), formerly Aberdeen Standard Investments (Asia) Limited, serves as the Fund's investment manager with
respect to all investments. For its services, abrdn Asia receives fees at an annual rate of: (i) 1.10% for the first $500 million of
the Fund's average weekly Managed Assets; (ii) 0.90% for the next $500 million of the Fund's average weekly Managed Assets; (iii) 0.85%
for the next $500 million of the Fund's average weekly Managed Assets; and (iv) 0.75% for the Fund's average weekly Managed Assets in
excess of $1.5 billion. Managed Assets is defined in the investment management agreement as net assets plus the amount of any borrowings
for investment purposes. For the fiscal year ended December 31, 2021, abrdn Asia earned a gross management fee of $6,865,163.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0 3pt"><B>b. Fund Administration:</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">abrdn Inc. (formerly, Aberdeen Standard Investments
Inc.), an affiliate of abrdn Asia, serves as the Fund's administrator and receives a fee payable monthly by the Fund at an annual fee
rate of 0.08% of the value of the Fund's average monthly net assets. During the fiscal year ended December 31, 2021, the Fund paid a
total of $521,348 in administrative fees to abrdn Inc.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0 3pt"><B>c. Investor Relations:</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Under the terms of the Investor Relations Services
Agreement, abrdn Inc. provides and/or engages third parties to provide investor relations services to the Fund and certain other funds
advised by abrdn Asia or its affiliates as part of an Investor Relations Program. Under the Investor Relations Services Agreement, the
Fund owes a portion of the fees related to the Investor Relations Program (the &quot;Fund's Portion&quot;). However, investor relations
services fees are limited by abrdn Inc. so that the Fund will only pay up to an annual rate of 0.05% of the Fund's average net assets
per annum. Any difference between</P>

</DIV>

<P STYLE="margin: 0pt 0; font-size: 1pt">&nbsp;</P>

<DIV STYLE="float: right; width: 48%"><P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">the capped rate of 0.05% of the Fund's average
net assets per annum and the Fund's Portion is paid for by abrdn Inc.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Pursuant to the terms of the Investor Relations
Services Agreement, abrdn Inc. (or third parties engaged by abrdn Inc.) among other things, provides objective and timely information
to shareholders based on publicly-available information; provides information efficiently through the use of technology while offering
shareholders immediate access to knowledgeable investor relations representatives; develops and maintains effective communications with
investment professionals from a wide variety of firms; creates and maintains investor relations communication materials such as fund
manager interviews, films and webcasts, publishes white papers, magazine articles and other relevant materials discussing the Fund's
investment results, portfolio positioning and outlook; develops and maintains effective communications with large institutional shareholders;
responds to specific shareholder questions; and reports activities and results to the Board and management detailing insight into general
shareholder sentiment.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">During the fiscal year ended December 31, 2021,
the Fund incurred investor relations fees of approximately $142,532. For the fiscal year ended December 31, 2021, abrdn Inc. did not
contribute to the investor relations fees for the Fund because the Fund's contribution was below 0.05% of the Fund's average weekly net
assets on an annual basis.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>4. Investment Transactions</B></P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 2pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Purchases and sales of investment securities
(excluding short-term securities) for the fiscal year ended December 31, 2021, were $148,799,790 and $209,841,886, respectively.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>5. Capital</B></P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 2pt">&nbsp;</FONT></P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">The authorized capital of the Fund is 100 million
shares of $0.001 par value per share of common stock. As of December 31, 2021, there were 26,904,575 shares of common stock issued and
outstanding.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>6. Open Market Repurchase Policy</B></P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 2pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Under the open market repurchase policy, the
Fund did not repurchase any shares during the fiscal year ended December 31, 2021.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>7. Portfolio Investment Risks</B></P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0 3pt"><B>a. Risks Associated with Indian Markets</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Indian securities markets are, among other
things, substantially smaller, less developed, less liquid and more volatile than the major securities markets in the United States.
Consequently, acquisitions and dispositions of Indian securities involve special risks and considerations not present with respect to
U.S. securities.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">India has undergone and may continue to undergo
rapid change and lack the social, political and economic stability of more developed countries. The value of the Fund's assets may be
adversely affected by</P>

</DIV>

<DIV STYLE="font-size: 1pt; clear: both; width: 100%"><P STYLE="margin: 0pt 0; font-size: 1pt">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<P STYLE="text-align: justify; font: 7pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><B>18</B> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
India Fund, Inc. &nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<DIV STYLE="background-color: rgb(220,221,222)"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>



<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Notes to Financial Statements </FONT>(continued)</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 5pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">December 31, 2021</P>

<P STYLE="border-top: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; margin: 2pt 0 0pt">&nbsp;</P>

<DIV STYLE="float: left; width: 48%"><P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">political, economic, social and religious factors,
changes in Indian law or regulations and the status of India's relations with other countries. In addition, the economy of India may
differ favorably or unfavorably from the U.S. economy in such respects as the rate of growth of gross domestic product, the rate of inflation,
capital reinvestment, resource self-sufficiency and balance of payments position.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">The Indian government has exercised and continues
to exercise significant influence over many aspects of the economy, and the number of public sector enterprises in India is substantial.
Accordingly, Indian government actions in the future could have a significant effect on the Indian economy, which could affect private
sector companies and the Fund, market conditions, and prices and yields of securities in the Fund's portfolio.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">Economic growth in India is constrained by inadequate
infrastructure, a cumbersome bureaucracy, corruption, labor market rigidities, regulatory and foreign investment controls, the &quot;reservation&quot;
of key products for small-scale industries and high fiscal deficits. Changes in economic policies, or lack of movement toward economic
liberalization, could negatively affect the general business and economic conditions in India, which could in turn affect the Fund's
investments.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">There is also the possibility of nationalization,
expropriation or confiscatory taxation, political changes, government regulation, social instability or diplomatic developments (including
pandemic, war or terrorist attacks). All of these factors could adversely affect the economy of India, make the prices of Indian securities
generally more volatile than the prices of securities of companies in developed markets and increase the risk of loss to the Fund.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>b. Sector Risk</B></P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">To the extent that the Fund has a significant
portion of its assets invested in securities of companies conducting business in a broadly related group of industries within an economic
sector, the Fund may be more vulnerable to unfavorable developments in that economic sector than funds that invest more broadly.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">In particular, being invested heavily in the
financial sector may make the Fund vulnerable to risks and pressures facing companies in that sector, such as regulatory, consolidation,
interest rate changes and general economic conditions.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Financial
Sector Risk.</I> To the extent that the financial sector represents a significant portion of the Fund's investments, the Fund will be
sensitive to changes in, and its performance may depend to a greater extent on, factors impacting this sector. Performance of companies
in the financials sector may be adversely impacted by many factors,</FONT></P>

</DIV>

<P STYLE="margin: 0pt 0; font-size: 1pt; text-align: justify">&nbsp;</P>

<DIV STYLE="float: right; width: 48%"><P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">including, among others, government regulations,
economic conditions, credit rating downgrades, changes in interest rates, and decreased liquidity in credit markets. The impact of more
stringent capital requirements, recent or future regulation of any individual financial company, or recent or future regulation of the
financials sector as a whole cannot be predicted. In recent years, cyber attacks and technology malfunctions and failures have become
increasingly frequent in this sector and have caused significant losses.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Information
Technology Sector Risk.</I> To the extent that the information technology sector represents a significant portion of the Fund, the Fund
will be sensitive to changes in, and its performance may depend to a greater extent on, factors impacting this sector. Information technology
companies face intense competition, both domestically and internationally, which may have an adverse effect on their profit margins.
Like other technology companies, information technology companies may have limited product lines, markets, financial resources or personnel.
The products of information technology companies may face obsolescence due to rapid technological developments, frequent new product
introduction, unpredictable changes in growth rates and competition for the services of qualified personnel. Companies in the information
technology sector are heavily dependent on patent and intellectual property rights. The loss or impairment of these rights may adversely
affect the profitability of these companies.</FONT></P>

<P STYLE="font: 9.5pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>c. Valuation Risk:</B></P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">The price that the Fund could receive upon the
sale of any particular portfolio investment may differ from the Fund's valuation of the investment, particularly for securities that
trade in thin or volatile markets or that are valued using a fair valuation methodology or a price provided by an independent pricing
service. As a result, the price received upon the sale of an investment may be less than the value ascribed by the Fund, and the Fund
could realize a greater than expected loss or lower than expected gain upon the sale of the investment. The Fund's ability to value its
investments may also be impacted by technological issues and/or errors by pricing services or other third-party service providers.</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>d. Market Events Risk:</B></P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">Markets are affected by numerous factors, including
interest rates, the outlook for corporate profits, the health of the national and world economies, the fluctuation of other stock markets
around the world, and financial, economic and other global market developments and disruptions, such as those arising from war, terrorism,
market manipulation, government interventions, defaults and shutdowns, political changes or diplomatic developments, public health</P>

</DIV>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<DIV STYLE="font-size: 1pt; clear: both; width: 100%"><P STYLE="margin: 0pt 0; font-size: 1pt">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt">The India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B>19</B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<!-- Field: Split-Segment; Name: a7 -->
<DIV STYLE="background-color: rgb(220,221,222); clear: both; width: 100%"><P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 18pt">Notes
to Financial Statements </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(continued)</FONT></P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 5pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; border-bottom: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">December
31, 2021</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<DIV STYLE="background-color: rgb(220,221,222); float: left; width: 48%"><P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">emergencies
and natural/environmental disasters. Such events can negatively impact the securities markets and cause the Fund to lose value.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">One
such event is the COVID-19 pandemic, which has caused major disruptions to economies and markets around the world, including the markets
in which the Fund invests, and which has and may continue to negatively impact the value of certain of the Fund's investments. Although
vaccines for COVID-19 and variants thereof are becoming more widely available, the COVID-19 pandemic and impacts thereof may continue
for an extended period of time and may vary from market to market. To the extent the impacts of COVID-19 continue, the Fund may experience
negative impacts to its business that could exacerbate other risks to which the Fund is subject. Policy and legislative changes in countries
around the world are affecting many aspects of financial regulation, and governmental and quasi-governmental authorities and regulators
throughout the world have previously responded to serious</FONT></P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"></P>

<DIV STYLE="background-color: rgb(220,221,222); float: right; width: 48%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">economic
disruptions with a variety of significant fiscal and monetary policy changes.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">In
addition, economies and financial markets throughout the world are becoming increasingly interconnected. As a result, whether or not
the Fund invests in securities of issuers located in or with significant exposure to countries experiencing economic and financial difficulties,
the value and liquidity of the Fund's investments may be negatively affected by such events.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>8.
Contingencies</B></FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">In
the normal course of business, the Fund may provide general indemnifications pursuant to certain contracts and organizational documents.
The Fund's maximum exposure under these arrangements is dependent on future claims that may be made against the Fund, and therefore,
cannot be estimated; however, the Fund expects the risk of loss from such claims to be remote.</FONT></P>

</DIV>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="background-color: rgb(220,221,222); clear: both; width: 100%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>

<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>9.
Tax Information</B></FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
U.S. federal income tax basis of the Fund's investments (including derivatives, if applicable) and the net unrealized appreciation as
of December 31, 2021, were as follows:</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 11pt Calibri, Helvetica, Sans-Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); font: bold 9pt Times New Roman, Times, Serif; padding: 1pt 4pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Tax
    Basis of Investments</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); font: bold 9pt Times New Roman, Times, Serif; padding: 1pt 4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); font: bold 9pt Times New Roman, Times, Serif; padding: 1pt 4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Appreciation</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); font: bold 9pt Times New Roman, Times, Serif; padding: 1pt 4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); font: bold 9pt Times New Roman, Times, Serif; padding: 1pt 4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Depreciation</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); font: bold 9pt Times New Roman, Times, Serif; padding: 1pt 4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); font: bold 9pt Times New Roman, Times, Serif; padding: 1pt 4pt; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    Unrealized<BR> Appreciation/<BR> (Depreciation)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="background-color: White; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 4pt; width: 24%; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$355,206,584</FONT></TD><TD STYLE="background-color: White; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 4pt; text-align: right; width: 2%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: White; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 4pt; width: 24%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$348,559,096</FONT></TD><TD STYLE="background-color: White; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 4pt; text-align: right; width: 2%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: White; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 4pt; width: 23%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$(8,364,570)</FONT></TD><TD STYLE="background-color: White; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 4pt; text-align: right; width: 2%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="background-color: White; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 4pt; width: 23%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$340,194,526</FONT></TD></TR>
  </TABLE>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
tax character of distributions paid during the fiscal years ended December 31, 2021 and December 31, 2020 was as follows:</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 11pt Calibri, Helvetica, Sans-Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding: 1pt 6pt 1pt 4pt; background-color: rgb(220,221,222); font-size: 11pt; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; padding: 1pt 6pt 1pt 4pt; background-color: rgb(220,221,222)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; padding: 1pt 6pt 1pt 4pt; background-color: rgb(220,221,222); text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">December
    31, 2021</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; padding: 1pt 6pt 1pt 4pt; background-color: rgb(220,221,222)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Times New Roman, Times, Serif; padding: 1pt 6pt 1pt 4pt; background-color: rgb(220,221,222); text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">December
    31, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 6pt 1pt 4pt; background-color: White; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Distributions
    paid from:</FONT></TD><TD STYLE="padding: 1pt 6pt 1pt 4pt; background-color: White"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding: 1pt 6pt 1pt 4pt; background-color: White; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD><TD STYLE="padding: 1pt 6pt 1pt 4pt; background-color: White"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding: 1pt 6pt 1pt 4pt; background-color: White; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 6pt 1pt 4pt; background-color: White; width: 64%; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Ordinary
    Income</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 6pt 1pt 4pt; background-color: White; width: 2%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 6pt 1pt 4pt; background-color: White; width: 16%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$2,354,440</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 6pt 1pt 4pt; background-color: White; width: 2%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 6pt 1pt 4pt; background-color: White; width: 16%; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">$&ndash;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 6pt 1pt 4pt; background-color: White; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Net
    long-term capital gains</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 6pt 1pt 4pt; background-color: White"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 6pt 1pt 4pt; background-color: White; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">84,009,246</FONT></TD><TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 6pt 1pt 4pt; background-color: White"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 6pt 1pt 4pt; background-color: White; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">29,535,051</FONT></TD></TR>

<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="border-bottom: Black 1pt solid; padding: 1pt 6pt 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; background-color: White; width: 64%; text-align: left">Tax
    return of capital</TD><TD STYLE="border-bottom: Black 1pt solid; padding: 1pt 6pt 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; background-color: White; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding: 1pt 6pt 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; background-color: White; width: 16%; text-align: right">&ndash;</TD><TD STYLE="border-bottom: Black 1pt solid; padding: 1pt 6pt 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; background-color: White; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding: 1pt 6pt 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; background-color: White; width: 16%; text-align: right">22,928,870</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="border-bottom: Black 1.5pt solid; padding: 1pt 6pt 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; background-color: White; text-align: left">Total
    tax character of distributions</TD><TD STYLE="border-bottom: Black 1.5pt solid; padding: 1pt 6pt 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; background-color: White">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding: 1pt 6pt 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; background-color: White; text-align: right">$86,363,686</TD><TD STYLE="border-bottom: Black 1.5pt solid; padding: 1pt 6pt 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; background-color: White">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding: 1pt 6pt 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; background-color: White; text-align: right">$52,463,921</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #231f20"><B>20
</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The India Fund, Inc.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<DIV STYLE="background-color: rgb(220,221,222); clear: both; width: 100%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 18pt">Notes
to Financial Statements </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(concluded)</FONT></P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 5pt">&nbsp;</FONT></P>

<P STYLE="border-bottom: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">December
31, 2021</FONT>&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">As
of December 31, 2021, the components of accumulated earnings on a tax basis were as follows:</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 11pt Calibri, Helvetica, Sans-Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 1pt; padding-left: 6pt; background-color: White; text-align: left; padding-bottom: 1pt">Undistributed
    ordinary income &ndash; net</TD><TD STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt">$&ndash;</TD><TD STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 1pt; padding-left: 6pt; background-color: White; width: 80%; text-align: left; padding-bottom: 1pt">Undistributed
    long-term capital gains &ndash; net</TD><TD STYLE="border-bottom: Black 1pt solid; padding-top: 1pt; background-color: White; width: 2%; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 1pt; background-color: White; width: 1%; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; padding-top: 1pt; background-color: White; width: 14%; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt">24,667,621</TD><TD STYLE="border-bottom: Black 1pt solid; padding-top: 1pt; background-color: White; width: 3%; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 1pt; padding-left: 6pt; background-color: White; text-align: left; padding-bottom: 1pt">Total
    undistributed earnings</TD><TD STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt"></TD><TD STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt">$24,667,621</TD><TD STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 1pt; padding-left: 6pt; background-color: White; text-align: left; padding-bottom: 1pt">Capital
    loss carryforward</TD><TD STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt">&ndash;</TD><TD STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; padding-top: 1pt; background-color: White; text-align: left; padding-bottom: 1pt"><FONT STYLE="font-size: 11pt">*</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 1pt; padding-left: 6pt; background-color: White; text-align: left; padding-bottom: 1pt">Other
    currency gains</TD><TD STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt">&ndash;</TD><TD STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 1pt; padding-left: 6pt; background-color: White; text-align: left; padding-bottom: 1pt">Other
    temporary differences</TD><TD STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt">&ndash;</TD><TD STYLE="padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding-top: 1pt; padding-left: 6pt; background-color: White; text-align: left; padding-bottom: 1pt">Unrealized
    appreciation/(depreciation)</TD><TD STYLE="border-bottom: Black 1pt solid; padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; padding-bottom: 1pt">310,460,183</TD><TD STYLE="border-bottom: Black 1pt solid; padding-top: 1pt; background-color: White; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left; padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Arial, Helvetica, Sans-Serif; padding-top: 1pt; padding-left: 6pt; background-color: White; text-align: left; padding-bottom: 1pt">Total
    accumulated earnings/(losses) &ndash; net</TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Arial, Helvetica, Sans-Serif; padding-top: 1pt; background-color: White; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Arial, Helvetica, Sans-Serif; padding-top: 1pt; background-color: White; text-align: left; padding-bottom: 1pt"></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Arial, Helvetica, Sans-Serif; padding-top: 1pt; background-color: White; text-align: right; padding-bottom: 1pt">$335,127,804</TD><TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Arial, Helvetica, Sans-Serif; padding-top: 1pt; background-color: White; text-align: left; padding-bottom: 1pt">**</TD></TR>
  </TABLE>


<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="font-size: 9.5pt; width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">During
                                            the fiscal year ended December 31, 2021, the Fund did not utilize a capital loss carryforward.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="font-size: 9.5pt; width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt">**</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                            difference between book-basis and tax-basis unrealized appreciation/(depreciation) is attributable
                                            to the difference between the tax deferral of wash sales and passive foreign investment company
                                            gain/(loss).</FONT></TD>
</TR></TABLE>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="float: left; width: 48%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">GAAP
requires that certain components of net assets be adjusted to reflect permanent differences between financial and tax reporting. Accordingly,
the table below details the necessary reclassifications, which are a result of permanent differences primarily attributable to distributions
in excess of current earnings. These reclassifications have no effect on net assets or net asset values per share.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 11pt Calibri, Helvetica, Sans-Serif">
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 6pt; background-color: rgb(220,221,222); text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Paid-in<BR>
    Capital</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 6pt; background-color: rgb(220,221,222); text-align: right">Distributable
    Earnings/(Accumulated Loss)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; padding: 1pt 6pt; background-color: White; width: 30%; text-align: left">$(8,823,135)</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding: 1pt 6pt; background-color: White; text-align: right; width: 70%">$8,823,135</TD>
    </TR>
  </TABLE>

<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>10.
Recent Rulemaking</B></FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">In
December 2020, the Securities and Exchange Commission (&quot;SEC&quot;) adopted Rule 2a-5 under the 1940 Act, which establishes requirements
for determining fair value in good faith for purposes of the 1940 Act, including related oversight and reporting requirements. The rule
also defines when market quotations are &quot;readily available&quot; for purposes of the 1940 Act, the threshold for determining whether
a fund must fair value a security. The SEC also adopted new Rule 31a-4 under the 1940 Act, which sets forth the recordkeeping requirements
associated with fair value determinations. Finally, the SEC is rescinding previously issued guidance on related issues, including the
role of a board in determining fair value and the accounting and auditing of fund investments. Rule 2a-5 and Rule 31a-4 became effective
on March 8, 2021, with a compliance date of September 8, 2022. Management is currently evaluating this guidance.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>11.
Subsequent Events</B></FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Management
has evaluated the need for disclosures and/or adjustments resulting from subsequent events through the date the financial statements
were issued. Based on this evaluation, no disclosures and/or adjustments were required to the financial statements as of December 31,
2021.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">On
December 9, 2021, the Board of Directors declared the payment of an elective cash distribution to be paid in the amount of $0.80 per</FONT></P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"></P>

<DIV STYLE="float: right; width: 48%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">share
of common stock, on January 31, 2022, to shareholders of record at the close of business on December 20, 2021. As announced, the distribution
was payable in shares of the Fund's common stock. However, stockholders had the option to request that their distributions be paid in
cash in lieu of common stock. The aggregate amount of cash paid out in the distribution was not limited. The common stock distributed
was valued at $21.77 per share, which equaled the average trading price of the Fund's common shares on the NYSE as of the close of trading
during a three-business day period ended on January 20, 2022. Following the closing of the elective cash distribution, the Fund's number
of outstanding shares was 27,317,259.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">On
February 23, 2022, as part of the Fund's managed distribution policy, the Board approved a rolling distribution rate of 10% for the 12-month
period commencing with the distribution payable in March 2022. It was also approved that commencing with the distribution payable in
June 2022, the Fund's quarterly distribution will be paid in newly issued shares of common stock of the Fund to all shareholders who
have not otherwise elected to receive cash. This stock distribution will automatically be paid in newly issued shares of the Fund unless
otherwise instructed by the shareholder. Shares of common stock will be issued at the lower of the net asset value (&quot;NAV&quot;)
per share or the market price per share with a floor for the NAV of not less than 95% of the market price. Fractional shares will generally
be settled in cash, except for registered shareholders with book entry accounts at Computershare Investor Services who will have whole
and fractional shares added to their account. Shareholders will be able to request to be paid their quarterly distributions in cash instead
of shares of common stock by providing advance notice to the bank, brokerage or nominee who holds their shares if the shares are in &quot;street
name&quot; or by filling out in advance an election card received from Computershare Investor Services if the shares are in registered
form.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="clear: both; width: 100%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #231f20">The
India Fund, Inc. <B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>






<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-size: 11pt">&nbsp;</FONT></P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Report
of Independent Registered Public Accounting Firm</FONT></P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 5pt">&nbsp;</FONT></P>

<P STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">To
the Shareholders and Board of Directors<BR>
The India Fund, Inc.:</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Opinion
on the Financial Statements</I></FONT></P>

<P STYLE="text-align: justify; font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We
have audited the accompanying statement of assets and liabilities of The India Fund, Inc. (the Fund), including the portfolio of investments,
as of December 31, 2021, the related statement of operations for the year then ended, the statements of changes in net assets for the
each of the years in the two-year period then ended, and the related notes (collectively, the financial statements) and the financial
highlights for each of the years in the five-year period then ended. In our opinion, the financial statements and financial highlights
present fairly, in all material respects, the financial position of the Fund as of December 31, 2021, the results of its operations for
the year then ended, the changes in its net assets for each of the years in the two-year period then ended, and the financial highlights
for each of the years in the five-year period then ended, in conformity with U.S. generally accepted accounting principles.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Basis
for Opinion</I></FONT></P>

<P STYLE="text-align: justify; font: 9pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">These
financial statements and financial highlights are the responsibility of the Fund's management. Our responsibility is to express an opinion
on these financial statements and financial highlights based on our audits. We are a public accounting firm registered with the Public
Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Fund in accordance
with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements and financial highlights are free of material misstatement, whether due to
error or fraud. Our audits included performing procedures to assess the risks of material misstatement of the financial statements and
financial highlights, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included
examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements and financial highlights. Such
procedures also included confirmation of securities owned as of December 31, 2021, by correspondence with the custodian, brokers, or
by other appropriate auditing procedures when replies from brokers were not received. Our audits also included evaluating the accounting
principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements
and financial highlights. We believe that our audits provide a reasonable basis for our opinion.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><IMG SRC="tm221498d3_ncsrimg03.jpg" ALT=""><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">We
have served as the auditor of one or more Aberdeen investment companies since 2009.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Philadelphia,
Pennsylvania<BR>
February 25, 2022</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 7pt"><B>22 </B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
India Fund, Inc.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

</DIV>

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<DIV STYLE="background-color: rgb(220,221,222); clear: both; width: 100%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>



<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 11pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 18pt">Federal
Tax Information: Dividends and Distributions </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(unaudited)</FONT></P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 5pt">&nbsp;</FONT></P>

<P STYLE="border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
following information is provided with respect to the distributions paid by Aberdeen India Fund, Inc. during the fiscal year ended December
31, 2021:</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 11pt Calibri, Helvetica, Sans-Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); padding: 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: left">Payable
    Date</TD><TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); padding: 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); padding: 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right">Total
    Cash<BR> Distribution</TD><TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); padding: 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); padding: 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right">Long-Term<BR>
    Capital<BR> Gain</TD><TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); padding: 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); padding: 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right">Return
    of<BR> Capital</TD><TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); padding: 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); padding: 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right">Net<BR>
    Ordinary<BR> Dividend</TD><TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); padding: 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); padding: 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Foreign<BR>
    Taxes<BR> Paid<SUP>(1)</SUP></B></FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); padding: 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); padding: 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right">Gross<BR>
    Ordinary<BR> Dividend</TD><TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); padding: 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); padding: 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt"><B>Qualified<BR>
    Dividends<SUP>(2)</SUP></B></FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); padding: 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; background-color: rgb(220,221,222); padding: 1pt 4pt; font: bold 9pt Arial, Helvetica, Sans-Serif; text-align: right">Foreign<BR>
    Source<BR> Income</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 20%; text-align: left">3/31/21</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; width: 1%; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 9%; text-align: right">0.580000</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; width: 1%; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 9%; text-align: right">0.558939</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; width: 1%; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 9%; text-align: right">0.000000</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; width: 1%; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 9%; text-align: right">0.021061</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; width: 1%; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 9%; text-align: right">0.078924</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; width: 1%; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 9%; text-align: right">0.099985</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; width: 1%; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 9%; text-align: right">0.065795</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; width: 1%; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; width: 9%; text-align: right">0.099758</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left">6/30/21</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.580000</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.558939</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.000000</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.021061</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.078924</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.099985</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.065795</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.099758</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left">9/30/21</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.610000</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.587850</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.000000</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.022150</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.083006</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.105156</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.069198</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.104918</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left">1/11/22</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.640000</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.616761</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.000000</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.023239</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.087088</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.110327</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.072602</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.110078</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left">1/31/22</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.800000</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.800000</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.000000</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.000000</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.000000</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.000000</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.000000</TD><TD STYLE="background-color: White; padding: 1pt 4pt; text-align: right; font: 9pt Arial, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.000000</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="background-color: White; padding: 1pt 4pt; border-top: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: left">Total</TD><TD STYLE="background-color: White; padding: 1pt 4pt; border-top: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; border-top: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">3.210000</TD><TD STYLE="background-color: White; padding: 1pt 4pt; border-top: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; border-top: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">3.122489</TD><TD STYLE="background-color: White; padding: 1pt 4pt; border-top: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; border-top: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.000000</TD><TD STYLE="background-color: White; padding: 1pt 4pt; border-top: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; border-top: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.087511</TD><TD STYLE="background-color: White; padding: 1pt 4pt; border-top: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; border-top: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.327942</TD><TD STYLE="background-color: White; padding: 1pt 4pt; border-top: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; border-top: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.415453</TD><TD STYLE="background-color: White; padding: 1pt 4pt; border-top: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; border-top: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.273390</TD><TD STYLE="background-color: White; padding: 1pt 4pt; border-top: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">&nbsp;</TD>
    <TD STYLE="background-color: White; padding: 1pt 4pt; border-top: Black 1.5pt solid; border-bottom: Black 1.5pt solid; font: 9pt Arial, Helvetica, Sans-Serif; text-align: right">0.414512</TD></TR>
  </TABLE>



<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(1)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                            foreign taxes paid represent taxes incurred by the Fund on interest received from foreign
                                            sources. Foreign taxes paid may be included in taxable income with an offsetting deduction
                                            from gross income or may be taken as a credit for taxes paid to foreign governments. You
                                            should consult your tax advisor regarding the appropriate treatment of foreign taxes paid.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(2)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
                                            Fund hereby designates the amount indicated above or the maximum amount allowable by law.</FONT></TD>
</TR></TABLE>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 18pt">Supplemental
Information </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(unaudited)</FONT></P>

<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="border-bottom: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Board
Approval of Investment Management Agreement</FONT></P>

<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Investment Company Act of 1940 (the &quot;1940 Act&quot;) and the terms of the investment management agreement (the &quot;Management
Agreement&quot;) between The India Fund, Inc. (the &quot;Fund&quot;) and abrdn Asia Limited, formerly known as Aberdeen Standard Investments
(Asia) Limited, (the &quot;Investment Manager&quot; or &quot;abrdn Asia&quot;) require that the Management Agreement be approved annually
at an in-person meeting by the Board of Directors (the &quot;Board&quot;), including a majority of the Directors who have no direct or
indirect interest in the Management Agreement and are not &quot;interested persons&quot; of the Fund, as defined in the 1940 Act (the
 &quot;Independent Directors&quot;).</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">At
a regularly scheduled quarterly meeting held on July 27, 2021 (the &quot;Quarterly Meeting&quot;), the Board voted unanimously to renew
the Management Agreement between the Fund and the Investment Manager. Pursuant to relief granted by the Securities and Exchange Commission
(the &quot;SEC&quot;) in light of the COVID-19 pandemic (the &quot;Order&quot;) and a determination by the Board that reliance on the
Order was appropriate due to circumstances related to the current or potential effects of COVID-19, the Quarterly Meeting was held via
teleconference. In considering whether to approve the continuation of the Fund's Management Agreement, the Board members received and
considered a variety of information provided by the Investment Manager relating to the Fund, the Management Agreement and the Investment
Manager, including information regarding the nature, extent and quality of services provided by the Investment Manager under the Management
Agreement, comparative investment performance, fee and expense information of a peer group of funds consisting of other comparable closed-end
funds (the &quot;Peer Group&quot;) selected by Strategic Insight Mutual Fund Research and Consulting, LLC (&quot;SI&quot;), an independent
third-party provider of investment company data and other performance information for relevant benchmark indices. In addition, the Independent
Directors of the Fund held a separate telephonic meeting on July 21, 2021 (together with the Quarterly Meeting held on July 27, 2021,
the &quot;Meetings&quot;) to review the materials provided and the relevant legal considerations and met in executive session at the
Quarterly Meeting with their independent legal counsel to discuss the Management Agreement.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">In
connection with their consideration of whether to approve the continuation of the Fund's Management Agreement, the Board members received
and reviewed a variety of information provided by the Investment Manager relating to the Fund, the Management Agreement and the Investment
Manager, including comparative performance, fee and expense information and other information regarding the nature and quality of services
provided by the Investment Manager under the Management Agreement. The materials provided to the Board generally included, among other
items: (i) information regarding the Fund's expenses and management fees, including information comparing the Fund's expenses to those
of the Peer Group and information about applicable fee &quot;breakpoints&quot; and expense limitations; (ii) information regarding the
profitability of the</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt; color: #231f20">The
India Fund, Inc. <B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;23</B></FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

</DIV>

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<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<DIV STYLE="background-color: rgb(220,221,222); clear: both; width: 100%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>



<P STYLE="text-align: justify; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 18pt">Supplemental
Information </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(unaudited) (continued)</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="border-bottom: Black 1pt solid; font: 5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 5pt">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Management
Agreement to the Investment Manager; (iii) information on the investment performance of the Fund and the performance of the Peer Group
and the Fund's performance benchmark; (iv) a report prepared by the Investment Manager in response to a request submitted by the Independent
Directors' independent legal counsel on behalf of the Independent Directors; and (v) a memorandum from the Independent Directors' independent
legal counsel on the responsibilities of the Board in considering the approval of the investment management arrangement under the 1940
Act and Maryland law.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Independent Directors were advised by separate independent legal counsel throughout the process and also consulted in executive sessions
with their counsel regarding consideration of the renewal of the Management Agreement. In determining whether to approve the continuation
of the Management Agreement, the Board, including the Independent Directors, did not identify any single factor as determinative. Individual
Directors may have evaluated the information presented differently from one another and given different weights to various factors. Matters
considered by the Board, including the Independent Directors, in connection with its approval of the continuation of the Management Agreement
include the factors listed below.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">In
addition, the Board considered other matters such as: (i) the Fund's investment objective and strategy, (ii) the Investment Manager's
investment personnel and operations, (iii) the resources devoted by the Investment Manager to the Fund, (iv) the Investment Manager's
financial condition and stability, (v) the Investment Manager's record of compliance with the Fund's investment policies and restrictions,
policies on personal securities transactions and other compliance policies, (vi) the allocation of the Fund's brokerage, and the use,
if any, of &quot;soft&quot; commission dollars to pay the Fund's expenses and to pay for research and other similar services, and (vii)
possible conflicts of interest. Throughout the process, the Board members had the opportunity to ask questions of and request additional
information from management.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Board also noted that in addition to the materials provided by the Investment Manager in connection with the Board's consideration of
the renewal of the Management Agreement at the Meeting, the Board received and reviewed materials in advance of each regular quarterly
meeting that contained information about the Fund's investment performance and information relating to the services provided by the Investment
Manager.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">As
part of their deliberations, the Board members considered the following:</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>The
nature, extent and quality of the services provided to the Fund under the Management Agreement.</I> The Directors also considered the
nature, extent and quality of the services provided by the Investment Manager to the Fund and the resources dedicated to the Fund by
the Investment Manager and its affiliates. Among other things, The Board reviewed the background and experience of the Investment Manager's
senior management personnel and the qualifications, background and responsibilities of the portfolio managers primarily responsible for
the day-to-day portfolio management services for the Fund. The Directors also considered the financial condition of the Investment Manager
and the Investment Manager's ability to provide quality service to the Fund. Management reported to the Board on, among other things,
its business plans and organizational changes. The Directors also took into account the Investment Manager's investment experience and
considered information regarding the Investment Manager's compliance with applicable laws and Securities and Exchange Commission and
other regulatory inquiries or audits of the Fund and/or the Investment Manager. The Board considered the Investment Manager's risk management
processes. The Board noted that they received information on a regular basis from the Fund's Chief Compliance Officer regarding the Investment
Manager's compliance policies and procedures and considered the Investment Manager's brokerage policies and practices. The Directors
took into account their knowledge of management and the quality of the performance of management's duties through Board meetings, discussion
and reports during the preceding year.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Investment
performance of the Fund and the Investment Manager.</I> The Board received and reviewed with the Fund's management, among other performance
data, information that compared the Fund's return to comparable investment companies. The Board also received and considered performance
information compiled by SI as compared with the fund in the Fund's Morningstar category (the &quot;Morningstar Group&quot;). Additionally,
because of the limited number of funds in the Fund's Morningstar Group, the Fund's performance was also compared against the Peer Group.</FONT></P>

<P STYLE="text-align: justify; font: 9pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">In
addition, the Board received and reviewed: information regarding the Fund's total return on a net and gross basis and relative to the
Fund's benchmark and the Fund's share performance and premium/discount information. The Board also received and considered information
about the Fund's total return against the respective Morningstar Group and Peer Group averages and against other comparable abrdn-managed
funds. The Directors considered management's discussion of the factors contributing to differences in performance, including differences
in the investment strategies, restrictions and risks of each of these other funds. Additionally, the Board took into account information
about the Fund's discount/premium ranking relative to its Morningstar Group and Peer Group and management's discussion of the Fund's
performance. The Board</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 7pt"><B>24</B> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
India Fund, Inc.</FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>

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<!-- Field: Split-Segment; Name: a8 -->


<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 18pt">Supplemental
Information </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(unaudited) (concluded)</FONT></P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-size: 5pt">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-size: 9pt">&nbsp;</FONT></P>

<P STYLE="border-top: Black thin solid; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">also
considered the Investment Manager's performance and reputation generally, the responsiveness of the Investment Manager to Director concerns
about performance and the willingness of the Investment Manager to take steps intended to improve performance. The Board concluded that
overall Fund performance supported continuation of the Management Agreement.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>The
costs of the services provided and profits realized by the Investment Manager and its affiliates from their relationships with the Fund.
</I>The Board reviewed with management the effective annual management fee rate paid by the Fund to the Investment Manager for investment
management services. The Board received and took into account information compiled at the request of the Fund by SI that compared the
Fund's effective annual management fee rate with the fees paid by its Peer Group. The Board considered the management fee structure,
including that management fees for the Fund were based on the Fund's average weekly managed assets, defined as total assets of the Fund,
including any assets attributable to leverage, minus all liabilities, but not excluding any liabilities or obligations attributable to
the Fund for investment purposes through (i) the issuance or incurrence of indebtedness of any type (including, without limitation, borrowing
through a credit facility or the issuance of debt securities), (ii) the issuance of preferred stock or other similar preference securities,
and/or (iii) any other means, but not including any collateral received for securities loaned by the Fund. Management noted that due
to the unique strategy and structure of the Fund, abrdn did not have any closed-end funds that were directly comparable to the Fund.
Although there were no other substantially similar abrdn Asia-managed closed-end funds against which to compare the Fund's management
fees, the Investment Manager provided information for other Aberdeen products with similar investment strategies to those of the Fund
where available. In evaluating the Fund's management fees, the Board took into account the demands, complexity and quality of the investment
management of the Fund.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">In
addition to the foregoing, the Board considered the Fund's fees and expenses as compared to its Peer Group, consisting of closed-end
funds in the Fund's Morningstar expense category as compiled by SI.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Economies
of Scale.</I> The Board considered management's discussion of the Fund's management fee structure and determined that the management
fee structure was reasonable and reflected economies of scale being shared between each of the Fund and the Investment Manager. The Board
based its determination on various factors, including how the Fund's management fees compared relative to the Peer Group at higher asset
levels and that the Fund's management fee schedule provided breakpoints at higher asset levels to adjust for anticipated economies in
the event of asset increases.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Board also considered other factors, which included but were not limited to the following:</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="background-color: rgb(220,221,222); width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">whether
                                            the Fund has operated in accordance with its investment objective, the Fund's record of compliance
                                            with its investment restrictions, and the compliance programs of the Investment Manager.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="background-color: rgb(220,221,222); width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">the
                                            effect of any market and economic volatility on the performance, asset levels and expense
                                            ratios of the Fund.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="background-color: rgb(220,221,222); width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">the
                                            nature, quality, cost and extent of administrative services performed by abrdn Inc. (formerly
                                            known as Aberdeen Standard Investments Inc.), an affiliate of the Investment Manager, under
                                            a separate agreement covering administrative services.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="background-color: rgb(220,221,222); width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">so-called
                                            &quot;fallout benefits&quot; to the Investment Manager or abrdn Inc., such as the benefits
                                            of research made available to the Investment Manager or abrdn Inc. by reason of brokerage
                                            commissions generated by the Fund's securities transactions or reputational and other indirect
                                            benefits. The Board considered any possible conflicts of interest associated with these fallout
                                            and other benefits, and the reporting, disclosure and other processes in place to disclose
                                            and monitor such possible conflicts of interest.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="background-color: rgb(220,221,222); width: 40%">*</TD><TD STYLE="background-color: rgb(220,221,222); width: 20%; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">*</FONT></TD><TD STYLE="background-color: rgb(220,221,222); text-align: right; width: 40%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">*
                                            </FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Based
on their evaluation of all factors that they deemed to be material, including those factors described above, and assisted by the advice
of independent counsel, the Directors, including the Independent Directors, voting separately, approved the Fund's Management Agreement
for an additional one-year period. Pursuant to the SEC Order, the Board determined that the Directors, including the Independent Directors,
voting separately, would ratify their approval at the next in-person Board meeting.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: justify">&nbsp;</P>

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222); text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">The
India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <B>25</B></FONT></P>



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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 18pt">Additional
Information Regarding the Fund </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(unaudited)</FONT></P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 5pt">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 9pt">&nbsp;</FONT></P>

<P STYLE="border-top: Black thin solid; text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="background-color: rgb(220,221,222); float: left; width: 48%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Recent
                                            Changes</B></FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>The
following information is a summary of certain changes during the fiscal year ended December 31, 2021. This information may not reflect
all of the changes that have occurred since you purchased the Fund.</I></FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">During
the applicable period, there have been: (i) no material changes to the Fund's investment objective and policies that constitute its principal
portfolio emphasis that have not been approved by shareholders; (ii) no material changes to the Fund's principal risks; (iii) no changes
to the persons primarily responsible for day-to-day management of the Fund; and (iv) no changes to the Fund's charter or by-laws that
would delay or prevent a change of control.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Investment
Objective and Policies</B></FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
investment objective of the Fund is long-term capital appreciation, which it seeks to achieve by investing primarily in the equity securities
of Indian companies.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Equity
securities include common and preferred stock (including convertible preferred stock), American, global or other types of depositary
receipts, or ADRs, convertible bonds, notes and debentures, equity interests in trusts, partnerships, joint ventures or similar enterprises
and common stock purchase warrants and rights. Most of the equity securities purchased by the Fund are expected to be traded on an Indian
stock exchange or in an Indian over-the-counter market.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Fund's investment objective and its policy to invest, under normal market conditions, at least 80% of its total assets in equity securities
of Indian companies are fundamental policies of the Fund that may not be changed without the approval of a majority of the Fund's outstanding
voting securities.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Portfolio
Structure</B></FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Under
normal market conditions, at least 80% of the Fund's total assets are invested in equity securities of Indian companies. &quot;Indian
companies&quot; are companies that:</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">are
                                            organized under the laws of India,</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">regardless
                                            of where organized, derive at least 50% of their revenues or profits from goods produced
                                            or sold, investments made, or services performed, in India, or have at least 50% of their
                                            assets in India, or</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">have
                                            securities which are traded principally on any Indian stock exchange or in the Indian over-the-counter
                                            market.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Up
to 20% of the Fund's total assets may be invested, subject to certain restrictions, in:</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">equity
                                            securities of companies (other than companies considered &quot;Indian companies&quot; under
                                            the above criteria), regardless of where </FONT>organized, which the Investment Manager believes
                                            derive, or will</TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<DIV STYLE="background-color: rgb(220,221,222); float: right; width: 48%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-left: 0.25in; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">derive,
                                            at least 25% of their revenues from business in or with India, or have at least 25% of their
                                            assets in India,</P>



<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">debt
                                            securities including high yield/high risk and unrated debt (commonly referred to as &quot;junk
                                            bonds&quot;), denominated in Indian rupees or issued or guaranteed by an Indian company,
                                            the Government of India or an Indian governmental entity, and</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">debt
                                            securities of the type described below under &quot;&ndash; Temporary Investments.&quot; We
                                            refer to these securities as &quot;temporary investments.&quot;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Up
to 20% of the Fund's assets may also be utilized to purchase and sell options on securities, financial futures, fixed income indices
and other financial futures contracts, enter into interest rate transactions and to enter into currency transactions, sell securities
short and loan portfolio securities. The Fund will only invest in such assets in order to hedge against financial risks. With respect
to interest rate transactions, the Fund may enter into interest rate swaps and may purchase or sell interest rate caps and floors. Currency
transactions may include currency forward contracts, exchange listed currency futures contracts, exchange listed and over-the-counter
options on currencies and currency swaps. Although the Fund does not presently do so or intend to do so to any significant extent, the
Fund may from time to time sell securities short. The Fund will not be obligated, however, to do any hedging and makes no representation
as to the availability of these techniques at this time or at any time in the future.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Fund's assets may be invested in debt securities, other than temporary investments, when the Investment Manager believes that, based
upon factors such as relative interest rate levels and foreign exchange rates, such securities offer opportunities for long-term capital
appreciation. The Fund may invest up to 100% of its assets in temporary investments for temporary defensive purposes due to political,
market or other factors affecting markets in India.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Fund may invest in investment funds, including unregistered funds, that invest at least 80% of their total assets in the equity securities
of Indian companies in which the Fund is authorized to invest. The Fund may invest in investment funds as a means of investing in other
equity securities in which the Fund is authorized to invest when the Investment Manager believes that such investments may be more advantageous
to the Fund than a direct market purchase of such securities. Under the 1940 Act, the Fund is restricted in the amount it may invest
in such funds.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Fund may invest its assets in a broad spectrum of industries. In selecting industries and companies for investment, the Investment Manager
may, among other factors, consider overall growth prospects, financial condition, competitive position, technology, research and development,
productivity, labor costs, raw material costs and sources, profit margins, return on investment, structural changes in local </FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>

<DIV STYLE="font-size: 2pt; background-color: rgb(220,221,222); clear: both; width: 100%"><P STYLE="font: 2pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 2pt">&nbsp;</FONT></P>

</DIV>

<P STYLE="font: 1pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 1pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"><B>26
</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The India Fund, Inc. &nbsp;</FONT></P>


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<DIV STYLE="background-color: rgb(220,221,222); width: 100%"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>



<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 18pt">Additional
Information Regarding the Fund </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(unaudited) (continued)</FONT></P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 5pt">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 9pt">&nbsp;</FONT></P>

<P STYLE="border-top: Black thin solid; text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="float: left; width: 48%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">economies,
                                     capital resources, the degree of government regulation or deregulation, management and other factors.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">While
the Fund invests a substantial portion of its assets in the securities of established Indian companies, it also may invest in the securities
of less seasoned and smaller and mid-capitalization Indian companies. There are risks associated with investments in securities of small
and medium capitalization companies that are not customarily associated with investments in securities of more established and larger
capitalized companies. Although the opportunities for growth may be greater with these companies, they also involve greater risks. For
example, they are more susceptible to abrupt and erratic price movements and adverse general market and economic developments, and it
may be more difficult to obtain information about these companies because they tend to be less well known and followed by fewer securities
analysts.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">In
seeking to achieve the Fund's investment objective, the Investment Manager invests in quality companies and are active, engaged owners.
The Investment Manager evaluates every company against quality criteria and build conviction using a team-based approach and peer review
process. The quality assessment covers five key factors: (1) durability of the business model, (2) the attractiveness of the industry,
(3) the strength of financials, (4) the capability of management, and (5) assessment of the company's Environmental, Social and Governance
(&quot;ESG&quot;) credentials.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">ESG
analysis is integrated into the Investment Manager's investment process in order to manage risk and to seek to generate better returns.
Analysis covers ESG opportunities, risks and financial materiality and the Investment Manager restricts investments in companies with
low proprietary ESG ratings. Once invested, the Investment Manager actively engages with companies to seek to raise ESG standards and
governance practices and support those companies identified as leaders.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Investment Manager seeks to understand what is changing in companies, industries and markets but isn't being priced into the market or
is being mispriced. Through deep, fundamental research, supported by a global research presence and proprietary tools, the Investment
Manager seeks to identify companies whose quality is not yet fully recognized by the market.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Investment Manager may sell a security when they perceive that a company's business direction or growth potential has changed or the
company's valuations no longer offer attractive relative value.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Temporary
Investments</B></FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Fund may hold and/or invest its assets in cash and/or temporary investments for cash management purposes, pending investment in </FONT>accordance
with the Fund's investment objective and policies and to</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 1pt">&nbsp;</FONT></P>

<DIV STYLE="float: right; width: 48%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">meet operating
                                      expenses. In addition, the Fund may take a temporary defensive posture and invest without limitation
                                      in temporary investments. The Fund may assume a temporary defensive posture when, due to political,
                                      market or other factors broadly affecting markets, the Investment Manager determines that either
                                      opportunities for capital appreciation in those markets may be significantly limited or that significant
                                      diminution in value of the securities traded in those markets may occur. To the extent that the
                                      Fund invests in temporary investments, it may not achieve its investment objective.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Specifically,
 &quot;temporary investments&quot; are debt securities denominated in U.S. dollars or in another freely convertible currency including:</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">short-term
                                            (less than 12 months to maturity) and medium-term (not greater than five years to maturity)
                                            obligations issued or guaranteed by:</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">the
                                            U.S. government or the Indian government or their agencies or instrumentalities, or</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">international
                                            organizations designated or supported by multiple foreign governmental entities to promote
                                            economic reconstruction or development;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">finance
                                            company obligations, corporate commercial paper and other short-term commercial obligations,
                                            in each case rated, or issued by companies with similar securities outstanding that are rated,
                                            Prime-1 or A or better by Moody's Investors Service, Inc. or A-1 or A or better by Standard
                                            &amp; Poor's Ratings Services, a division of the McGraw Hill Companies, Inc., or, if unrated,
                                            of comparable quality as determined by the Investment Manager;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">obligations
                                            (including certificates of deposit, time deposits, demand deposits and bankers' acceptances)
                                            of banks, subject to the restriction that the Fund may not invest more than 25% of its total
                                            assets in bank securities; and</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">repurchase
                                            agreements with respect to securities in which the Fund may invest. The banks whose obligations
                                            may be purchased by the Fund and the banks and broker-dealers with which the Fund may enter
                                            into repurchase agreements include any member bank of the U.S. Federal Reserve System and
                                            any broker-dealer or any foreign bank that has been determined by the Investment Manager
                                            to be creditworthy.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Repurchase
agreements are contracts pursuant to which the seller of a security agrees at the time of sale to repurchase the security at an agreed
upon price and date. When the Fund enters into a repurchase agreement, the seller will be required to maintain the value of the securities
subject to the repurchase agreement, marked to market daily, at not less than their repurchase price. Repurchase agreements may involve
risks in the event of insolvency or other default by the seller, </FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>

<DIV STYLE="clear: both; width: 100%"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>



<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">The
India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <B>27</B></FONT></P>



<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<DIV STYLE="background-color: rgb(220,221,222); width: 100%"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 18pt">Additional
Information Regarding the Fund </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(unaudited) (continued)</FONT></P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 5pt">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="border-top: Black thin solid; text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="float: left; width: 48%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">including possible delays or restrictions upon
the Fund's ability to dispose of the underlying securities.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Other
Investments</B></FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Illiquid
securities. The Fund may invest up to 20% of its total assets in illiquid securities for which there may be no or only a limited trading
market and for which a low trading volume of a particular security may result in abrupt and erratic price movements. The Fund does not
currently intend to invest in privately placed securities other than those where no term, other than price and payment terms, is negotiated.
The Fund may be unable to dispose of its holdings in illiquid securities at then-current market prices and may have to dispose of such
securities over extended periods of time. In some cases, illiquid securities will be subject to contractual or legal restrictions on
transfer. In addition, issuers whose securities are not publicly traded may not be subject to the disclosure and other investor protection
requirements that may be applicable if their securities were publicly traded.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Rule
144A securities. The Fund may purchase certain restricted securities, or Rule 144A securities, for which there is a secondary market
of qualified institutional buyers, as contemplated by Rule 144A under the 1933 Act. Rule 144A provides an exemption from the registration
requirements of the 1933 Act for the resale of certain restricted securities to qualified institutional buyers. One effect of Rule 144A
is that certain restricted securities may now have liquidity, though there is no assurance that a liquid market for Rule 144A securities
will develop or be maintained. To the extent that the number of qualified institutional buyers is reduced, a previously liquid Rule 144A
security may be determined to be illiquid, thus increasing the percentage of illiquid assets in the Fund's portfolio. The Board of Directors
has adopted policies and procedures for the purpose of determining whether securities that are eligible for resale under Rule 144A are
liquid or illiquid securities. Pursuant to those policies and procedures, the Board of Directors has delegated to the Investment Manager
the determination as to whether a particular security is liquid or illiquid.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Convertible
securities. A convertible security is a bond, debenture, note, preferred stock or other security that may be converted into or exchanged
for a prescribed amount of common stock of the same or a different issuer within a particular period of time at a specified price or
formula. A convertible security entitles the holder to receive interest generally paid or accrued on debt or the dividend paid on preferred
stock until the convertible security matures or is redeemed, converted or exchanged. Convertible securities have several unique investment
characteristics such as:</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">higher
                                            yields than common stocks but lower yields than comparable nonconvertible securities;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 1pt">&nbsp;</FONT></P>

<DIV STYLE="float: right; width: 48%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 1pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">a
                                            lesser degree of fluctuation in value than the underlying stock since they have fixed income
                                            characteristics; and</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">the
                                            potential for capital appreciation if the market price of the underlying common stock increases.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">A
convertible security may be subject to redemption at the option of the issuer at a price established in the convertible security's governing
instrument. If a convertible security held by the Fund is called for redemption, the Fund may be required to permit the issuer to redeem
the security, convert it into the underlying common stock or sell it to a third party. Any of these actions could have an adverse effect
on the Fund's ability to achieve its investment objective.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">In
selecting convertible debt securities for the Fund, the following factors, among others, may be considered by the Investment Manager:</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">the
                                            creditworthiness of the issuers of the securities;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">the
                                            interest income generated by the securities;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">the
                                            potential for capital appreciation of the securities and the underlying stock;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">the
                                            conversion prices of the securities relative to the underlying stocks; and</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&bull;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">the
                                            conversion prices of the securities relative to other comparable securities.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Warrants.
The Fund may invest in warrants, which are securities permitting but not obligating their holder to subscribe for other securities. Warrants
do not carry with them the right to dividends or voting rights with respect to the securities that they entitle their holder to purchase,
and they do not represent any rights in the assets of an issuer. As a result, an investment in warrants may be considered more speculative
than certain other types of investments. In addition, the value of a warrant does not necessarily change with the value of the underlying
securities, and a warrant ceases to have value if it is not exercised prior to its expiration date.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Equity-linked
debt securities. The Fund may invest in equity-linked debt securities. The amount of interest and/or principal payments that an issuer
of equity-linked debt securities is obligated to make is linked to the performance of a specified index of equity securities and may
be significantly greater or less than payment obligations in respect of other types of debt securities. As a result, an investment in
equity-linked debt securities may be considered more speculative than other types of debt securities. In selecting equity-linked debt
securities for the Fund, the Investment Manager may consider, among other factors, the creditworthiness of the issuers of the securities
and the volatility of the index of equity securities.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>

<DIV STYLE="clear: both; width: 100%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>



<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"><B>28
</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The India Fund, Inc. &nbsp;</FONT></P>


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<DIV STYLE="background-color: rgb(220,221,222); width: 100%"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 18pt">Additional
Information Regarding the Fund </FONT><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">(unaudited) (continued)</FONT></P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 5pt">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 9pt">&nbsp;</FONT></P>

<P STYLE="border-top: Black thin solid; text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="float: left; width: 48%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>ADDITIONAL
INVESTMENT ACTIVITIES</B></FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">In
addition to the investment policies discussed above, the Fund may engage in certain additional investment activities. These activities
may be limited by Indian law or regulations.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Hedging</B></FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Fund is authorized to use various hedging and investment strategies. From time to time and as permitted by the 1940 Act, the Fund may
engage in certain hedging activities described below to hedge various market risks (such as broad or specific market movements and interest
rates and currency exchange rates).</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">In
addition, techniques and instruments may change over time as new instruments and strategies are developed or regulatory changes occur.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Subject
to the constraints described above, the Fund may purchase and sell interest rate, currency or stock index futures contracts and enter
into currency forward contracts and currency swaps. It may purchase and sell (or write) exchange listed and over-the-counter put and
call options on debt and equity securities, currencies, futures contracts, fixed income and stock indices and other financial instruments.
And it may enter into interest rate transactions, equity swaps and related transactions and other similar transactions that may be developed
to the extent the Investment Manager determines are consistent with the Fund's investment objective and policies and applicable regulatory
requirements. The Fund's futures transactions will be entered into for hedging purposes. There is, however, no limit on the Fund's assets
that can be put at risk through the use of futures contracts and options thereon, and the value of the Fund's futures contracts and options
thereon may equal or exceed 100% of the Fund's total assets. The Fund's interest rate transactions may take the form of swaps, caps,
floors and collars, currency forward contracts, currency futures contracts, currency swaps and options on currency or currency futures
contracts.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>When-Issued
and Delayed Delivery Securities</B></FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Fund may purchase securities on a when-issued or delayed delivery basis. Securities purchased on a when-issued or delayed delivery basis
are purchased for delivery beyond the normal settlement date at a stated price. No income accrues to the purchaser of a security on a
when-issued or delayed delivery basis prior to delivery. Such securities are recorded as an asset and are subject to changes in value
based upon changes in market prices. Purchasing a security on a when-issued or delayed delivery basis can involve a risk that the market
price at the time of delivery may be lower than the agreed-upon purchase price, in which case there could be an unrealized loss at the
time of delivery. The Fund will only make commitments to purchase securities on a when-issued or delayed delivery basis with the intention
of actually acquiring the securities, but it may sell them before the settlement</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 1pt">&nbsp;</FONT></P>

<DIV STYLE="float: right; width: 48%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">date
if it is deemed advisable. The Fund generally will establish a segregated account in which it will maintain liquid assets in an amount
at least equal in value to the Fund's commitments to purchase securities on a when-issued or delayed delivery basis. If the value of
these assets declines, the Fund will place additional liquid assets in the account on a daily basis so that the value of the assets in
the account is equal to the amount of such commitments. As an alternative, the Fund may elect to treat when-issued or delayed delivery
securities as senior securities representing indebtedness, which are subject to asset coverage requirements under the 1940 Act.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Loans
of Portfolio Securities</B></FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Fund may lend portfolio securities. By doing so, the Fund attempts to earn income through the receipt of interest on the loan. In the
event of the bankruptcy of the other party to a securities loan, the Fund could experience delays in recovering the securities that it
lent. To the extent that, in the meantime, the value of the securities that the Fund has lent has increased, the Fund could experience
a loss.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Fund may lend securities from its portfolio if liquid assets in an amount at least equal to the current market value of the securities
lent (including accrued interest thereon) plus the interest payable to the Fund with respect to the loan is maintained by the Fund in
a segregated account. Any securities that the Fund may receive as collateral will not become a part of its portfolio at the time of the
loan and, in the event of a default by the borrower, the Fund will, if permitted by law, dispose of such collateral except for such part
thereof that is a security in which the Fund is permitted to invest. During the time that securities are on loan, the borrower will pay
the Fund any accrued income on those securities, and the Fund may invest the cash collateral and earn additional income or receive an
agreed-upon fee from a borrower that has delivered cash equivalent collateral. Cash collateral received by the Fund will be invested
in securities in which the Fund is permitted to invest. The value of securities lent will be marked to market daily. Portfolio securities
purchased with cash collateral are subject to possible depreciation. Loans of securities by the Fund will be subject to termination at
the Fund's or the borrower's option. The Fund may pay reasonable negotiated fees in connection with loaned securities, so long as such
fees are set forth in a written contract and approved by the Fund's Board of Directors.</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>Investment
Funds</B></FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">The
Fund may invest in investment funds, including unregistered funds, other than those for which the Investment Manager serve as investment
adviser or sponsor and which invest principally in securities in which the Fund is authorized to invest. Under the 1940 Act, the Fund
is restricted in the amount it may invest in such funds. To the extent that the Fund invests in other investment funds, including unregistered</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>

<DIV STYLE="clear: both; width: 100%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">&nbsp;
The India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <B>29</B></FONT></P>



<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0"></P>

<!-- Field: Split-Segment; Name: a9 -->
<DIV STYLE="background-color: rgb(220,221,222); width: 100%">&nbsp;<P STYLE="background-color: rgb(220,221,222); font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,222); font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Additional
Information Regarding the Fund </FONT>(unaudited) (continued)</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,222); border-bottom: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="background-color: rgb(220,221,222); float: left; width: 48%"><P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">funds, the
Fund's stockholders will incur certain fees and expenses, including investment advisory fees. As a stockholder in an investment fund,
the Fund will bear its ratable share of the investment fund's expenses and will remain subject to payment of the Fund's advisory and
other fees and expenses with respect to assets so invested.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Short Sales</B></P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Although the
Fund does not presently do so or intend to do so to any significant extent, the Fund may from time to time sell securities short. A short
sale is a transaction in which the Fund would sell securities it does not own but has borrowed. In the event the Fund elects to sell
securities short, the Fund's intention would be to seek to take advantage of decreases in the market prices of securities in order to
increase the Fund's return on its investments. When the Fund makes a short sale, the proceeds it receives from the sale will be held
on behalf of a broker until the Fund replaces the borrowed securities. To deliver the securities to the buyer, the Fund will need to
arrange through a broker to borrow the securities, and, in so doing, the Fund will become obligated to replace the securities borrowed
at their market price at the time of replacement, whatever that price may be. The Fund may have to pay a premium to borrow the securities
and must pay any dividends or interest payable on the securities until they are replaced.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund's
obligation to replace the securities borrowed in connection with a short sale will be secured by collateral deposited with the broker
that consists of cash, U.S. government securities or other liquid debt obligations. In addition, the Fund will place in a segregated
account with its custodian, or designated sub-custodian, an amount of cash, U.S. government securities or other liquid debt obligations
equal to the difference, if any, between the market value of the securities sold at the time they were sold short and any cash, U.S.
government securities or other liquid obligations deposited as collateral with the broker in connection with the short sale (not including
the proceeds of the short sale). Until it replaces the borrowed securities, the Fund will maintain the segregated account daily at a
level so that the amount deposited in the account plus the amount deposited with the broker (not including the proceeds from the short
sale) will equal the current market value of the securities sold short and the amount deposited in the account plus the amount deposited
with the broker (not including the proceeds from the short sale) will not be less than the market value of the securities at the time
they were sold short.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Short sales
by the Fund involve certain risks and special considerations. Possible losses from short sales differ from losses that could be incurred
from a purchase of a security because losses from short sales may be unlimited whereas losses from purchases can equal only the total
amount invested.</P>

</DIV>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<DIV STYLE="background-color: rgb(220,221,222); float: right; width: 48%"><P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Leverage</B></P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Although the
Fund does not presently do so or intend to do so in the upcoming year, the Fund may utilize leverage by borrowing or by issuing preferred
stock or short-term debt securities in an amount up to 25% of the Fund's total assets. Borrowings may be secured by the Fund's assets.
Temporary borrowings in an additional amount of up to 5% of the Fund's total assets may be made without regard to the foregoing limitation
for temporary or emergency purposes such as clearance of portfolio transactions, share repurchases and payment of dividends.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Leverage by
the Fund creates an opportunity for increased return but, at the same time, creates special risks. For example, leverage may exaggerate
changes in the net asset value of the common stock and in the return on the Fund's portfolio. Although the principal of any leverage
will be fixed, the Fund's assets may change in value during the time the leverage is outstanding. Leverage will create expenses for the
Fund that can exceed the income from the assets acquired with the proceeds of the leverage. All expenses associated with leverage would
be borne by common stockholders. Furthermore, an increase in interest rates could reduce or eliminate the benefits of leverage and could
reduce the value of the Fund's common stock.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund also
may enter into reverse repurchase agreements with any member bank of the U.S. Federal Reserve System and any broker-dealer or any foreign
bank that has been determined by the Investment Manager to be creditworthy. Under a reverse repurchase agreement, the Fund would sell
securities and agree to repurchase them at a mutually agreed upon date and price. At the time the Fund enters into a reverse repurchase
agreement, it may establish and maintain a segregated account with its custodian or a designated sub-custodian that contains cash, U.S.
government securities or other liquid debt obligations that have a value not less than the repurchase price (including accrued interest).
Reverse repurchase agreements involve the risk that the market value of the securities purchased with the proceeds of the sale of securities
received by the Fund may decline below the price of the securities that the Fund is obligated to repurchase. In the event that the buyer
of securities under a reverse repurchase agreement files for bankruptcy or becomes insolvent, the buyer or its trustee or receiver may
receive an extension of time to determine whether to enforce the Fund's obligations to repurchase the securities, and the Fund's use
of proceeds of the reverse repurchase agreement may effectively be restricted pending the decision. Reverse repurchase agreements will
be treated as borrowings for purposes of calculating the Fund's borrowing limitation to the extent the Fund does not establish and maintain
a segregated account.</P>

</DIV>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<DIV STYLE="background-color: rgb(220,221,222); clear: both; width: 100%"><P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin-top: 0pt; margin-bottom: 0pt; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"><B>30</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
India Fund, Inc.</FONT></P>

<P STYLE="background-color: rgb(220,221,222); font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<DIV STYLE="background-color: rgb(220,221,222); width: 100%"><P STYLE="background-color: rgb(220,221,222); font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(220,221,222); margin: 0pt 0; text-align: center">&nbsp;</P>






<P STYLE="background-color: rgb(220,221,222); font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Additional
Information Regarding the Fund </FONT>(unaudited) (continued)</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="border-bottom: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222)">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222)">&nbsp;</P>

<DIV STYLE="background-color: rgb(220,221,222); float: left; width: 48%"><P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Asset Coverage Requirements</B></P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The 1940 Act
generally prohibits the Fund from engaging in most forms of leverage representing indebtedness other than preferred shares unless immediately
after such incurrence the Fund's total assets less all liabilities and indebtedness not represented by senior securities (for these purposes,
 &quot;total net assets&quot;) is at least 300% of the aggregate senior securities representing indebtedness (i.e., the use of leverage
through senior securities representing indebtedness may not exceed 33 1/3% of the Fund's total net assets (including the proceeds from
leverage)). Additionally, under the 1940 Act, the Fund generally may not declare any dividend or other distribution upon any class of
its capital shares, or purchase any such capital shares, unless at the time of such declaration or purchase, this asset coverage test
is satisfied. The staff at the SEC's Division of Investment Management has taken the position that short sales of securities, reverse
repurchase agreements, use of margin, sales of put and call options on specific securities or indices, investments in certain other types
of instruments (including certain derivatives, such as swap agreements) and the purchase and sale of securities on a when-issued or forward
commitment basis may be deemed to constitute indebtedness subject to the asset coverage requirement.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The SEC's staff
has stated, however, that it will not deem a portfolio position involving these instruments to be subject to the asset coverage requirement
if an investment company &quot;covers&quot; its position by segregating liquid securities on its books or in an account with its custodian
in an amount sufficient to offset the liability associated with the position. Generally, in conjunction with portfolio positions that
are deemed to constitute senior securities, the Fund must:</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.2in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">observe the asset coverage requirement;</TD>
</TR></TABLE>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.2in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">maintain daily a segregated account in cash or
                                            liquid securities at such a level that the amount segregated plus any amounts pledged to
                                            a broker as collateral will equal the current value of the position; or</TD>
</TR></TABLE>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.2in; text-align: left">&bull;</TD><TD STYLE="text-align: left">otherwise cover the portfolio position with offsetting
                                            portfolio securities.</TD>
</TR></TABLE>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Segregation
of assets or covering portfolio positions with offsetting portfolio positions may limit the Fund's ability to otherwise invest those
assets or dispose of those securities.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">With respect
to asset coverage for preferred shares, under the 1940 Act, the Fund is not permitted to issue preferred shares unless immediately after
such issuance the value of the Fund's total net assets (as defined above) is at least 200% of the liquidation value of the outstanding
preferred shares and the newly issued preferred shares plus the aggregate amount of any senior securities of the Fund representing indebtedness
(i.e., such liquidation value plus the aggregate amount</P>

</DIV>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<DIV STYLE="background-color: rgb(220,221,222); float: right; width: 48%"><P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">of senior securities
representing indebtedness may not exceed 50% of the Fund's total net assets). In addition, the Fund is not permitted to declare any cash
dividend or other distribution on its Common Shares unless, at the time of such declaration, the value of the Fund's total net assets
(determined after deducting the amount of such dividend or other distribution) satisfies the above-referenced 200% coverage requirement.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Risk Factors</B></P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>General</B></P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund is
a non-diversified, closed-end investment company designed primarily as a long-term investment and not as a trading tool. An investment
in the Fund's Shares may be speculative and involves a high degree of risk. The Fund should not be considered a complete investment program.
Due to the uncertainty in all investments, there can be no assurance that the Fund will achieve its investment objective.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Equity Risk</B></P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The value of
equity securities, including common stock, preferred stock and convertible stock, will fluctuate in response to factors affecting the
particular company, as well as broader market and economic conditions. Moreover, in the event of the company's bankruptcy, claims of
certain creditors, including bondholders, will have priority over claims of common stock holders and are likely to have varying types
of priority over holders of preferred and convertible stock.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">As an investment
company that holds primarily common stocks, the Fund's portfolio is subject to the possibility that common stock prices will decline
over short or even extended periods. The Fund may remain substantially fully invested during periods when stock prices generally rise
and also during periods when they generally decline. Moreover, as a holder of common stock, the Fund's rights to the assets of the companies
in which it invests will be subordinated to such companies' holders of preferred stock and debt in the event of a bankruptcy, liquidation
or similar proceeding. Accordingly, if such an event were to occur to such a company in which the Fund invests, the Fund would be entitled
to such a company's assets only after such company's preferred stockholders and debt holders have been paid. Risks are inherent in investments
in equities, and Fund stockholders should be able to tolerate significant fluctuations in the value of their investment in the Fund.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Fixed Income Risk</B></P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund may
invest up to 20% of its assets in debt securities whose value will tend to decrease as interest rates rise.</P>

</DIV>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<DIV STYLE="background-color: rgb(220,221,222); clear: both; width: 100%"><P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">The
India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#8239;<B>31</B></FONT></P>

<P STYLE="background-color: rgb(220,221,222); font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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    <!-- Field: /Page -->

<DIV STYLE="background-color: rgb(220,221,222); width: 100%"><P STYLE="background-color: rgb(220,221,222); font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(220,221,222); margin: 0pt 0; text-align: center">&nbsp;</P>






<P STYLE="background-color: rgb(220,221,222); font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Additional
Information Regarding the Fund </FONT>(unaudited) (continued)</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="border-bottom: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222)">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222)">&nbsp;</P>

<DIV STYLE="background-color: rgb(220,221,222); float: left; width: 48%"><P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Investment and Market Risk</B></P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Deteriorating
market conditions might cause a general weakness in the market that reduces the prices of securities in that market. Developments in
the stock market could also adversely affect the Fund by reducing the relative attractiveness of stocks as an investment. Also, to the
extent that the Fund emphasizes stocks from any given industry, it could be hurt if that industry does not do well.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Additionally,
the Fund could lose value if the individual stocks in which it maintains long positions and/or the overall stock markets on which the
stocks trade decline in price. Stocks and stock markets may experience short-term volatility (price fluctuation) as well as extended
periods of price decline or increase. Individual stocks are affected by many factors, including:</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.2in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">corporate earnings;</TD>
</TR></TABLE>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.2in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">production;</TD>
</TR></TABLE>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.2in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">management;</TD>
</TR></TABLE>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.2in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">sales; and</TD>
</TR></TABLE>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.2in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">market trends, including investor demand for a
                                            particular type of stock, such as growth or value stocks, small or large stocks, or stocks
                                            within a particular industry.</TD>
</TR></TABLE>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Stock markets
are affected by numerous factors, including interest rates, the outlook for corporate profits, the health of the national and world economies,
national and world social and political events, and the fluctuation of other stock market around the world.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Market Events Risk</B></P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Markets are
affected by numerous factors, including interest rates, the outlook for corporate profits, the health of the national and world economies,
the fluctuation of other stock markets around the world, and financial, economic and other global market developments and disruptions,
such as those arising from war, terrorism, market manipulation, government interventions, defaults and shutdowns, political changes or
diplomatic developments, including unfavorable international trade policies or developments, public health emergencies and natural/environmental
disasters. In addition, any spread of an infectious illness, public health threat or similar issue could reduce consumer demand or economic
output, result in market closures, travel restrictions or quarantines, and generally have a significant impact on the world economy,
which in turn could adversely affect the Fund's investments. Such events can negatively impact the securities markets and cause the Fund
to lose value. These events can also impair the technology and other operational systems upon which the Fund's service providers rely
and could otherwise disrupt the Fund's service providers' ability to fulfill their obligations to the Fund.</P>

</DIV>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<DIV STYLE="background-color: rgb(220,221,222); float: right; width: 48%"><P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Policy and
legislative changes in the United States and in other countries are affecting many aspects of financial regulation, and governmental
and quasi-governmental authorities and regulators throughout the world have responded to serious economic disruptions with a variety
of significant fiscal and monetary policy changes, including but not limited to, direct capital infusions into companies, new monetary
programs and dramatically lower interest rates. The impact of these policies and legislative changes on the markets, and the practical
implications for market participants, may not be fully known for some time. A reversal of these policies, or the ineffectiveness of these
policies, could increase volatility in securities markets, which could adversely impact the Fund's investments. The current market environment
could make identifying investment risks and opportunities especially difficult for the Investment Manager.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The current
contentious domestic political environment, as well as political and diplomatic events within the United States and abroad, such as presidential
elections in the U.S. or abroad or the U.S. government's inability at times to agree on a long-term budget and deficit reduction plan,
has in the past resulted, and may in the future result, in a government shutdown or otherwise adversely affect the U.S. regulatory landscape,
the general market environment and/or investor sentiment, which could have an adverse impact on the Fund's investments and operations.
Additional and/or prolonged U.S. federal government shutdowns may affect investor and consumer confidence and may adversely impact financial
markets and the broader economy, perhaps suddenly and to a significant degree.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Economies and
financial markets throughout the world are becoming increasingly interconnected. As a result, whether or not the Fund invests in securities
of issuers located in or with significant exposure to countries experiencing economic and financial difficulties, the value and liquidity
of the Fund's investments may be negatively affected by such events.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; background-color: rgb(220,221,222); margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>COVID-19.
</I>Beginning in the first quarter of 2020, the illness COVID-19 caused by a novel coronavirus has resulted in a global pandemic and
major disruption to economies and markets around the world, including the United States. Financial markets have experienced extreme volatility
and severe losses. Some sectors of the economy and individual issuers have experienced particularly large losses. These circumstances
may continue for an extended period of time, and as a result may affect adversely the value and liquidity of the Fund's investments.
To the extent the impacts of COVID-19 continue, the Fund may experience negative impacts to its business that could exacerbate other
risks described in the Fund's prospectus, including:</FONT></P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.2in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">significant mark-downs in the fair value of the
                                            Fund's investments and decreases in NAV per share;</TD>
</TR></TABLE>

</DIV>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<DIV STYLE="background-color: rgb(220,221,222); clear: both; width: 100%"><P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"><B>32
</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The India Fund, Inc.</FONT></P>

<P STYLE="background-color: rgb(220,221,222); font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<DIV STYLE="background-color: rgb(220,221,222); clear: both; width: 100%"><P STYLE="background-color: rgb(220,221,222); font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(220,221,222); margin: 0pt 0; text-align: center">&nbsp;</P>






<P STYLE="background-color: rgb(220,221,222); font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Additional
Information Regarding the Fund </FONT>(unaudited) (continued)</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="border-bottom: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222)">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222)"></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222)"><FONT STYLE="font-size: 5pt">&nbsp;</FONT></P>

<DIV STYLE="background-color: rgb(220,221,222); float: left; width: 48%"><P STYLE="background-color: rgb(220,221,222); font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="background-color: rgb(220,221,222); width: 0in"></TD><TD STYLE="background-color: rgb(220,221,222); width: 0.25in; text-align: left">&bull;</TD><TD STYLE="background-color: rgb(220,221,222); text-align: justify">the
                                            Fund's investments may require a workout, restructuring, recapitalization or reorganizations
                                            that involve additional investment from the Fund and/or that result in greater risks and
                                            losses to the Fund;</TD>
</TR></TABLE>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="background-color: rgb(220,221,222); width: 0in"></TD><TD STYLE="background-color: rgb(220,221,222); width: 0.25in; text-align: left">&bull;</TD><TD STYLE="background-color: rgb(220,221,222); text-align: justify">operational
                                            impacts on and availability of key personnel of the Investment Manager, custodian, and/or
                                            any of the Fund's other third-party service providers, vendors and counterparties as they
                                            face changed circumstances and/or illness related to the pandemic;</TD>
</TR></TABLE>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="background-color: rgb(220,221,222); width: 0in"></TD><TD STYLE="background-color: rgb(220,221,222); width: 0.25in; text-align: left">&bull;</TD><TD STYLE="background-color: rgb(220,221,222); text-align: justify">difficulty
                                            in valuing the Fund's assets in light of significant changes in the financial markets, including
                                            difficulty in forecasting discount rates and making market comparisons, and circumstances
                                            affecting the Investment Manager, and the Fund's service providers' personnel during the
                                            pandemic;</TD>
</TR></TABLE>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="background-color: rgb(220,221,222); width: 0in"></TD><TD STYLE="background-color: rgb(220,221,222); width: 0.25in; text-align: left">&bull;</TD><TD STYLE="background-color: rgb(220,221,222); text-align: justify">significant
                                            changes to the valuations of pending or prospective investments; and</TD>
</TR></TABLE>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="background-color: rgb(220,221,222); width: 0in"></TD><TD STYLE="background-color: rgb(220,221,222); width: 0.25in; text-align: left">&bull;</TD><TD STYLE="background-color: rgb(220,221,222); text-align: justify">limitations
                                            on the Fund's ability to make distributions or dividends, as applicable, to the Fund's common
                                            shareholders.</TD>
</TR></TABLE>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; background-color: rgb(220,221,222); margin: 0pt 0">The rapid development
and fluidity of this situation precludes any prediction as to the ultimate adverse impact of COVID-19 on economic and market conditions,
and, as a result, present uncertainty and risk with respect to the Fund and the performance of its investments and ability to pay distributions.
The full extent of the impact and effects of COVID-19 will depend on future developments, including, among other factors, the duration
and spread of the outbreak, along with related travel advisories, quarantines and restrictions, the recovery time of the disrupted supply
chains and industries, the impact of labor market interruptions, the impact of government interventions, and uncertainty with respect
to the duration of the global economic slowdown.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; background-color: rgb(220,221,222); margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Brexit.
</I>The ongoing negotiations surrounding the future relationship between the UK and the EU following UK's exit from the EU on January
31, 2020 (&quot;Brexit&quot;) have yet to provide clarity on what the outcome will be for the UK, Europe, and the worldwide economy.
On December 24, 2020, negotiators representing the United Kingdom and the EU came to a preliminary trade agreement, the EU-UK Trade and
Cooperation Agreement (&quot;TCA&quot;), which is an agreement on the terms governing certain aspects of the EU's and United Kingdom's
relationship following the transition period that expired on December 31, 2020. On December 30, 2020, the United Kingdom and the EU signed
the TCA, which was ratified by the British Parliament on the same day. The TCA was subsequently ratified by the EU Parliament and entered
into force on May 1, 2021. Even under the TCA, many aspects of the United Kingdom-EU trade relationship remain subject to further negotiation.
Due to political uncertainty, it is not possible to anticipate the form or nature of the future trading relationship between the United
Kingdom and the EU. Whether or not the Fund invests in securities of issuers located in Europe (whether the EU, Eurozone or UK) or with
significant </FONT></P>

</DIV>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<DIV STYLE="background-color: rgb(220,221,222); float: right; width: 48%"><P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: justify; background-color: rgb(220,221,222); margin: 0pt 0">exposure to
European, EU, Eurozone or UK issuers or countries, the unavoidable uncertainties and events related to Brexit could negatively affect
the value and liquidity of the Fund's investments, increase taxes and costs of business and cause volatility in currency exchange rates
and interest rates. Brexit could adversely affect the performance of contracts in existence at the date of Brexit and European, UK or
worldwide political, regulatory, economic or market conditions and could contribute to instability in political institutions, regulatory
agencies and financial markets. Brexit could also lead to legal uncertainty and politically divergent national laws and regulations as
a new relationship between the UK and EU is defined and the UK determines which EU laws to replace or replicate. Any of these effects
of Brexit, and other effects that cannot be anticipated, could adversely affect the Fund's business, results of operations and financial
condition. In addition, the risk that abrdn plc, the parent of the companies that provide investment management, investment advisory
and administration services to the Fund and which is headquartered in the UK, fails to adequately prepare for Brexit could have significant
customer, reputation and capital impacts for abrdn plc and its subsidiaries, including those providing services to the Fund; however,
abrdn plc has detailed contingency planning in place to seek to manage the consequences of Brexit on the Fund and to avoid any disruption
to the Fund and to the services its subsidiaries provide. Given the fluidity and complexity of the situation, however, it cannot assured
that the Fund will not be adversely impacted by Brexit despite preparations.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Inflation Risk</B></P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Inflation risk
is the risk that the value of assets or income from investments will be worth less in the future as inflation decreases the value of
money. As inflation increases, the real value of the Fund's Common Stock and dividends can decline.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Management Risk</B></P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Investment
Manager's judgment about the attractiveness, relative value or potential appreciation of a particular security or investment strategy
may prove to be incorrect.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Risks Related to the Fund's Operations</B></P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>Country/Regional Focus Risk</B></P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Focusing on
a single country involves increased currency, political, regulatory and other risks. Market swings in the targeted country will have
a greater effect on portfolio performance than they would in a more geographically diversified fund.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><B>India Investing Risk</B></P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Political,
economic, social and other factors in India may adversely affect the Fund's performance.</P>

</DIV>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<DIV STYLE="background-color: rgb(220,221,222); clear: both; width: 100%"><P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">The
India Fund, Inc.&#8239;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>33</B></FONT></P>

<P STYLE="background-color: rgb(220,221,222); font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<DIV STYLE="background-color: rgb(220,221,222); width: 100%"><P STYLE="background-color: rgb(220,221,222); font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(220,221,222); margin: 0pt 0; text-align: center">&nbsp;</P>






<P STYLE="background-color: rgb(220,221,222); font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Additional
Information Regarding the Fund </FONT>(unaudited) (continued)</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="border-bottom: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222)">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; background-color: rgb(220,221,222)">&nbsp;</P>

<DIV STYLE="background-color: rgb(220,221,222); float: left; width: 48%"><P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">An emerging
market such as India has undergone and may continue to undergo rapid change and lack the social, political and economic stability of
more developed countries. The value of the Fund's assets may be adversely affected by political, economic, social and religious factors,
changes in Indian law or regulations and the status of India's relations with other countries. In addition, the economy of India may
differ favorably or unfavorably from the U.S. economy in such respects as the rate of growth of gross domestic product, the rate of inflation,
capital reinvestment, resource self-sufficiency and balance of payments position. Agriculture occupies a more prominent position in the
Indian economy than in the United States, and the Indian economy therefore is more susceptible to adverse changes in weather. The Indian
government has exercised and continues to exercise significant influence over many aspects of the economy, and the number of public sector
enterprises in India is substantial. Accordingly, Indian government actions in the future could have a significant effect on the Indian
economy, which could affect private sector companies and the Fund, market conditions, and prices and yields of securities in the Fund's
portfolio.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Economic growth
in India is constrained by inadequate infrastructure, a cumbersome bureaucracy, corruption, labor market rigidities, regulatory and foreign
investment controls, the &quot;reservation&quot; of key products for small-scale industries and high fiscal deficits. Changes in economic
policies, or lack of movement toward economic liberalization, could negatively affect the general business and economic conditions in
India, which could in turn affect the Fund's investments.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Further, the
economies of developing countries such as India generally are heavily dependent upon international trade and, accordingly, have been
and may continue to be adversely affected by trade barriers, exchange controls, managed adjustments in relative currency values and other
protectionist measures imposed or negotiated by the countries with which they trade. The Indian economy also has been and may continue
to be adversely affected by economic conditions in the countries with which it trades.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">There is also
the possibility of nationalization, expropriation or confiscatory taxation, political changes, government regulation, social instability
or diplomatic developments (including war or terrorist attacks). All of these factors could adversely affect the economy of India, make
the prices of Indian securities generally more volatile than the prices of securities of companies in developed markets and increase
the risk of loss to the Fund.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">There are over
20 recognized stock exchanges in India, including The Over the Counter Exchange of India. Most stock exchanges are governed by regulatory
boards. The securities market in India is substantially smaller, less liquid and significantly more volatile than</P>

</DIV>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<DIV STYLE="background-color: rgb(220,221,222); float: right; width: 48%"><P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">the securities
market in the United States. The relatively small market capitalizations of, and trading values on, Indian stock exchanges may cause
the Fund's investments in securities listed on these exchanges to be comparatively less liquid and subject to greater price volatility
than comparable U.S. investments.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">A high proportion
of the shares of many Indian issuers are held by a limited number of persons, which may limit the number of shares available for investment
by the Fund. In addition, further issuances, or the perception that such issuances may occur, of securities by Indian issuers in which
the Fund has invested could dilute the earnings per share of the Fund's investment and could adversely affect the market price of such
securities. Sales of securities by such issuer's major stockholders, or the perception that such sales may occur, may also significantly
and adversely affect the market price of such securities and, in turn, the Fund's investment. A limited number of issuers represent a
disproportionately large percentage of market capitalization and trading value. The limited liquidity of the Indian securities markets
may also affect the Fund's ability to acquire or dispose of securities at the price and time that it desires.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Indian stock
exchanges have in the past experienced substantial fluctuations in the prices of their listed securities. They have also experienced
problems such as temporary exchange closures, broker defaults, settlement delays and broker strikes that, if they occur again in the
future, could affect the market price and liquidity of the Indian securities in which the Fund invests. In addition, the governing bodies
of the various Indian stock exchanges have from time to time imposed restrictions on trading in certain securities, limitations on price
movements and margin requirements. Disputes have also occurred from time to time among listed companies, the stock exchanges and other
regulatory bodies, and in some cases those disputes have had a negative effect on overall market sentiment.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The foregoing
factors could impede the ability of the Fund to effect portfolio transactions on a timely basis and could have an adverse effect on the
net asset value of the Fund's shares of common stock and the price at which those shares trade.</P>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">In addition,
the stock market in India is volatile. Indian stocks, like those in other emerging markets, have a history of extreme volatility with
sharp advances and rapid declines, which can be sudden and unpredictable. In addition to their smaller size, lesser liquidity and greater
volatility, Indian securities markets are less developed than U.S. securities markets. Disclosure and regulatory standards are in many
respects less stringent than U.S. standards. Issuers in India are subject to accounting, auditing and financial standards and requirements
that differ, in some cases significantly, from those applicable to U.S. issuers. In particular, the assets and profits appearing on the
financial statements of an Indian issuer may not reflect its financial position or</P>

</DIV>

<P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<DIV STYLE="background-color: rgb(220,221,222); clear: both; width: 100%"><P STYLE="background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"><B>34
</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The India Fund, Inc.&nbsp;</FONT></P>

<P STYLE="background-color: rgb(220,221,222); font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<DIV STYLE="background-color: rgb(220,221,222)"><P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Additional Information Regarding the
Fund </FONT>(unaudited) (continued)</P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="border-top: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 0pt">&nbsp;</P>

<DIV STYLE="float: left; width: 48%"><P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">results of operations in the way they would be
reflected had such financial statements been prepared in accordance with U.S. generally accepted accounting principles. There is substantially
less publicly available information about Indian issuers than there is about U.S. issuers.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">There is less regulation and monitoring of Indian
securities markets and the activities of investors, brokers and other participants than in the United States. Moreover, issuers of securities
in India are not subject to the same degree of regulation as are U.S. issuers with respect to such matters as insider trading rules,
tender offer regulation, stockholder proxy requirements and the timely disclosure of information.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Legal principles relating to corporate affairs
and the validity of corporate procedures, directors' fiduciary duties and liabilities and stockholders' rights may differ from those
that may apply in other jurisdictions. Stockholders' rights under Indian law may not be as extensive as those that exist under the laws
of the United States. The Fund may therefore have more difficulty asserting its rights as a stockholder of an Indian company in which
it invests than it would as a stockholder of a comparable American company. The Fund may also have difficulty enforcing foreign judgments
against Indian companies or their management.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund will invest in India as a sub-account
of the Investment Manager, which is registered as a foreign institutional investor (&quot;FII&quot;) with the Securities and Exchange
Board of India (&quot;SEBI&quot;). There are limits on to the total investments permitted to be made by the Investment Manager in the
Indian markets and on the amount of equity and debt securities the Investment Manager may hold of a particular Indian company, on behalf
of all of the sub-accounts for which it is investing, and by each individual sub-account, subject to certain exceptions.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">FIIs are also limited in their ability to invest
in certain industries, such as the banking sector, insurance sector, telecom sector, etc. In such industries, there is often a ceiling
on total foreign holdings.. This may further restrict the ability of the Fund to invest in Indian companies that operate in sectors that
are subject to foreign investment caps.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The due diligence that the Fund can conduct may
be limited by Indian regulations that restrict the ability to conduct inside due diligence on listed companies. Indian insider trading
regulations prohibit any dealings in securities on the basis of unpublished price sensitive information. This restriction will impact
the ability of the Fund's Investment Manager to receive and analyze such information, which could adversely affect the quality and effectiveness
of the due diligence. In addition, any dealings on the basis of unpublished price sensitive information may expose the recipient to insider
trading charges.</P>

</DIV>

<P STYLE="font: 1pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<DIV STYLE="float: right; width: 48%"><P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">There can be no assurance that the Investment
Manager will continue to qualify as an FII or that the Indian regulatory authorities will continue to grant such qualifications, and
the loss of such qualifications could adversely impact the ability of the Fund to make and dispose of investments in India. Investments
by FIIs in Indian securities are also subject to certain limits and restrictions under applicable law, and the application of such limits
and restrictions could adversely impact the ability of the Fund to make investments in India. The registration of the Fund as a sub-account
is co-terminus with the Investment Manager's registration as an FII. Any cancellation of such FII registration will result in the cancellation
of the sub-account registration. If the sub-account registration of the Fund is cancelled, the Fund will not be permitted to trade in
the Indian securities markets any further, and will be required to sell its holdings in the Indian securities markets within a specified
time. Such unintended sale of holdings of Indian securities by the Fund may adversely impact the value of the Fund's assets and thereby
the Fund's shareholders. If the FII's status is lost, the Fund may, subject to the compliances, register itself as a sub-account of another
FII.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Under certain circumstances such as a change
in law or regulation or loss of FII authorization, governmental regulation or approval for the repatriation of investment income, capital
or the proceeds of sales of securities by foreign investors may be required.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The ability of the Fund to invest in Indian securities,
exchange Indian rupees into U.S. dollars (see &quot;Foreign Currency Risk&quot; below) and repatriate investment income, capital and
proceeds of sales realized from its investments in Indian securities is subject to the Indian Foreign Exchange Management Act, 1999 and
the rules, regulations and notifications issued thereunder.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Under certain circumstances, such as a change
in law or regulation or loss of FII authorization, governmental regulation or approval for the repatriation of investment income, capital
or the proceeds of sales of securities by foreign investors may be required. In addition, there can be no assurance that the Indian government
in the future, whether for purposes of managing its balance of payments or for other reasons, will not impose restrictions on foreign
capital remittances abroad or otherwise modify the exchange control regime applicable to FIIs in such a way that may adversely affect
the ability of the Fund to repatriate its income and capital. If for any reason the Fund is unable, through borrowing or otherwise, to
distribute an amount equal to substantially all of its investment company taxable income (as defined for U.S. tax purposes, without regard
to the deduction for dividends paid) within the applicable time periods, the Fund would cease to qualify for the favorable tax treatment
afforded to regulated investment companies under the Internal Revenue Code.</P>

</DIV>

<DIV STYLE="clear: both; width: 100%"><P STYLE="font: 1pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt">The India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B>35</B></P>



<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>



<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Additional Information Regarding the
Fund </FONT>(unaudited) (continued)</P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="border-top: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 0pt">&nbsp;</P>


<DIV STYLE="float: left; width: 48%"><P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; text-align: justify; margin: 0pt 0 3pt"><B>Investments in Other Investment Companies</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund's estimated annual operating expenses
may be higher than those of most other investment companies that invest predominately in the securities of U.S. companies, primarily
because of the additional time and expense required of the Investment Manager in pursuing the Fund's objective of long-term capital appreciation
through investing in equity securities of Indian companies. Investments in Indian equity securities require additional time and expense
because the available public information regarding such securities is more limited in comparison to, and not as comprehensive as, the
information available for U.S. equity securities. In addition, brokerage commissions, custodial fees and other fees are generally higher
for investments in foreign securities markets. As a result of these higher expected operating expenses, the Fund needs to generate higher
relative returns to provide investors with an equivalent economic return.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">In addition, indirect foreign investment in the
securities of companies listed and traded on the stock exchanges in India may be permitted through investment funds that have been specially
authorized. The Fund may invest in these investment funds subject to the provisions of the 1940 Act. If the Fund invests in investment
funds, the Fund's stockholders will bear not only their proportionate share of the expenses of the Fund (including operating expenses
and the fees of the Investment Manager), but also will indirectly bear similar expenses of the underlying investment funds.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>Foreign Currency Risk</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Foreign currency fluctuations could adversely
affect the Fund's performance.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund's assets will be invested principally
in securities of Indian issuers and substantially all of the income received by the Fund will be in Indian rupees. However, the Fund
will compute and distribute its income in U.S. dollars, and the computation of income will be made on the date that the income is earned
by the Fund at the foreign exchange rate on that date. Therefore, if the value of the Indian rupee falls relative to the U.S. dollar
between the earning of the income and the time at which the Fund converts the Indian rupees to U.S. dollars, the Fund may be required
to liquidate securities in order to make distributions if the Fund has insufficient cash in U.S. dollars to meet distribution requirements.
The liquidation of investments, if required, may have an adverse impact on the Fund's performance.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Furthermore, the Fund may incur costs in connection
with conversions between U.S. dollars and Indian rupees. Foreign exchange dealers realize a profit based on the difference between the
prices at which they are buying and selling various currencies. Thus, a dealer normally will offer to sell a foreign currency to the
Fund at one rate, while offering a lesser rate of exchange should the Fund desire immediately to resell that currency to the dealer.
The Fund will conduct its foreign</P>

</DIV>

<P STYLE="margin: 0pt 0; text-align: justify; font-size: 1pt">&nbsp;</P>

<DIV STYLE="float: right; width: 48%"><P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">currency exchange transactions either at the
spot rate prevailing in the foreign currency exchange market or through entering into forward, futures or options contracts to purchase
or sell foreign currencies, if available.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>Small and Mid-Cap Company Risk</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Investments in unseasoned and small and mid-capitalization
Indian companies may expose the Fund to greater investment risk.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">While the Fund invests a substantial portion
of its assets in the securities of established Indian companies, it also may invest in the securities of less seasoned and smaller and
mid-capitalization Indian companies. Investments in the securities of these companies may present greater opportunities for growth but
also involve greater risks than are customarily associated with investments in securities of more established and larger capitalized
companies. The securities of less seasoned and smaller capitalized companies are often traded in the over-the-counter market and have
fewer market makers and wider price spreads, which may in turn result in more abrupt and erratic market price movements and make the
Fund's investments more vulnerable to adverse general market or economic developments than would investments only in large, more established
Indian companies.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund has not established any minimum capitalization
or length of operating history for the smaller, less seasoned issuers in whose securities it may invest.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>Illiquid Securities Risk</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund's investments in illiquid securities
may restrict its ability to dispose of its investments in a timely fashion and at a price approximating the value at which the Fund carries
the securities on its books.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund may invest up to 20% of its total assets
in illiquid securities. Illiquid securities are securities that are not readily marketable. The prices of such securities may change
abruptly and erratically, and investment of the Fund's assets in illiquid securities may restrict the ability of the Fund to dispose
of its investments in a timely fashion and at a price approximating the value at which the Fund carries the securities on its books,
as well as restrict its ability to take advantage of market opportunities. The risks associated with illiquidity will be particularly
acute in situations in which the Fund's operations require cash, such as when the Fund repurchases shares or pays dividends or distributions,
and could result in the Fund borrowing to meet short-term cash requirements or incurring capital losses on the sale of illiquid investments.
Further, companies whose securities are not publicly traded are not subject to the disclosure and other investor protection requirements
that would be applicable if their securities were publicly traded.</P>

</DIV>

<DIV STYLE="font-size: 1pt; clear: both; width: 100%"><P STYLE="margin: 0pt 0; font-size: 1pt">&nbsp;</P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="text-align: justify; font: 7pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><B>36</B> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
India Fund, Inc. &nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>



<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Additional Information Regarding the
Fund </FONT>(unaudited) (continued)</P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="border-top: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 0pt">&nbsp;</P>


<DIV STYLE="float: left; width: 48%"><P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>Sector Risk</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">To the extent that the Fund has a significant
portion of its assets invested in securities of companies conducting business in a broadly related group of industries within an economic
sector, the Fund may be more vulnerable to unfavorable developments in that economic sector than funds that invest more broadly.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><I>Financials
Sector Risk.</I> To the extent that the financials sector continues to represent a significant portion of the Fund, the Fund will be
sensitive to changes in, and its performance may depend to a greater extent on, factors impacting this sector. Performance of companies
in the financials sector may be adversely impacted by many factors, including, among others, government regulations, economic conditions,
credit rating downgrades, changes in interest rates, and decreased liquidity in credit markets. The impact of more stringent capital
requirements, recent or future regulation of any individual financial company, or recent or future regulation of the financials sector
as a whole cannot be predicted. In recent years, cyber attacks and technology malfunctions and failures have become increasingly frequent
in this sector and have caused significant losses.</FONT></P>

<P STYLE="text-align: justify; font: 9.5pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>Market Discount Risk</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund's common stock may trade at a discount
relative to NAV. Common shares of closed-end investment companies, including the Fund, frequently trade at prices lower than their NAV,
but in some cases trade above NAV. The provisions of the 1940 Act require, as a condition to the completion of an offering, that the
public offering price of the shares of common stock, less the sales load and discounts, must equal or exceed the NAV per share of the
Fund's common stock (calculated within 48 hours of pricing). An investor who buys the Fund's common stock in an offering at a price that
reflects a premium to NAV may experience a decline in the market value of the shares of common stock independent of any change in the
NAV. Whether stockholders will realize a gain or loss upon the sale of the Fund's shares of common stock depends upon whether the market
value of the shares at the time of sale is above or below the price the stockholder paid, taking into account transaction costs for the
shares, and is not directly dependent upon the Fund's NAV. Because the market value of the Fund's shares of common stock will be determined
by factors such as the relative demand for and supply of the shares in the market, general market conditions and other factors beyond
the control of the Fund, the Fund cannot predict whether its shares of common stock will trade at, below or above NAV, or below or above
the public offering price for the shares of common stock. Any substantial dispositions or acquisitions of common stock by large shareholders
of the Fund could affect the supply or demand for, and possibly the market price of, the common stock. The Fund's common stock is designed
primarily for long-term investors, and you should not purchase shares of common stock if you intend to sell them shortly after purchase.</P>

</DIV>

<P STYLE="margin: 0pt 0; text-align: justify; font-size: 1pt">&nbsp;</P>

<DIV STYLE="float: right; width: 48%"><P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>Non-Diversified Status</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund is classified as a &quot;non-diversified&quot;
management investment company under the 1940 Act. This means that the Fund is not subject to limits under the 1940 Act as to the proportion
of its assets that may be invested in the securities of a single issuer. As a non-diversified investment company, the Fund may therefore
invest its assets in securities of a smaller number of issuers, and, as a result, would be subject to greater risk with respect to its
portfolio securities than would a fund with a diversified investment portfolio. Although the Fund must comply with certain diversification
requirements in order to qualify as a regulated investment company under the Internal Revenue Code of 1986, as amended (the &quot;Code&quot;),
the Fund may be more susceptible to any single economic, political or regulatory occurrence than would be the case if it had elected
to diversify its holdings sufficiently to be classified as a &quot;diversified&quot; management investment company under the 1940 Act.
The Fund, however, intends to comply with the diversification requirements imposed by the Code for qualification as a regulated investment
company.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>High Yield Securities Risk</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The extent to which the Fund invests in high
yield/high risk and unrated debt may adversely affect the Fund's performance.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund has not established any rating criteria
for the debt securities in which it may invest and such securities may not be rated at all for creditworthiness. Securities rated in
medium to low rating categories by nationally recognized statistical rating organizations and unrated securities of comparable quality,
or &quot;high yield/high risk securities,&quot; are speculative with respect to the capacity to pay interest and repay principal in accordance
with the terms of the security and generally involve a greater volatility of price than securities in higher rated categories. These
securities are commonly referred to as &quot;junk bonds,&quot; and credit ratings issued with respect to such securities evaluate only
the safety of principal and interest in respect of such securities and not the risk of change in market value. In purchasing such securities,
the Fund will rely on the Investment Manager's analysis, judgment and experience in evaluating the creditworthiness of an issuer of such
securities. The Investment Manager will take into consideration, among other things, the issuer's financial resources, its operating
history, its sensitivity to economic conditions and trends, the quality of the issuer's management and regulatory matters.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The market values of high yield/high risk securities
tend to reflect individual issuer developments to a greater extent than do higher rated securities, which react primarily to fluctuations
in the general level of interest rates. Issuers of high yield/high risk securities may be highly leveraged and may not have available
to them more traditional methods of financing. Therefore, the risks associated with acquiring the securities of such issuers generally
are greater than is the case with higher rated securities. For example, during a sustained period of rising</P>

</DIV>

<DIV STYLE="font-size: 1pt; clear: both; width: 100%"><P STYLE="margin: 0pt 0; font-size: 1pt">&nbsp;</P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt">The India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B>37</B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

</DIV>

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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Additional Information Regarding the
Fund </FONT>(unaudited) (continued)</P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="border-top: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 0pt">&nbsp;</P>


<DIV STYLE="float: left; width: 48%"><P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">interest rates or an economic downturn, issuers
of high yield/high risk securities may be more likely to experience financial stress, especially if such issuers are highly leveraged.
During such periods, service of debt obligations also may be adversely affected by the issuer's inability to meet specific projected
business forecasts, specific issuer developments or the unavailability of additional financing. The risk of loss due to default by the
issuer is significantly greater for the holders of high yield/high risk securities because such securities may be unsecured and may be
subordinated to other creditors of the issuer.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">High yield/high risk securities may have redemption
or call features that would permit an issuer to repurchase the securities from the Fund. If a call were exercised by the issuer during
a period of declining interest rates, the Fund in all likelihood would have to replace the called securities with lower yielding securities,
thus decreasing the net investment income to the Fund and dividends to stockholders.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund may have difficulty disposing of certain
high yield/high risk securities, as there may be a thin trading market for such securities. To the extent that a secondary trading market
for high yield/high risk securities does exist, it is generally not as liquid as the secondary market for higher rated securities. Reduced
secondary market liquidity may have an adverse impact on market price and the Fund's ability to dispose of particular issues when necessary
to meet the Fund's liquidity needs or in response to a specific economic event, such as a deterioration in the creditworthiness of the
issuer. Reduced secondary market liquidity for certain high yield/high risk securities may also make it more difficult for the Fund to
obtain accurate market quotations for purposes of valuing the Fund's portfolio. Market quotations are generally available on many high
yield/high risk securities only from a limited number of dealers and may not necessarily represent firm bids of such dealers of prices
for actual sales. The Fund's Board of Directors or the Investment Manager will carefully consider the factors affecting the market for
high yield/high risk securities in determining whether any particular security is liquid or illiquid and whether current market quotations
are readily available. Adverse publicity and investor perceptions, which may not be based on fundamental analysis, also may decrease
the value and liquidity of high yield/high risk securities, particularly in a thinly traded market. Factors adversely affecting the market
value of high yield/high risk securities are likely to adversely affect the Fund's net asset value. In addition, the Fund may incur additional
expenses to the extent it is required to seek recovery upon a default on a portfolio holding or to participate in the restructuring of
the obligations.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>Leverage Risk</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The extent to which the Fund utilizes leverage
to hedge against financial risks may increase its expenses and adversely affect the Fund's performance.</P>

</DIV>

<P STYLE="margin: 0pt 0; text-align: justify; font-size: 1pt">&nbsp;</P>

<DIV STYLE="float: right; width: 48%"><P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Although the Fund does not presently do so or
intend to do so in the upcoming year, the Fund may utilize leverage by borrowing or by issuing preferred stock or short-term debt securities
in an amount up to 25% of the Fund's total assets. Leverage by the Fund creates an opportunity for increased return but, at the same
time, creates special risks. For example, leverage may exaggerate changes in the net asset value of the common stock and in the return
on the Fund's portfolio. Although the principal of any leverage will be fixed, the Fund's assets may change in value during the time
the leverage is outstanding. Leverage will create expenses for the Fund that can, during any period, exceed the income from the assets
acquired with the proceeds of the leverage. All expenses associated with leverage would be borne by common stockholders. Furthermore,
an increase in interest rates could reduce or eliminate the benefits of leverage and could reduce the value of the Fund's securities.
The Fund may also borrow by entering into reverse repurchase agreements, which will subject the Fund to additional market risk as well
as credit risks with respect to the buyer of the securities under the agreement.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>Anti-Takeover Charter Provisions</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund's charter and amended and restated by-laws
and Maryland law contain certain anti-takeover provisions that, among other things, may have the effect of inhibiting the Fund's possible
conversion to open-end status and delaying or limiting the ability of other persons to acquire control of the Fund. In certain circumstances,
these provisions might also inhibit the ability of holders of common stock to sell their shares at a premium over prevailing market prices
by discouraging a third party from seeking to obtain control of the Fund. The Fund's Board of Directors has determined that these provisions
are in the best interests of the Fund and its stockholders.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>Private Placements and Other Restricted
Securities Risk</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Private placement and other restricted securities
include securities that have been privately placed and are not registered under the Securities Act of 1933 (&quot;1933 Act&quot;), such
as unregistered securities eligible for resale without registration pursuant to Rule 144A (&quot;Rule 144A Securities&quot;) and privately
placed securities of U.S. and non-U.S. issuers offered outside of the U.S. without registration with the U.S. Securities and Exchange
Commission pursuant to Regulation S (&quot;Regulation S Securities&quot;).</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Private placements may offer attractive opportunities
for investment not otherwise available on the open market.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Private placement securities typically may be
sold only to qualified institutional buyers (or, in the case of the initial sale of certain securities, such as those issued in collateralized
debt obligations or collateralized loan obligations, to accredited investors (as defined in Rule 501(a) under the 1933 Act)), or in a
privately negotiated transaction or to a limited number of purchasers, or in limited</P>

</DIV>

<DIV STYLE="font-size: 1pt; clear: both"><P STYLE="margin: 0pt 0; font-size: 1pt">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="text-align: justify; font: 7pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><B>38</B> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
India Fund, Inc. &nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

</DIV>

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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Additional Information Regarding the
Fund </FONT>(unaudited) (continued)</P>

<P STYLE="font: 5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="border-top: Black 1pt solid; font: 9pt Arial, Helvetica, Sans-Serif; margin: 3pt 0 0pt">&nbsp;</P>


<DIV STYLE="float: left; width: 48%"><P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">quantities
                                     after they have been held for a specified period of time and other conditions are met pursuant to
                                     an exemption from registration. Rule 144A Securities and Regulation S Securities may be freely traded
                                     among certain qualified institutional investors, such as the Funds, but their resale in the U.S.
                                     is permitted only in limited circumstances.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Private placements typically are subject to restrictions
on resale as a matter of contract or under federal securities laws. Because there may be relatively few potential purchasers for such
securities, especially under adverse market or economic conditions or in the event of adverse changes in the financial condition of the
issuer, the Fund could find it more difficult to sell such securities when it may be advisable to do so or it may be able to sell such
securities only at prices lower than if such securities were more widely held. At times, it also may be more difficult to determine the
fair value of such securities for purposes of computing the Fund's net asset value due to the absence of a trading market.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Private placements and restricted securities
may be considered illiquid securities, which could have the effect of increasing the level of the Fund's illiquidity. Additionally, a
restricted security that was liquid at the time of purchase may subsequently become illiquid. Restricted securities that are determined
to be illiquid may not exceed the Fund's limit on investments in illiquid securities.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>Foreign Custody</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Fund's custodian generally holds the Fund's
non-U.S. securities and cash in non-U.S. bank sub-custodians and securities depositories. Regulatory oversight of non-U.S. banks and
securities depositories may differ from that in the U.S. Additionally, laws applicable to non-U.S. banks and securities depositories
may limit the Fund's ability to recover its assets in the event the non-U.S. bank, securities depository or issuer of a security held
by the Fund goes bankrupt.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>Convertible Securities Risk</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Convertible securities generally offer lower
interest or dividend yields than non-convertible securities of similar quality. As with all debt securities, the market values of convertible
securities tend to decline as interest rates increase and, conversely, to increase as interest rates decline. However, when the market
price of the common stock underlying a convertible security exceeds the conversion price, the convertible security tends to reflect the
market price of the underlying common stock. As the market price of the underlying common stock declines, the convertible security tends
to trade increasingly on a yield basis and thus may not decline in price to the same extent as the underlying common stock. Convertible
securities rank senior to common stock in an issuer's capital structure and consequently entail less risk than the issuer's common stock.
A convertible debt security is not counted as an equity security for purposes of the Fund's 80% policy.</P>

</DIV>

<P STYLE="margin: 0pt 0; text-align: justify; font-size: 1pt">&nbsp;</P>

<DIV STYLE="float: right; width: 48%"><P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>Depositary
                                      Receipts</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Depositary receipts are typically issued by a
bank or trust company and represent the ownership of underlying securities that are issued by a foreign company and held by the bank
or trust company. American Depositary Receipts (&quot;ADRs&quot;) are usually issued by a U.S. bank trust or trust company and traded
on a U.S. exchange. Depositary receipts may or may not be jointly sponsored by the underlying issuer. The issuers of unsponsored depositary
receipts are not obligated to disclose information that is, in the United States, considered material. Therefore, there may be less information
available regarding these issuers and there may not be a correlation between such information and the market value of the depositary
receipts. Certain depositary receipts are not listed on an exchange and therefore may be considered to be illiquid securities.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>Valuation Risk</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The price the Fund could receive upon the sale
of any particular portfolio investment may differ from the Fund's valuation of the investment, particularly for securities that trade
in thin or volatile markets or that are valued using a fair valuation methodology or a price provided by an independent pricing service.
As a result, the price received upon the sale of an investment may be less than the value ascribed to it by the Fund, and the Fund could
realize a greater than expected loss or lesser than expected gain upon the sale of the investment.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Pricing services that value fixed-income securities
generally utilize a range of market-based and security-specific inputs and assumptions, as well as considerations about general market
conditions, to establish a price. Pricing services generally value fixed-income securities assuming orderly transactions of an institutional
round lot size and the strategies employed by the Investment Manager generally trade in round lot sizes. In certain circumstances, fixed
income securities may be held or transactions may be conducted in smaller, odd lot sizes. Odd lots may trade at lower or, occasionally,
higher prices than institutional round lots. The Fund's ability to value its investments may also be impacted by technological issues
and/or errors by pricing services or other third-party service providers.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">In addition, since foreign exchanges may be open
on days when the Fund does not price its shares, the value of the securities in the Fund's portfolio may change on days when shareholders
are not be able to purchase or sell the Fund's shares on the NYSE American.</P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0 3pt; text-align: justify"><B>Cybersecurity Risk</B></P>

<P STYLE="text-align: justify; font: 9.5pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Cybersecurity incidents may allow an unauthorized
party to gain access to Fund assets, customer data (including private shareholder information), or proprietary information, or cause
the Fund, the Investment Manager and/or its service providers (including, but not</P>

</DIV>

<DIV STYLE="font-size: 1pt; clear: both; width: 100%"><P STYLE="margin: 0pt 0; font-size: 1pt">&nbsp;</P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">The
India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>39</B></FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

</DIV>



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<DIV STYLE="background-color: rgb(220,221,222)"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 18pt">Additional Information
Regarding the Fund </FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

<P STYLE="border-bottom: Black 1pt solid; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 15pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 15pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<DIV STYLE="float: left; width: 49%"><P STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">limited
                                     to, Fund accountants, custodians, sub-custodians, transfer agents and financial intermediaries)
                                     to suffer data breaches, data corruption or lose operational functionality. &nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 15pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Fundamental Investment Restrictions</B></P>

<P STYLE="text-align: justify; font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">The following restrictions,
along with the Fund's investment objective, its policy to invest at least 80% of the Fund's total assets in the equity securities of
Indian companies under normal market conditions, are, subject to the next sentence, the Fund's only fundamental policies, that is, policies
that cannot be changed without the approval of the holders of a majority of the Fund's outstanding voting securities. In addition, as
a matter of fundamental policy and notwithstanding any other fundamental investment policy or limitation, the Fund may invest all or
a portion of its assets invested in India through a subsidiary, trust or other similar arrangement (including a branch) established by
the Fund at any such time that the Board of Directors of the Fund determines that it is in the best interests of the Fund's stockholders.
As used in here, a &quot;majority of the Fund's outstanding voting securities&quot; means the lesser of (i) 67% of the shares represented
at a meeting at which more than 50% of the outstanding shares are represented or (ii) more than 50% of the outstanding shares. The other
policies and investment restrictions referred to in this report are not fundamental policies of the Fund and may be changed by the Fund's
Board of Directors without stockholder approval. If a percentage restriction set forth below is adhered to at the time a transaction
is effected, later changes in any percentage resulting from any cause other than actions by the Fund will not be considered a violation.
 &nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">Under its fundamental restrictions,
the Fund may not: &nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">purchase any securities
                                            that would cause 25% or more of the value of its total assets at the time of such purchase
                                            to be invested in securities of one or more issuers conducting their principal business activities
                                            in the same industry, except that there is no limitation with respect to investment in obligations
                                            issued or guaranteed by the U.S. government, its agencies or instrumentalities;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">issue senior securities
                                            or borrow money, except for (a) senior securities (including borrowing money, margin transactions
                                            if the margin securities are owned and entering into reverse repurchase agreements, or any
                                            similar transactions) not in excess of 25% of its total assets (including the amount borrowed)
                                            and (b) borrowings of up to 5% of its total assets (including the amount borrowed) for temporary
                                            or emergency purposes (including for the clearance of transactions, repurchase of its shares
                                            or payment of dividends), without regard to the amount of senior securities outstanding under
                                            clause (a) above. However, with respect to the above, the Fund's obligations under when-issued
                                            and delayed delivery and similar transactions and reverse repurchase agreements are not</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 1pt">&nbsp;</FONT></P>

</DIV>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"></P>

<DIV STYLE="float: right; width: 49%"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 1pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"></TD><TD STYLE="text-align: justify">treated as senior securities
                                            if covering assets are appropriately segregated, and the use of hedging shall not be treated
                                            as involving the issuance of a &quot;senior security&quot; or a &quot;borrowing.&quot; Also,
                                            for purposes of clauses (a) and (b) above, the term &quot;total assets&quot; shall be calculated
                                            after giving effect to the net proceeds of senior securities issued by the Fund reduced by
                                            any liabilities and indebtedness not constituting senior securities, except for such liabilities
                                            and indebtedness as are excluded from treatment as senior securities by this second bullet.
                                            The Fund's obligations under interest rate, currency and equity swaps are not treated as
                                            senior securities;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">purchase or sell commodities
                                            or commodity contracts, including futures contracts and options thereon, except that the
                                            Fund may engage in hedging, as described in the section titled &quot;Additional Investment
                                            Activities &ndash; Hedging&quot;;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">make loans, except
                                            that: (1) the Fund may (a) purchase and hold debt instruments (including bonds, debentures
                                            or other obligations and certificates of deposit, bankers' acceptances and fixed time deposits)
                                            in accordance with its investment objective and policies, (b) enter into repurchase agreements
                                            with respect to portfolio securities and (c) make loans of portfolio securities; and (2)
                                            delays in the settlement of securities transactions will not be considered loans;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">underwrite the securities
                                            of other issuers, except to the extent that, in connection with the disposition of portfolio
                                            securities, it may be deemed to be an underwriter;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">purchase real estate,
                                            real estate mortgage loans or real estate limited partnership interests (other than securities
                                            secured by real estate or interests therein or securities issued by companies that invest
                                            in real estate or interests therein);</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">purchase securities
                                            on margin, except (1) as provided in the second bullet above and (2) (a) for delayed delivery
                                            or when-issued transactions, (b) such short-term credits as are necessary for the clearance
                                            of transactions and (c) margin deposits in connection with transactions in futures contracts,
                                            options on futures contracts, options on securities and securities indices and currency transactions);
                                            or</TD>
</TR></TABLE>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: justify">invest for the purpose
                                            of exercising control over the management of any company. &nbsp;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 10pt">For
purposes of the above restrictions on senior securities and as further described above under &quot;Additional Investment Activities &ndash;
Asset Coverage Requirements,&quot; the 1940 Act requires the Fund to satisfy an asset coverage requirement of 300% of its indebtedness,
including amounts borrowed, measured at the time the Fund incurs the</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 1pt">&nbsp;</FONT></P>

</DIV>

<DIV STYLE="clear: both; width: 100%"><P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 7pt"><B>40&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>The
India Fund, Inc.&nbsp; &nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></P>

</DIV>



<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

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<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif"><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                                                                          <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                                                                          <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 18pt">Additional Information Regarding the Fund </FONT>(unaudited)
(concluded)</P>

<P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 15pt">&nbsp;</FONT></P>

</TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; width: 48%"><P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 15pt">&nbsp;</FONT></P>
<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">indebtedness. Short sales of securities, reverse
repurchase agreements, use of margin, sales of put and call options on specific securities or indices, investments in certain other types
of instruments (including certain derivatives, such as swap agreements) and the purchase and sale of securities on a when-issued or forward
commitment basis may be deemed to constitute indebtedness subject to this requirement.</P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt"></P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
</TD>
    <TD STYLE="background-color: rgb(220,221,222); font: 10pt Arial, Helvetica, Sans-Serif; width: 4%; text-align: justify"><FONT STYLE="font-size: 15pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; width: 48%"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 15pt">&nbsp;</FONT></P>
                                                                                                          <P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">For
                                            purposes of the above restrictions on loans of portfolio securities and as further described
                                            under &quot;Additional Investment Activities &ndash; Loans of Portfolio Securities,&quot;
                                            the Fund may make loans of portfolio securities if liquid assets in an amount at least equal
                                            to the current market value of the securities lent (including accrued interest thereon) plus
                                            the interest payable to the Fund with respect to the loan is maintained by the Fund in a
                                            segregated account.</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="text-align: right; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">The
                                            India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>41</B></FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"></P></TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>



<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif"><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                                                                          <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                                                                          <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                                                                          <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 18pt">Dividend
                                            Reinvestment and Optional Cash Purchase Plan </FONT>(unaudited)</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 20pt">&nbsp;</FONT></P></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; width: 48%"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 15pt">&nbsp;</FONT></P>
                                                                                <P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The
                                            Fund intends to distribute to stockholders substantially all of its net investment income
                                            and to distribute any net realized capital gains at least annually. Net investment income
                                            for this purpose is income other than net realized long-term and short-term capital gains
                                            net of expenses. Pursuant to the Dividend Reinvestment and Optional Cash Purchase Plan (the
                                            &quot;Plan&quot;), stockholders whose shares of common stock are registered in their own
                                            names will be deemed to have elected to have all distributions automatically reinvested by
                                            Computershare Trust Company N.A. (the &quot;Plan Agent&quot;) in the Fund shares pursuant
                                            to the Plan, unless such stockholders elect to receive distributions in cash. Stockholders
                                            who elect to receive distributions in cash will receive such distributions paid by check
                                            in U.S. Dollars mailed directly to the stockholder by the Plan Agent, as dividend paying
                                            agent. In the case of stockholders such as banks, brokers or nominees that hold shares for
                                            others who are beneficial owners, the Plan Agent will administer the Plan on the basis of
                                            the number of shares certified from time to time by the stockholders as representing the
                                            total amount registered in such stockholders' names and held for the account of beneficial
                                            owners that have not elected to receive distributions in cash. Investors that own shares
                                            registered in the name of a bank, broker or other nominee should consult with such nominee
                                            as to participation in the Plan through such nominee and may be required to have their shares
                                            registered in their own names in order to participate in the Plan. Please note that the Fund
                                            does not issue certificates so all shares will be registered in book entry form.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The Plan Agent serves as agent for the stockholders
in administering the Plan. If the Directors of the Fund declare an income dividend or a capital gains distribution payable either in
the Fund's common stock or in cash, nonparticipants in the Plan will receive cash and participants in the Plan will receive common stock,
to be issued by the Fund or purchased by the Plan Agent in the open market, as provided below. If the market price per share on the valuation
date equals or exceeds NAV per share on that date, the Fund will issue new shares to participants at NAV; provided, however, that if
the NAV is less than 95% of the market price on the valuation date, then such shares will be issued at 95% of the market price. The valuation
date will be the dividend or distribution payment date or, if that date is not a New York Stock Exchange trading day, the next trading
day. If NAV exceeds the market price of Fund shares at such time, or if the Fund should declare an income dividend or capital gains distribution
payable only in cash, the Plan Agent will, as agent for the participants, buy Fund shares in the open market, on the New York Stock Exchange
or elsewhere, for the participants' accounts on, or shortly after, the payment date. If, before the Plan Agent has completed its purchases,
the market price exceeds the NAV of a Fund share, the average per share purchase price paid by the Plan Agent may exceed the NAV of the
Fund's shares, resulting in the acquisition of fewer shares than if the distribution had been paid in shares issued by the Fund on the
dividend payment date.</P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 7pt"><B>42&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>The
India Fund, Inc.</FONT></P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>
</TD>
    <TD STYLE="background-color: rgb(220,221,222); font: 10pt Arial, Helvetica, Sans-Serif; width: 4%; text-align: justify">&nbsp;</TD>
    <TD STYLE="background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; width: 48%"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 15pt">&nbsp;</FONT></P>
                                                                                <P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Because
                                            of the foregoing difficulty with respect to open-market purchases, the Plan provides that
                                            if the Plan Agent is unable to invest the full dividend amount in open- market purchases
                                            during the purchase period or if the market discount shifts to a market premium during the
                                            purchase period, the Plan Agent will cease making open-market purchases and will receive
                                            the uninvested portion of the dividend amount in newly issued shares at the close of business
                                            on the last purchase date.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Participants have the option of making additional
cash payments of a minimum of $50 per investment to the Plan Agent for investment in the Fund's common stock, with an annual maximum
contribution of $250,000. The Plan Agent will wait up to three business days after receipt of a check or electronic funds transfer to
ensure it receives good funds. Following confirmation of receipt of good funds, the Plan Agent will use all such funds received from
participants to purchase Fund shares in the open market within five business days after receiving the funds.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">If the participant sets up recurring automatic
monthly ACH debits, funds will be withdrawn from his or her U.S. bank account on the 20th of each month or the next business day if the
20th is not a banking business day and invested on the next investment date. The Plan Agent maintains all shareholder accounts in the
Plan and furnishes written confirmations of all transactions in an account, including information needed by stockholders for personal
and tax records. Shares in the account of each Plan participant will be held by the Plan Agent in the name of the participant, and each
shareholder's proxy will include those shares purchased pursuant to the Plan. There is no charge to participants for reinvesting dividends
or capital gains distributions or voluntary cash payments. The Plan Agent's fees for the reinvestment of dividends, capital gains distributions
and voluntary cash payments will be paid by the Fund. There will be no charges with respect to shares issued directly by the Fund as
a result of dividends or capital gains distributions payable either in stock or in cash. However, each participant will pay a per share
fee (currently $0.02) incurred with respect to the Plan Agent's open market purchases in connection with the reinvestment of dividends,
capital gains distributions and voluntary cash payments made by the participant. Per share fees include any applicable brokerage commissions
the Plan Agent is required to pay.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Participants also have the option of selling their
shares through the Plan. The Plan supports two types of sales orders. Batch order sales are submitted on each market day and will be
grouped with other sale requests to be sold. The price will be the average sale price obtained by Computershare's broker, net of fees,
for each batch order and will be sold generally within 2 business days of the request during regular open market hours. Please note that
all written sales requests are always processed by Batch Order. ($10 and $0.12 per share). Market Order sales will sell at the next available
trade. The shares are sold real</P>

                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
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                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P></TD></TR>
  </TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif"><P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                                                                          <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                                                                          <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                                                                          <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 18pt">Dividend
                                            Reinvestment and Optional Cash Purchase Plan </FONT>(unaudited) (concluded)</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 20pt">&nbsp;</FONT></P></TD></TR>
  <TR STYLE="font-family: Arial, Helvetica, Sans-Serif; vertical-align: top">
    <TD STYLE="text-align: justify; background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; width: 48%"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 15pt">&nbsp;</FONT></P>
                                                                                <P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">time
                                            when they hit the market, however an available trade must be presented to complete this transaction.
                                            Market Order sales may only be requested by phone or using Investor Center. ($25 and $0.12
                                            per share).</P>

<P STYLE="text-align: justify; font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">The receipt of dividends and distributions under the Plan will not relieve
participants of any income tax that may be payable on such dividends or distributions. Experience under the Plan may indicate that changes
in the Plan are desirable. Accordingly, the Fund and the Plan Agent reserve the right to terminate the Plan as applied to any voluntary
cash payments made and any dividend or distribution paid subsequent to</P>
</TD>
    <TD STYLE="background-color: rgb(220,221,222); font: 10pt Arial, Helvetica, Sans-Serif; width: 4%; text-align: justify"><FONT STYLE="font-size: 15pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(220,221,222); font-family: Arial, Helvetica, Sans-Serif; width: 48%"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 15pt">&nbsp;</FONT></P>
                                                                                <P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">notice
                                            of the termination sent to members of the Plan at least 30 days before the record date for
                                            such dividend or distribution. The Plan also may be amended by the Fund or the Plan Agent,
                                            but (except when necessary or appropriate to comply with applicable law, rules or policies
                                            of a regulatory authority) only by at least 30 days' written notice to participants in the
                                            Plan. All correspondence concerning the Plan should be directed to the Plan Agent at Computershare
                                            Trust Company N.A., P.O. Box 505000, Louisville, KY 40233-5000.</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
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                                                                                <P STYLE="text-align: right; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 7pt">The
                                            India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>43</B></FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P></TD></TR>
  </TABLE>

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<DIV STYLE="background-color: rgb(220,221,222); width: 100%"><P STYLE="margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="margin: 0pt 0; text-align: left; font-family: Arial, Helvetica, Sans-Serif">&nbsp;</P>

<P STYLE="margin: 0pt 0; text-align: left; font-family: Arial, Helvetica, Sans-Serif">&nbsp;</P>

<P STYLE="margin: 0pt 0; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-size: 18pt">Management of the
Fund </FONT><FONT STYLE="font-size: 11pt">(unaudited)</FONT></P>

<P STYLE="margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="border-bottom: Black 1pt solid; margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 15pt">&nbsp;</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0; text-align: justify">The names, years of birth and business addresses
of the directors and officers of the Fund, their principal occupations during the past five years, the number of portfolios each director
oversees and other directorships they hold are provided in the tables below. Directors that are deemed &quot;interested persons&quot;
(as that term is defined in Section 2(a)(19) of the Investment Company Act of 1940, as amended) of the Fund or the Fund's investment
adviser are included in the table below under the heading &quot;Interested Directors.&quot; Directors who are not interested persons,
as described above, are referred to in the table below under the heading &quot;Independent Directors.&quot; abrdn, Inc. (formerly abrdn
Inc.), its parent company abrdn plc, and its advisory affiliates are collectively referred to as &quot;abrdn&quot; in the tables below.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<TR>
    <TD STYLE="background-color: rgb(220,221,222); border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: center; vertical-align: bottom; padding-right: 0.7pt; width: 16%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Name,
    Address and<BR>
    Year of Birth</B></FONT></TD>
    <TD STYLE="background-color: rgb(220,221,222); border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="background-color: rgb(220,221,222); border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; white-space: nowrap; vertical-align: bottom; padding-right: 0.7pt; text-align: center; width: 12%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Position(s)
    Held<BR>
    with the Fund</B></FONT></TD>
    <TD STYLE="background-color: rgb(220,221,222); border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="background-color: rgb(220,221,222); border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: center; width: 16%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Term
    of Office<BR>
    and Length of<BR>
    Time Served</B></FONT></TD>
    <TD STYLE="background-color: rgb(220,221,222); border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="background-color: rgb(220,221,222); border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: center; width: 26%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Principal
    Occupation(s)<BR>
    During Past Five Years</B></FONT></TD>
    <TD STYLE="background-color: rgb(220,221,222); border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="background-color: rgb(220,221,222); border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: center; width: 12%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Number
    of<BR>
    Funds in<BR>
    Fund Complex*<BR>
    Overseen by<BR>
    Director</B></FONT></TD>
    <TD STYLE="background-color: rgb(220,221,222); border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="background-color: rgb(220,221,222); border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: center; width: 12%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Other<BR>
    Directorships<BR>
    Held by<BR>
    Director**</B></FONT></TD>
    <TD STYLE="background-color: rgb(220,221,222); border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD COLSPAN="11" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; background-color: rgb(239,240,240); vertical-align: bottom"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B><U>Interested
    Directors</U></B></FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD COLSPAN="11" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: bottom"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Alan
    Goodson***<BR>
    </B>c/o abrdn Inc.,<BR>
    1900 Market Street,<BR>
    Suite 200 <BR>
    Philadelphia, PA 19103<BR>
    <BR>
    Year of Birth: 1955</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">Class
    I Director &amp; President</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Term
    expires 2024; Director since 2021</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Currently,
    Director, Vice President and Head of Product &amp; Client Solutions &ndash; Americas for abrdn Inc., overseeing Product Management
    &amp; Governance, Product Development and Client Solutions for registered and unregistered investment companies in the U.S., Brazil
    and Canada. Mr. Goodson is Director and Vice President of abrdn Inc. and joined abrdn Inc. in 2000.</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1.</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">None.</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; white-space: nowrap; background-color: rgb(239,240,240); vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; white-space: nowrap; background-color: rgb(239,240,240); vertical-align: top; padding-right: 0.7pt"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Hugh
                                            Young***<BR>
                                            </B>abrdn Asia Ltd.</FONT><FONT STYLE="font-size: 8pt"><BR>
                                            21 Church Street,<BR>
                                            #01-01 Capital Square Two<BR>
                                            Singapore 049480<BR>
                                            <BR>
                                            Year of Birth: 1958</FONT></P></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Class
    III Director</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Term
    expires 2022; Director since 2012</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Currently,
    Chairman of abrdn Asia Limited (since 1991). Mr. Young joined abrdn in 1991.</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; text-align: center"><FONT STYLE="font-size: 8pt">1</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">None.</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; white-space: nowrap; background-color: rgb(239,240,240); vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; text-align: center"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; white-space: nowrap; background-color: rgb(239,240,240); vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-size: 8pt"><B><U>Independent
    Directors</U></B></FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; text-align: center"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; white-space: nowrap; background-color: rgb(239,240,240); vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; text-align: center"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; white-space: nowrap; background-color: rgb(239,240,240); vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Nisha
    Kumar<BR>
    </B>c/o abrdn Inc.,</FONT><FONT STYLE="font-size: 8pt"><BR>
    1900 Market Street,<BR>
    Suite 200<BR>
    Philadelphia, PA 19103<BR>
    <BR>
    Year of Birth: 1970</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">Class
    II Director</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">Term
    expires 2023; Director since 2016</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">Ms.
    Kumar has been a Managing Director and the Chief Financial Officer and Chief Compliance Officer of Greenbriar Equity Group LLC since
    2011. She is a member of the Council on Foreign Relations. Director of The Asia Tigers Fund, Inc. from 2016 to 2018.</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; text-align: center"><FONT STYLE="font-size: 8pt">1</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">Director
    of 24 Registered Investment Companies advised by Legg Mason Partners Fund Advisor, LLC and its affiliates.</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; white-space: nowrap; background-color: rgb(239,240,240); vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; text-align: center"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; white-space: nowrap; background-color: rgb(239,240,240); vertical-align: top; padding-right: 0.7pt"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Nancy
                                            Yao Maasbach</B><BR> c/o abrdn Inc.<BR> 1900 Market Street,<BR>
                                            Suite 200<BR> Philadelphia, PA 19103</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Year
                                            of Birth: 1972</FONT></P></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">Class
    III Director</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">Term
    expires 2022; Director since 2016</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">Ms.
    Maasbach is the President of the Museum of Chinese in America since 2015. Ms. Maasbach has also been a member of the Council on Foreign
    Relations since 2015. Director of The Asia Tigers Fund, Inc. from 2016 to 2018.</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">7</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">None.</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; white-space: nowrap; padding-top: 3pt; background-color: rgb(239,240,240); vertical-align: top; padding-right: 0.7pt; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; background-color: rgb(239,240,240); padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; background-color: rgb(239,240,240); vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; background-color: rgb(239,240,240); padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; background-color: rgb(239,240,240); vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; background-color: rgb(239,240,240); padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; background-color: rgb(239,240,240); vertical-align: top; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; background-color: rgb(239,240,240); padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; background-color: rgb(239,240,240); vertical-align: top; text-align: center; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; background-color: rgb(239,240,240); padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; background-color: rgb(239,240,240); vertical-align: top; text-align: right; padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; padding-top: 3pt; background-color: rgb(239,240,240); padding-bottom: 2pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; white-space: nowrap; background-color: rgb(239,240,240); vertical-align: top; padding-right: 0.7pt"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Luis
                                            F. Rubio<BR>
                                            </B>c/o abrdn Inc.<BR>
                                            1900 Market Street,<BR>
                                            Suite 200<BR>
                                            Philadelphia, PA 19103<BR>
                                            <BR>
                                            Year of Birth: 1955</FONT></P></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">Class
    II Director</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">Term
    expires 2023; Director since 1993</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Mr.
    Rubio has been Chairman of Mexico Evalua-CIDAC since 2000 and Chairman, Mexican Council on Foreign Relations (2017-2020). He is also
    a frequent contributor of op-ed pieces to The Wall Street Journal and the author and editor of 51 books. Former Director of The Asia
    Tigers Fund,Inc. Director of Coca-cola Femsa.</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">Director
    of one registered investment company advised by Advantage Advisers LLC or its affiliates.</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
</TABLE>

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<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">44&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt">The
India Fund, Inc.</FONT></P>






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<P STYLE="margin: 0pt 0; text-align: left; font-family: Arial, Helvetica, Sans-Serif"><FONT STYLE="font-size: 18pt">Management of the
Fund </FONT><FONT STYLE="font-size: 11pt">(unaudited) (continued)</FONT></P>

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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<TR>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; white-space: nowrap; text-align: center; vertical-align: bottom; padding-right: 0.7pt; width: 16%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Name,
    Address and<BR>
    Year of Birth</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; white-space: nowrap; vertical-align: bottom; padding-right: 0.7pt; text-align: center; width: 12%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Position(s)
    Held<BR>
    with the Fund</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: center; width: 16%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Term
    of Office<BR>
    and Length of<BR>
    Time Served</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: center; width: 26%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Principal
    Occupation(s)<BR>
    During Past Five Years</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: center; width: 12%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Number
    of<BR>
    Funds in<BR>
    Fund Complex*<BR>
    Overseen by<BR>
    Director</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: center; width: 12%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Other<BR>
    Directorships<BR>
    Held by<BR>
    Director**</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD COLSPAN="11" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: bottom"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt"><B>Jeswald
    W. Salacuse </B><BR>
    c/o abrdn Inc. <BR>
    1900 Market Street,<BR>
    Suite 200 <BR>
    Philadelphia, PA 19103 <BR>
    <BR>
    Year of Birth: 1938</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">Chairman
    of the Fund; Class I Director</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">Term
    expires 2024; Director since 1993</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">Dean
    Emeritus and Distinguished Professor Emeritus, Tufts University since 2020. Formerly, Henry J. Braker Professor of Commercial Law
    at The Fletcher School of Law &amp; Diplomacy, Tufts University, from 1986 to 2020. He has also served as an International Arbitrator,
    Arbitration Tribunal, ICSID, World Bank since 2004. Director and Chairman of The Asia Tigers Fund, Inc. from 1993 to 2018.</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">1</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; text-align: justify"><FONT STYLE="font-size: 8pt">Former
    Director of 30 registered investment companies advised by Legg Mason Partners Fund Advisor, LLC and its affiliates.</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; white-space: nowrap; background-color: rgb(239,240,240); vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; text-align: right"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD></TR>
</TABLE>

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<P STYLE="margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 11pt">*</FONT></TD><TD STYLE="text-align: justify">As
                                            of December 31, 2021, the Fund Complex consists of: Aberdeen Income Credit Strategies Fund,
                                            Aberdeen Asia-Pacific Income Fund, Inc., Aberdeen Global Income Fund, Inc., Aberdeen Australia
                                            Equity Fund, Inc., Aberdeen Emerging Markets Equity Income Fund, Inc., Aberdeen Japan Equity
                                            Fund, Inc., The India Fund, Inc., Aberdeen Global Dynamic Dividend Fund, Aberdeen Total Dynamic
                                            Dividend Fund, Aberdeen Global Premier Properties Fund, Aberdeen Standard Global Infrastructure
                                            Income Fund, Aberdeen Funds (which consists of 17 portfolios) and abrdn ETFs (which consists
                                            of 3 portfolios).</TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 11pt">**</FONT></TD><TD STYLE="text-align: justify">Current directorships
                                            (excluding Fund Complex) as of December 31, 2021 held in (1) any other investment companies
                                            registered under the 1940 Act, (2) any company with a class of securities registered pursuant
                                            to Section 12 of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;)
                                            or (3) any company subject to the requirements of Section 15(d) of the Exchange Act.</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 11pt">***</FONT></TD><TD STYLE="text-align: justify">Mr. Goodson
                                            and Mr. Young are deemed to be interested persons because of their affiliation with the Fund&rsquo;s
                                            investment adviser.</TD></TR>
     </TABLE>
<P STYLE="margin: 0pt 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
<TR>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: center; width: 25%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Name,
    Address and<BR>
    Year of Birth</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: center; width: 15%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Position(s)
    Held<BR>
    with the Fund</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; padding-right: 0.7pt; text-align: center; width: 14%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Term
    of Office*<BR>
    and Length of<BR>
    Time Served</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Arial, Helvetica, Sans-Serif; vertical-align: bottom; text-align: center; width: 43%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Principal
    Occupation(s) During Past Five Years</B></FONT></TD>
    </TR>
<TR>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: bottom; padding-right: 0.7pt; text-align: center"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: bottom; padding-right: 0.7pt; text-align: center"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: bottom; padding-right: 0.7pt; text-align: center"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; padding-top: 4pt; padding-right: 0.7pt"><FONT STYLE="font-size: 8pt"><B>Joseph
    Andolina**</B> <BR>
    c/o abrdn Inc., <BR>
    1900 Market Street, <BR>
    Suite 200 <BR>
    Philadelphia, PA 19103 <BR>
    <BR>
    Year of Birth: 1978</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Chief
    <BR>
    Compliance<BR>
    Officer<BR>
    and<BR>
    Vice President</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Since
    2017</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">Currently,
    Chief Risk Officer &ndash; Americas for abrdn Inc. and serves as the Chief Compliance Officer for abrdn Inc. Prior to joining the
    Risk and Compliance Department, he was a member of abrdn Inc.&rsquo;s Legal Department, where he served as US Counsel since 2012.</FONT></TD>
    </TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; padding-top: 4pt; padding-right: 0.7pt"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Chris
    Demetriou**</B><BR>
    c/o abrdn Inc., <BR>
    1900 Market Street, <BR>
    Suite 200<BR>
    Philadelphia, PA 19103<BR>
    <BR>
    Year of Birth: 1983</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Vice
    President</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Since
    2020</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">Currently,
    Chief Executive Officer &ndash; UK, EMEA and Americas. Mr. Demetriou joined abrdn Inc. in 2013, as a result of the acquisition of
    SVG, a FTSE 250 private equity investor based in London.</FONT></TD>
    </TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Sharon
    Ferrari**</B><BR>
    c/o abrdn Inc., <BR>
    1900 Market Street,<BR>
    Suite 200<BR>
    Philadelphia, PA 19103 <BR>
    <BR>
    Year of Birth: 1977</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Vice
    President</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Since
    2013</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: left; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">Currently,
    Senior Product Manager US for abrdn Inc. Ms. Ferrari joined abrdn Inc. as a Senior Fund Administrator in 2008.</FONT></TD>
    </TR>
<TR STYLE="font: 10pt Arial, Helvetica, Sans-Serif">
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240)"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Arial, Helvetica, Sans-Serif; background-color: rgb(239,240,240); vertical-align: top"><FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD></TR>
</TABLE>
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<P STYLE="margin: 0pt 0"><P STYLE="text-align: right; font: 7pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">The
                         India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"><B>45</B></FONT></P>







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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 18pt">Management of the Fund </FONT>(unaudited)
(continued)</P>

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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="background-color: rgb(204,204,204)">
    <TD STYLE="border-bottom: Black 1pt solid; background-color: rgb(220,221,222); vertical-align: bottom; width: 25%; padding-right: 0.7pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Name,
    Address and<BR>
    Year of Birth</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; background-color: rgb(220,221,222); width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; background-color: rgb(220,221,222); vertical-align: bottom; width: 15%; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Position(s)
    Held<BR>
    with the Fund</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; background-color: rgb(220,221,222); width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; background-color: rgb(220,221,222); vertical-align: bottom; width: 14%; padding-right: 0.7pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Term
    of Office*<BR>
    and Length of<BR>
    Time Served</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; background-color: rgb(220,221,222); width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; background-color: rgb(220,221,222); vertical-align: bottom; width: 43%; padding-right: 0.7pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Principal
    Occupation(s) During Past Five Years</B></FONT></TD>
    </TR>
  <TR STYLE="background-color: rgb(239,241,240)">
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.7pt"><P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Heather
                                            Hasson**<BR> </B>c/o abrdn Inc.,<BR> 1900 Market Street,<BR> Suite 200<BR> Philadelphia,
                                            PA 19103</FONT></P>
                                                                            <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></P>
                                                                            <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Year
                                            of Birth: 1982</FONT></P></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-left: 6pt; vertical-align: top; padding-top: 6pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Vice
    President</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); text-align: center; vertical-align: top; padding-top: 6pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Since
    2018</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; background-color: rgb(239,240,240); vertical-align: top; padding-top: 6pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Currently,
    Senior Product Manager, Product Governance US for abrdn. Ms. Hasson joined abrdn Inc. as a Fund Administrator in 2006.</FONT></TD>
    </TR>
  <TR STYLE="background-color: rgb(239,241,240)">
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Bev
                                            Hendry**<BR> </B>c/o abrdn Inc.,<BR> 1900 Market Street,<BR> Suite 200<BR> Philadelphia,
                                            PA 19103</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Year
                                            of Birth: 1953</FONT></P></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; padding-left: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Vice
    President</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; text-align: center; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Since
    2014</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Currently,
    Chairman &ndash; Americas for abrdn (2018-present). Mr. Hendry was Chief Executive Officer &ndash; Americas for abrdn (2014 to 2018).</FONT></TD>
    </TR>
  <TR STYLE="background-color: rgb(239,241,240)">
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Megan
                                            Kennedy**<BR> </B>c/o abrdn Inc.,<BR> 1900 Market Street,<BR> Suite 200<BR> Philadelphia,
                                            PA 19103</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Year
                                            of Birth: 1974</FONT></P></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; padding-left: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Vice
    President and Secretary</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; text-align: center; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Since
    2011</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Currently,
    Senior Director, Product Governance for abrdn Inc. Ms. Kennedy joined abrdn Inc. as a Senior Fund Administrator in 2005.</FONT></TD>
    </TR>
  <TR STYLE="background-color: rgb(239,241,240)">
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Adrian
                                            Lim<BR> </B>c/o abrdn Inc.,<BR> 1900 Market Street,<BR> Suite 200<BR> Philadelphia, PA 19103</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Year
                                            of Birth: 1971</FONT></P></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; padding-left: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Vice
    President</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; text-align: center; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Since
    2011</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Currently,
    Investment Director on the Asian Equities Team at abrdn. Adrian joined the company in 2000.</FONT></TD>
    </TR>
  <TR STYLE="background-color: rgb(239,241,240)">
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Andrew
                                            Kim**<BR> </B>abrdnabrdn Inc.<BR> 1900 Market Street, <BR> Suite 200 <BR> Philadelphia, PA
                                            19103</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Year
                                            of Birth: 1983</FONT></P></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; padding-left: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Vice
    President</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; text-align: center; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Since
    2022</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Currently.
    Senior Product Governance Manager, Product Governance US for abrdn Inc.. Mr. Kim joined abrdn Inc. in 2013.</FONT></TD>
    </TR>
  <TR STYLE="background-color: rgb(239,241,240)">
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Brian
                                            Kordeck**<BR> </B>abrdn Inc.<BR> 1900 Market Street, <BR> Suite 200<BR> Philadelphia, PA
                                            19103</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Year
                                            of Birth: 1978</FONT></P></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; padding-left: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Vice
    President</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; text-align: center; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Since
    2022</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Currently,
    Senior Product Manager, Product Governance US for abrdn. Mr. Kordeck joined abrdn Inc. iin 2013.</FONT></TD>
    </TR>
  <TR STYLE="background-color: rgb(239,241,240)">
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Michael
                                            Marsico**<BR> </B>abrdn Inc.<BR> 1900 Market Street, <BR> Suite 200<BR> Philadelphia, PA
                                            19103</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Year
                                            of Birth: 1980</FONT></P></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; padding-left: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Vice
    President</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; text-align: center; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Since
    2022</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Currently,
    Senior Product Manager, Product Governance US for abrdn Inc.. Mr. Marsico joined abrdn Inc. in 2014.</FONT></TD>
    </TR>
  </TABLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"></P>

<P STYLE="font: 7pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 7pt"><B>46</B></FONT><FONT STYLE="font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
India Fund, Inc.</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 18pt">Management
of the Fund</FONT> <FONT STYLE="font-size: 11pt">(unaudited) (concluded)</FONT></P>

<P STYLE="border-bottom: Black 1pt solid; font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 20pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 15pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 6pt; vertical-align: bottom; width: 25%; padding-right: 0.7pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Name,
    Address and<BR>
    Year of Birth</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 6pt; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 6pt; vertical-align: bottom; width: 15%; padding-right: 0.7pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Position(s)
    Held<BR>
    with the Fund</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 6pt; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 6pt; vertical-align: bottom; width: 14%; padding-right: 0.7pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Term
    of Office*<BR>
    and Length of<BR>
    Time Served</B></FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 6pt; width: 1%"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 6pt; vertical-align: bottom; width: 43%; padding-right: 0.7pt; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Principal
    Occupation(s) During Past Five Years</B></FONT></TD>
    </TR>
  <TR STYLE="background-color: rgb(239,241,240)">
    <TD STYLE="background-color: rgb(239,240,240); vertical-align: top; padding-top: 6pt; padding-right: 0.7pt"><P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Andrea
                                            Melia**<BR> </B>c/o abrdn Inc.,<BR> 1900 Market Street,<BR> Suite 200<BR> Philadelphia, PA
                                            19103<BR></FONT></P>
                                                                            <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></P>
                                                                            <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Year
                                            of Birth: 1969</FONT></P></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-left: 6pt; vertical-align: top; padding-top: 6pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Treasurer</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); text-align: center; vertical-align: top; padding-top: 6pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Since
    2011</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; background-color: rgb(239,240,240); vertical-align: top; padding-top: 6pt; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Currently,
    Vice President and Senior Director, Product Management &ndash; Americas for abrdn Inc. Ms. Melia joined abrdn Inc. in September 2009.</FONT></TD>
    </TR>
  <TR STYLE="background-color: rgb(239,241,240)">
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Yoojeong
                                            Oh<BR> </B>c/o abrdn Inc.,<BR> 1900 Market Street,<BR> Suite 200<BR> Philadelphia, PA 19103<BR></FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Year
                                            of Birth: 1981</FONT></P></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-left: 6pt; padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Vice
    President</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); text-align: center; padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Since
    2019</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Currently,
    Investment Director on the Asian Equities Team at abrdn. Yoojeong joined the company in 2005.</FONT></TD>
    </TR>
  <TR STYLE="background-color: rgb(239,241,240)">
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Christian
                                            Pittard**<BR> </B>c/o abrdn Inc., <BR> 1900 Market Street, <BR> Suite 200 <BR> Philadelphia,
                                            PA 19103</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Year
                                            of Birth: 1973</FONT></P></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-left: 6pt; padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Vice
    President</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); text-align: center; padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Since
    2011</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Currently,
    Group Head of Product Opportunities at abrdn and a Director of Aberdeen Asset Management PLC since 2010. Mr. Pittard joined abrdn
    from KPMG in 1999.</FONT></TD>
    </TR>
  <TR STYLE="background-color: rgb(239,241,240)">
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>Lucia
                                            Sitar**<BR> </B>c/o abrdn Inc.,<BR> 1900 Market Street,<BR> Suite 200<BR> Philadelphia, PA
                                            19103</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Year
                                            of Birth: 1971</FONT></P></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-left: 6pt; padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Vice
    President</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); text-align: center; padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Since
    2012</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Currently,
    Vice President and Head of Product Management and Governance &ndash; Americas since 2021. Previously, Ms. Sitar served as Managing
    U.S. Counsel for abrdn Inc. Ms. Sitar joined abrdn Inc. as U.S. Counsel in July 2007.</FONT></TD>
    </TR>
  <TR STYLE="background-color: rgb(239,241,240)">
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt"><B>James
                                            Thom<BR> </B>c/o abrdn Inc.,<BR> 1900 Market Street,<BR> Suite 200<BR> Philadelphia, PA 19103<BR></FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></P>
                                                          <P STYLE="background-color: rgb(239,240,240); margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Year
                                            of Birth: 1977</FONT></P></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-left: 6pt; padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Vice
    President</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); text-align: center; padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Since
    2019</FONT></TD>
    <TD STYLE="background-color: rgb(239,240,240); padding-top: 6pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; background-color: rgb(239,240,240); padding-top: 6pt; vertical-align: top; padding-right: 0.7pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 8pt">Currently,
    a Senior Investment Director on the Asian Equities Team at abrdn. Mr. Thom joined the company in 2010.</FONT></TD>
    </TR>
  </TABLE>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 9pt">Officers
                                            hold their positions with the Fund until a successor has been duly elected and qualifies.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt">**</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Each
                                            officer may hold officer position(s) in one or more other funds which are part of the Fund
                                            Complex.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"></P>

<P STYLE="text-align: right; font: 7pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 7pt">The
India Fund, Inc.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>47</B></FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></DIV>

<DIV STYLE="background-color: rgb(220,221,222); width: 100%"></DIV>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(220,221,222); margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">Corporate Information</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="border-bottom: Black 1pt solid; background-color: rgb(220,221,222); font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<DIV STYLE="background-color: rgb(220,221,222); float: left; width: 48%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0"><B>Directors</B></P>

<P STYLE="font: 9pt Calibri, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif">Alan
Goodson<BR>
Nisha Kumar<BR>
Nancy Yao Maasbach<BR>
Luis F. Rubio<BR>
Jeswald W. Salacuse, <I>Chairman</I><BR>
Hugh Young</FONT></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0"><B>Investment Manager</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">abrdn Asia Limited<BR>
21 Church Street<BR>
#01-01 Capital Square Two<BR>
Singapore 049480</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0"><B>Administrator</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">Aberdeen Standard Investments Inc.<BR>
1900 Market Street, Suite 200<BR>
Philadelphia, PA 19103</P>

</DIV>

<DIV STYLE="background-color: rgb(220,221,222); float: right; width: 48%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0"><B>Custodians</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">State Street Bank and Trust Company<BR>
1 Heritage Drive, 3rd Floor<BR>
North Quincy, MA 02171</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0"><B>Transfer Agent</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">Computershare Trust Company, N.A.<BR>
P.O. Box 505000<BR>
Louisville, KY 40233</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0"><B>Independent Registered Public
Accounting Firm</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">KPMG LLP<BR>
1601 Market Street<BR>
Philadelphia, PA 19103</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0"><B>Fund Legal Counsel</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">Dechert LLP<BR>
1900 K Street, N.W.<BR>
Washington, DC 20006</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0"><B>Investor Relations</B></P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">Aberdeen Standard Investments Inc.<BR>
1900 Market Street, Suite 200<BR>
Philadelphia, PA 19103<BR>
1-800-522-5465<BR>
Investor.Relations@abrdn.com</P>

</DIV>

<DIV STYLE="background-color: rgb(220,221,222); clear: both; width: 100%"><P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

</DIV>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); text-align: center; margin-top: 0pt; margin-bottom: 0pt"><IMG SRC="tm221498d3_ncsrsp13-img001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; background-color: rgb(220,221,222); margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 7pt">&nbsp;</FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; background-color: rgb(220,221,222); margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif"><B>abrdn
Asia Limited</B></FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; background-color: rgb(220,221,222); margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); text-align: justify; margin: 0pt 0">Notice is hereby
given in accordance with Section 23(c) of the Investment Company Act of 1940, as amended, that the Fund may purchase, from time to time,
shares of its common stock in the open market.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0">Shares of The India Fund, Inc. are
traded on the NYSE under the symbol &quot;IFN&quot;. Information about the Fund's net asset value and market price is available at www.aberdeenifn.com.</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; background-color: rgb(220,221,222); margin: 0pt 0; text-align: justify">This report,
including the financial information herein, is transmitted to the shareholders of The India Fund, Inc. for their general information
only. It does not have regard to the specific investment objectives, financial situation and the particular needs of any specific person.
Past performance is no guarantee of future returns.</P>

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<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">IFN-Annual</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 2. Code of Ethics.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="width: 95%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As of December&nbsp;31, 2021, The India Fund,&nbsp;Inc. (the &ldquo;Fund&rdquo; or the &ldquo;Registrant&rdquo;) had adopted a Code of Ethics that applies to the Registrant&rsquo;s principal executive officer, principal financial officer, principal accounting officer or controller, or persons performing similar functions, regardless of whether these individuals are employed by the Registrant or a third party (the &ldquo;Code of Ethics&rdquo;).&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="width: 95%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Definitional.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
    <TD STYLE="width: 95%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;There have been no amendments, during the period covered by this report, to a provision of the Code of Ethics.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD>
    <TD STYLE="width: 95%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the period covered by this report, there were no waivers to the provisions of the Code of Ethics.&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</FONT></TD>
    <TD STYLE="width: 95%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</FONT></TD>
    <TD STYLE="width: 95%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A copy of the Code of Ethics has been filed as an exhibit to this Form&nbsp;N-CSR.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3. Audit Committee Financial Expert.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Registrant's Board of Directors has determined
that Nisha Kumar, a member of the Board of Directors&rsquo; Audit and Valuation Committee, possesses the attributes, and has acquired
such attributes through means, identified in instruction 2 of Item 3 to Form&nbsp;N-CSR to qualify as an &ldquo;audit committee financial
expert,&rdquo; and has designated Ms. Kumar as the Audit and Valuation Committee&rsquo;s financial expert. Ms. Kumar is considered
to be an &ldquo;independent&rdquo; director, as such term is defined in paragraph (a)(2)&nbsp;of Item 3 to Form&nbsp;N-CSR.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 4. Principal Accountant Fees and Services.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">(a)&nbsp;&ndash;
(d)&nbsp;Below is a table reflecting the fee information requested in Items 4(a)&nbsp;through (d):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Fiscal Year<BR> Ended</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(a)<BR> Audit Fees<SUP>1</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(b)<BR> Audit-Related Fees<SUP>2</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(c)<BR> Tax Fees<SUP>3</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(d)<BR> All Other Fees<SUP>4</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 44%; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">December&nbsp;31, 2021</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">51,368</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">0</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">8,880</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">0</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Percentage approved pursuant to pre-approval exception<B><SUP>5</SUP></B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">December&nbsp;31, 2020</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">49,872</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">8,620</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Percentage approved pursuant to pre-approval exception<B><SUP>5</SUP></B></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>1</SUP></FONT>
 &ldquo;Audit Fees&rdquo; are the aggregate fees billed for professional services for the audit of the Fund&rsquo;s annual financial statements
and services provided in connection with statutory and regulatory filings or engagements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>2</SUP></FONT>
 &ldquo;Audit Related Fees&rdquo; are the aggregate fees billed for assurance and related services reasonably related to the performance
of the audit or review of financial statements that are not reported under &ldquo;Audit Fees&rdquo;. These fees include offerings related
to the Fund&rsquo;s common shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>3</SUP></FONT>
 &ldquo;Tax Fees&rdquo; are the aggregate fees billed for professional services for tax advice, tax compliance, and tax planning. These
fees include: federal and state income tax returns, review of excise tax distribution calculations and federal excise tax return.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>4</SUP></FONT>
 &ldquo;All Other Fees&rdquo; are the aggregate fees billed for products and services other than &ldquo;Audit Fees&rdquo;, &ldquo;Audit-Related
Fees&rdquo; and &ldquo;Tax Fees&rdquo;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><SUP>5</SUP></B></FONT>
Pre-approval exception under Rule&nbsp;2-01 of Regulation S-X. The pre-approval exception for services provided directly to the Fund waives
the pre-approval requirement for services other than audit, review or attest services if: (A)&nbsp;the aggregate amount of all such services
provided constitutes no more than 5% of the total amount of revenues paid by the Fund to its accountant during the fiscal year in which
the services are provided; (B)&nbsp;the Fund did not recognize the services as non-audit services at the time of the engagement; and (C)&nbsp;the
services are promptly brought to the Audit Committee&rsquo;s attention, and the Committee (or its delegate) approves the services before
the audit is completed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 6%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)(1)</FONT></TD>
    <TD STYLE="width: 94%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Registrant&rsquo;s Audit and Valuation Committee (the &ldquo;Committee&rdquo;) has adopted a Charter that provides that the Committee shall annually select, retain or terminate, and recommend to the Independent Directors for their ratification, the selection, retention or termination, the Registrant&rsquo;s independent auditor and, in connection therewith, to evaluate the terms of the engagement (including compensation of the independent auditor) and the qualifications and independence of the independent auditor, including whether the independent auditor provides any consulting, auditing or tax services to the Registrant&rsquo;s investment adviser (the &ldquo;Adviser&rdquo;) or any sub-adviser, and to receive the independent auditor&rsquo;s specific representations as to their independence, delineating all relationships between the independent auditor and the Registrant, consistent with the PCAOB Rule&nbsp;3526 or any other applicable auditing standard. PCAOB Rule&nbsp;3526 requires that, at least annually, the auditor: (1)&nbsp;disclose to the Committee in writing all relationships between the auditor and its related entities and the Registrant and its related entities that in the auditor&rsquo;s professional judgment may reasonably be thought to bear on independence; (2)&nbsp;confirm in the letter that, in its professional judgment, it is independent of the Registrant within the meaning of the Securities Acts administered by the SEC; and (3)&nbsp;discuss the auditor&rsquo;s independence with the audit committee. The Committee is responsible for actively engaging in a dialogue with the independent auditor with respect to any disclosed relationships or services that may impact the objectivity and independence of the independent auditor and for taking, or recommending that the full Board take, appropriate action to oversee the independence of the independent auditor. The Committee Charter also provides that the Committee shall review in advance, and consider approval of, any and all proposals by Management or the Adviser that the Registrant, the Adviser or their affiliated persons, employ the independent auditor to render &ldquo;permissible non-audit services&rdquo; to the Registrant and to consider whether such services are consistent with the independent auditor&rsquo;s independence. The Committee may delegate to one or more of its members (&ldquo;Delegates&rdquo;) authority to pre-approve permissible non-audit services to be provided to the Registrant. Any pre-approval determination of a Delegate shall be presented to the full Committee at its next meeting. The Committee shall communicate any pre-approval made by it or a Delegate to the Adviser, who will ensure that the appropriate disclosure is made in the Registrant&rsquo;s periodic reports required by Section&nbsp;30 of the Investment Company Act of 1940, as amended, and other documents as required under the federal securities laws.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 6%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)(2)</FONT></TD>
    <TD STYLE="width: 94%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">None of the services described in each of paragraphs (b)&nbsp;through (d)&nbsp;of this Item involved a waiver of the pre-approval requirement by the Audit Committee pursuant to Rule&nbsp;2-01 (c)(7)(i)(C)&nbsp;of Regulation S-X.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</FONT></TD>
    <TD STYLE="width: 95%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not applicable.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)</FONT></TD>
    <TD STYLE="width: 95%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-Audit Fees</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The following table shows the amount of fees that KPMG LLP
billed during the Fund&rsquo;s last two fiscal years for non-audit services to the Registrant, and to the Adviser, and any entity controlling,
controlled by or under common control with the Adviser that provides ongoing services to the Fund (&ldquo;Affiliated Fund Service Provider&rdquo;):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Fiscal Year
    Ended</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total&nbsp;Non-Audit&nbsp;Fees<BR>
    Billed to Fund</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total&nbsp;Non-Audit&nbsp;Fees</B></FONT><FONT STYLE="font-size: 10pt"><BR>
    <B>billed to Adviser and</B><BR>
    <B>Affiliated&nbsp;Fund&nbsp;Service</B><BR>
    <B>Providers&nbsp;(engagements<BR>
    related directly to the<BR>
    operations and&nbsp;financial</B><BR>
    <B>reporting of the Fund) </B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total&nbsp;Non-Audit&nbsp;Fees</B></FONT><FONT STYLE="font-size: 10pt"><BR>
    <B>billed to Adviser and<BR>
    Affiliated&nbsp;Fund&nbsp;Service<BR>
    Providers (all other<BR>
    engagements)</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; width: 37%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December&nbsp;31, 2021</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right; width: 12%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,880</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right; width: 14%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">0</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right; width: 15%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">164,315</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right; width: 10%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">174,321</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December&nbsp;31, 2020</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,620</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">0</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">165,441</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">172,935</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&ldquo;Non-Audit Fees billed to Fund&rdquo; for both fiscal years represent
 &ldquo;Tax Fees&rdquo; and &ldquo;All Other Fees&rdquo; billed to Fund in their respective amounts from the previous table.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)</FONT></TD>
    <TD STYLE="width: 95%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not applicable.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 5%; text-align: left">(i)</TD><TD STYLE="text-align: justify; width: 95%">Not applicable.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 5%; text-align: left">(j)</TD><TD STYLE="text-align: justify; width: 95%">Not applicable.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 5. Audit Committee of Listed Registrants.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Registrant has a separately-designated standing Audit and Valuation Committee established in accordance with Section&nbsp;3(a)(58)(A)&nbsp;of the Exchange Act (15 U.S.C. 78c(a)(58)(A)).</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As of the fiscal year ended December&nbsp;31,
2021, the Audit Committee members were:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Nisha Kumar</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Nancy Yao Maasbach</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Jeswald Salacuse</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Luis F. Rubio</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not applicable.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 6. Schedule of Investments.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(a)&nbsp;Included as part of the Report to Shareholders
filed under Item 1 of this Form&nbsp;N-CSR.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(b)&nbsp;Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 7. Disclosure of Proxy Voting Policies and Procedures for Closed-End
Management Investment Companies.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Registrant's Proxy Voting Policy
and Procedures, the Registrant has delegated responsibility for its proxy voting to its Adviser, provided that the Registrant's Board
of Directors has the opportunity to periodically review the Adviser's proxy voting policies and material amendments thereto.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The proxy voting policies of the Registrant are
included herewith as Exhibit&nbsp;(d)&nbsp;and policies of the Adviser are included as Exhibit&nbsp;(e).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 8. Portfolio Managers of Closed-End Management Investment Companies.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">(a)(1)&nbsp;PORTFOLIO MANAGER BIOGRAPHIES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Fund is managed by abrdn&rsquo;s Asian Equities team. The Asian
Equities team works in a collaborative fashion; all team members have both portfolio management and research responsibilities. The team
is responsible for the day-to-day management of the Fund. As of the date of filing this report, the following individuals have primary
responsibility for the day-to-day management of the Fund&rsquo;s portfolio:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 21%; border: black 1pt solid; padding: 2pt 2pt 6pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Individual&nbsp;&amp; Position</U></FONT></TD>
    <TD STYLE="width: 79%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 2pt 2pt 6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Past Business Experience</U></FONT>&nbsp;&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 2pt 2pt 6pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Hugh Young</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chairman, abrdn Asia</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 2pt 2pt 6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hugh Young is the Chairman for abrdn&rsquo;s business in Asia.&nbsp;&nbsp;He was previously the Head of Asia Pacific for abrdn. Previously, he served as Head of Asia Pacific, a main board director and Head of Investments for Aberdeen Asset Management (before its merger with Standard Life plc in 2017). He joined the company in 1985 to manage Asian equities from London, having started his investment career in 1980. He founded Singapore-based abrdn Asia in 1992 as the regional headquarters. He is a director of a number of group subsidiary companies and group-managed investment trusts and funds. He graduated with a BA (Hons) in Politics from Exeter University.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 2pt 2pt 6pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Adrian Lim</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Investment Director</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 2pt 2pt 6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adrian Lim is an Investment Director on the Asian Equities team. He originally joined abrdn in 2001 as a Manager on the Private Equity team, on the acquisition of Murray Johnstone, but transferred to his current post soon afterwards. Previously, he worked for Arthur Andersen as an Associate Director advising clients on mergers&nbsp;&amp; acquisitions in the region. He graduated with a BAcc from Nanyang Technological University, Singapore and is a CFA&reg; charterholder. </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 2pt 2pt 6pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Kristy Fong</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Senior Investment Director</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 2pt 2pt 6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Currently a Senior Investment Director on the Asian Equities team. Kristy joined abrdn in 2004 from UOB KayHian Pte Ltd where she was an analyst.&nbsp;&nbsp;She graduated with a BA (Hons) in Accountancy from Nanyang Technological University, Singapore and is a CFA</FONT>&reg; charterholder.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 2pt 2pt 6pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Flavia Cheong</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Head of Equities &ndash; Asia Pacific</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 2pt 2pt 6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Flavia Cheong is the Head of Equities - Asia Pacific on the Asian Equities team, where, as well as sharing responsibility for company research, she oversees regional portfolio construction. Before joining abrdn in 1996, she was an economist with the Investment Company of the People&rsquo;s Republic of China, and earlier with the Development Bank of Singapore.&nbsp;&nbsp;She graduated with a BA in Economics and an MA (Hons) in Economics from the University of Auckland. She is a CFA</FONT>&reg; charterholder. </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 2pt 2pt 6pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">James Thom</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Senior Investment Director</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 2pt 2pt 6pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Currently a Senior Investment Director on the Asian Equities team. He joined abrdn in 2010 from Actis, an Emerging Markets Private Equity firm.&nbsp;&nbsp;He graduated with an MBA from INSEAD, an MA from Johns Hopkins University and a BSc from University College London.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(a)(2)&nbsp;OTHER ACCOUNTS
MANAGED BY PORTFOLIO MANAGERS.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following chart summarizes information regarding
other accounts for which each portfolio manager has day-to-day management responsibilities. Accounts are grouped into the following three
categories: (1)&nbsp;registered investment companies; (2)&nbsp;other pooled investment vehicles; and (3)&nbsp;other accounts. To the extent
that any of these accounts pay advisory fees that are based on account performance (&ldquo;performance-based fees&rdquo;), information
on those accounts is provided separately. The figures in the chart below for the category of &ldquo;registered investment companies&rdquo;
do not include the Fund. The &ldquo;Other Accounts Managed&rdquo; represents the accounts managed by the teams of which the portfolio
manager is a member. The information in the table below is as of December&nbsp;31, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Name of<BR> Portfolio Manager</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Type&nbsp;of&nbsp;Accounts</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Other Accounts<BR>
 Managed</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Total Assets ($M)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Number of<BR> Accounts<BR> Managed&nbsp;for<BR> Which<BR> Advisory<BR> Fee is Based<BR> on<BR> Performance</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Total&nbsp;Assets&nbsp;for<BR> Which<BR> Advisory&nbsp;Fee&nbsp;is<BR> Based&nbsp; on<BR> Performance ($M)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 12%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hugh Young<SUP>1</SUP></FONT></TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 26%; font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Registered Investment Companies</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">5</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">662.68</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Pooled Investment Vehicles</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">49</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">13,178.51</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other Accounts</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">37</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">11,227.95</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">8</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">3,097.27</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adrian Lim<SUP>1</SUP></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Registered Investment Companies</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">5</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">662.68</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Pooled Investment Vehicles</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">49</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">13,178.51</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other Accounts</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">37</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">11,227.95</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">8</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">3,097.27</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kristy Fong<SUP>1</SUP></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Registered Investment Companies</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">5</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">662.68</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Pooled Investment Vehicles</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">49</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">13,178.51</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other Accounts</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">37</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">11,227.95</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">8</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">3,097.27</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Flavia Cheong<SUP>1</SUP></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Registered Investment Companies</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">5</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">662.68</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Pooled Investment Vehicles</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">49</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">13,178.51</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other Accounts</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">37</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">11,227.95</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">8</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">3,097.27</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">James Thom<SUP>1</SUP></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Registered Investment Companies</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">5</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">662.68</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Pooled Investment Vehicles</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">49</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">13,178.51</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Other Accounts</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">37</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">11,227.95</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">8</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">3,097.27</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><SUP>1</SUP>Includes accounts managed by the Asian Equities Team, of
which the portfolio manager is a member.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">POTENTIAL CONFLICTS OF INTEREST</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Adviser and its affiliates (collectively referred
to herein as &ldquo;abrdn&rdquo;) serve as investment advisers for multiple clients, including the Registrant and other investment companies
registered under the 1940 Act and private funds (such clients are also referred to below as &ldquo;accounts&rdquo;). The portfolio managers&rsquo;
management of &ldquo;other accounts&rdquo; may give rise to potential conflicts of interest in connection with their management of the
Registrant&rsquo;s investments, on the one hand, and the investments of the other accounts, on the other. The other accounts may have
the same investment objective as the Registrant. Therefore, a potential conflict of interest may arise as a result of the identical investment
objectives, whereby the portfolio manager could favor one account over another. However, the Adviser believes that these risks are mitigated
by the fact that: (i)&nbsp;accounts with like investment strategies managed by a particular portfolio manager are generally managed in
a similar fashion, subject to exceptions to account for particular investment restrictions or policies applicable only to certain accounts,
differences in cash flows and account sizes, and similar factors; and (ii)&nbsp;portfolio manager personal trading is monitored to avoid
potential conflicts. In addition, the Adviser has adopted trade allocation procedures that require equitable allocation of trade orders
for a particular security among participating accounts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In some cases, another account managed by the
same portfolio manager may compensate Aberdeen based on the performance-based fees with qualified clients. The existence of such a performance-based
fee may create additional conflicts of interest for the portfolio manager in the allocation of management time, resources and investment
opportunities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Another potential conflict could include instances
in which securities considered as investments for the Registrant also may be appropriate for other investment accounts managed by the
Adviser or its affiliates. Whenever decisions are made to buy or sell securities for the Registrant and one or more of the other accounts
simultaneously, the Adviser may aggregate the purchases and sales of the securities and will allocate the securities transactions in a
manner that it believes to be equitable under the circumstances. As a result of the allocations, there may be instances where the Registrant
will not participate in a transaction that is allocated among other accounts. While these aggregation and allocation policies could have
a detrimental effect on the price or amount of the securities available to the Registrant from time to time, it is the opinion of the
Adviser that the benefits from the policies outweigh any disadvantage that may arise from exposure to simultaneous transactions. The Registrant
has adopted policies that are designed to eliminate or minimize conflicts of interest, although there is no guarantee that procedures
adopted under such policies will detect each and every situation in which a conflict arises.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #212529">With respect to non-discretionary
model delivery accounts, abrdn will deliver model changes subsequent to commencing trading on behalf of discretionary accounts. Model
changes are typically delivered on a security by security basis. The timing of such delivery is determined by abrdn and will depend on
the anticipated market impact of trading. Market impact includes, but is not limited to, factors such as liquidity and price impact. When
minimal market impact is anticipated, abrdn typically delivers security level model changes after such time when approximately two-thirds
of the full discretionary order has been executed. Although abrdn anticipates delivering model changes of such securities after approximately
two-thirds of the discretionary order has been executed, abrdn may deliver model changes prior to or substantially after two-thirds have
been executed depending on prevailing market conditions and trader discretion. With respect to securities for which abrdn anticipates
a more significant market impact, abrdn intends to withhold model deliver changes until such time when the entire discretionary order
has been fully executed. Anticipated market impact on any given security is determined at the sole discretion of abrdn based on prior
market experience and current market conditions. Actual market impact may vary significantly from anticipated market impact. Notwithstanding
the aforementioned, abrdn may provide order instructions simultaneously or prior to completion of trading for other accounts if the trade
represents a relatively small proportion of the average daily trading volume of the particular security or other instrument.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #212529">abrdn does not trade for non-discretionary
model delivery clients. Because model changes may be delivered to non-discretionary model clients prior to the completion of abrdn&rsquo;s
discretionary account trading, abrdn may compete against these clients in the market when attempting to execute its orders for its discretionary
accounts. As a result, discretionary clients may experience negative price and liquidity impact due to multiple market participants attempting
to trade in a similar direction on the same security.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Timing delays or other operational factors associated
with the implementation of trades may result in non-discretionary and model delivery clients receiving materially different prices relative
to other client accounts. This may create performance dispersions within accounts with the same or similar investment mandate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">(a)(3)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #212529"><U>DESCRIPTION OF COMPENSATION STRUCTURE</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">abrdn&rsquo;s remuneration policies are designed
to support its business strategy as a leading international asset manager.&nbsp; The objective is to attract, retain and reward talented
individuals for the delivery of sustained, superior returns for abrdn&rsquo;s clients and shareholders.&nbsp; abrdn operates in a highly
competitive international employment market, and aims to maintain its strong track record of success in developing and retaining talent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">abrdn&rsquo;s policy is to recognize corporate
and individual achievements each year through an appropriate annual bonus scheme. The bonus is a single, fully discretionary variable
pay award. The aggregate value of awards in any year is dependent on the group&rsquo;s overall performance and profitability.&nbsp; Consideration
is also given to the levels of bonuses paid in the market.&nbsp; Individual awards, which are payable to all members of staff, are determined
by a rigorous assessment of achievement against defined objectives.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The variable pay award is composed of a mixture
of cash and a deferred award, the portion of which varies based on the size of the award.&nbsp; Deferred awards are by default abrdn plc
shares, with an option to put up to 50% of the deferred award into funds managed by abrdn. Overall compensation packages are designed
to be competitive relative to the investment management industry.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Base Salary</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">abrdn&rsquo;s policy is to pay a fair salary commensurate
with the individual&rsquo;s role, responsibilities and experience, and having regard to the market rates being offered for similar roles
in the asset management sector and other comparable companies. Any increase is generally to reflect inflation and is applied in a manner
consistent with other abrdn employees; any other increases must be justified by reference to promotion or changes in responsibilities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Annual Bonus</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Remuneration Committee determines the key performance
indicators that will be applied in considering the overall size of the bonus pool.&nbsp; In line with practices amongst other asset management
companies, individual bonuses are not subject to an absolute cap.&nbsp; However, the aggregate size of the bonus pool is dependent on
the group&rsquo;s overall performance and profitability.&nbsp; Consideration is also given to the levels of bonuses paid in the market.&nbsp;
Individual awards are determined by a rigorous assessment of achievement against defined objectives, and are reviewed and approved by
the Remuneration Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">abrdn has a deferral policy which is intended to
assist in the retention of talent and to create additional alignment of executives&rsquo; interests with abrdn&rsquo;s sustained performance
and, in respect of the deferral into funds managed by abrdn, to align the interest of portfolio managers with our clients.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Staff performance is reviewed formally at least
once a year. The review process evaluates the various aspects that the individual has contributed to abrdn, and specifically, in the case
of portfolio managers, to the relevant investment team. Discretionary bonuses are based on client service, asset growth and the performance
of the respective portfolio manager. Overall participation in team meetings, generation of original research ideas and contribution to
presenting the team externally are also evaluated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In the calculation of a portfolio management team&rsquo;s
bonus, abrdn takes into consideration investment matters (which include the performance of funds, adherence to the company investment
process, and quality of company meetings) as well as more subjective issues such as team participation and effectiveness at client presentations
through key performance indicator scorecards.&nbsp; To the extent performance is factored in, such performance is not judged against any
specific benchmark and is evaluated over the period of a year - January&nbsp;to December. The pre- or after-tax performance of an individual
account is not considered in the determination of a portfolio manager&rsquo;s discretionary bonus; rather the review process evaluates
the overall performance of the team for all of the accounts the team manages.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Portfolio manager performance on investment matters
is judged over all of the accounts the portfolio manager contributes to and is documented in the appraisal process.&nbsp; A combination
of the team&rsquo;s and individual&rsquo;s performance is considered and evaluated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Although performance is not a substantial portion
of a portfolio manager&rsquo;s compensation, abrdn also recognizes that fund performance can often be driven by factors outside one&rsquo;s
control, such as (irrational) markets, and as such pays attention to the effort by portfolio managers to ensure integrity of our core
process by sticking to disciplines and processes set, regardless of momentum and &lsquo;hot&rsquo; themes.&nbsp; Short-terming is thus
discouraged and trading-oriented managers will thus find it difficult to thrive in the abrdn environment.&nbsp; Additionally, if any of
the aforementioned undue risks were to be taken by a portfolio manager, such trend would be identified via abrdn&rsquo;s dynamic compliance
monitoring system.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In rendering investment management
services, the Adviser may use the resources of additional investment adviser subsidiaries of abrdn plc. These affiliates have entered
into a memorandum of understanding (&ldquo;MOU&rdquo;) pursuant to which investment professionals from each affiliate may render portfolio
management, research or trading services to abrdn clients. Each investment professional who renders portfolio management, research or
trading services under a MOU or personnel sharing arrangement (&ldquo;Participating Affiliate&rdquo;) must comply with the provisions
of the Advisers Act, the 1940 Act, the Securities Act of 1933, the Exchange Act, and the Employee Retirement Income Security Act of 1974,
and the laws of states or countries in which the Adviser does business or has clients. No remuneration is paid by the Fund with respect
to the MOU/personnel sharing arrangements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">(a)(4)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 94%; border-collapse: collapse; margin-left: 0.5in">
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Dollar Range of Equity Securities in the <BR>
Registrant Beneficially Owned by the Portfolio<BR>
Manager as of December&nbsp;31, 2021</B></FONT></TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; width: 74%; padding-bottom: 1pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hugh Young</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 3%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 23%; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$10,001-$50,000</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; padding-bottom: 1pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adrian Lim</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">None</FONT></TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-bottom: 1pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kristy Fong</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">None</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; padding-bottom: 1pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Flavia Cheong</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">None</FONT></TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-bottom: 1pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">James Thom</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">None</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">(b)&nbsp; Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 9. Purchases of Equity Securities by Closed-End Management
Investment Company and Affiliated Purchasers.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">No such purchases were made by or on behalf of the Registrant during
the period covered by the report.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 10. Submission of Matters to a Vote of Security Holders.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">During the period ended December&nbsp;31, 2021, there were no material
changes to the procedures by which shareholders may recommend nominees to the Registrant&rsquo;s Board of Directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 11. Controls and Procedures.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Registrant&rsquo;s principal executive and principal financial officers, or persons performing similar functions, have concluded that the Registrant&rsquo;s disclosure controls and procedures (as defined in Rule&nbsp;30a-3(c)&nbsp;under the Investment Company Act of 1940 (the &ldquo;Act&rdquo;) (17 CFR 270.30a-3(c)) are effective, as of a date within 90 days of the filing date of the report that includes the disclosure required by this paragraph, based on the evaluation of these controls and procedures required by Rule&nbsp;30a-3(b)&nbsp;under the Act (17 CFR 270.30a3(b)) and Rule&nbsp;13a-15(b)&nbsp;or 15d-15(b)&nbsp;under the Securities Exchange Act of 1934, as amended (17 CFR 240.13a-15(b)&nbsp;or 240.15d15(b)).</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There were no changes in the Registrant&rsquo;s internal control over financial reporting (as defined in Rule&nbsp;30a-3(d)&nbsp;under the Act (17 CFR 270.30a-3(d))) that occurred during the second fiscal quarter of the period covered by this report that has materially affected, or is reasonably likely to materially affect, the Registrant&rsquo;s internal control over financial reporting.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 12. Disclosure of Securities Lending Activities for Closed-End
Management Investment Companies</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 13. Exhibits.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 7%"><A HREF="tm221498d3_ex99-codeeth.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)(1)</FONT></A></TD>
    <TD STYLE="width: 93%"><A HREF="tm221498d3_ex99-codeeth.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Code of Ethics of the Registrant for the period covered by this report as required pursuant to Item 2 of this Form&nbsp;N-CSR.</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="tm221498d3_ex99-cert.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)(2)</FONT></A></TD>
    <TD><A HREF="tm221498d3_ex99-cert.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The certifications of the registrant as required by Rule&nbsp;30a-2(a)&nbsp;under the Act are exhibits to this Form&nbsp;N-CSR.</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)(3)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any written solicitation to purchase securities under Rule&nbsp;23c-1 under the 1940 Act (17 CFR 270.23c-1) sent or given during the period covered by the report by or on behalf of the registrant to 10 or more persons. Not applicable.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)(4)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Change in Registrant&rsquo;s independent public
    accountant. Not applicable.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="tm221498d3_ex99-906cert.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></A></TD>
    <TD><A HREF="tm221498d3_ex99-906cert.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The certifications of the registrant as required by Rule&nbsp;30a-2(b)&nbsp;under the Act are exhibits to this Form&nbsp;N-CSR.</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A copy of the Registrant&rsquo;s notices to stockholders, which accompanied distributions paid, pursuant to the Registrant&rsquo;s Managed Distribution Policy since the Registrant&rsquo;s last filed N-CSR, are filed herewith as Exhibits <A HREF="tm221498d3_ex99-13c1.htm">(c)(1)</A>, <A HREF="tm221498d3_ex99-13c2.htm">(c)(2)</A>, <A HREF="tm221498d3_ex99-13c3.htm">(c)(3)</A>, <A HREF="tm221498d3_ex99-13c4.htm">(c)(4)</A>&nbsp;and <A HREF="tm221498d3_ex99-13c5.htm">(c)(5)</A>&nbsp;as required by the terms of the Registrant&rsquo;s SEC exemptive order.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="tm221498d3_ex99-13d.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></A></TD>
    <TD><A HREF="tm221498d3_ex99-13d.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Proxy Voting Policy of Registrant</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="tm221498d3_ex99-13e.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</FONT></A></TD>
    <TD><A HREF="tm221498d3_ex99-13e.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Proxy Voting Policies and Procedures of Adviser.</FONT></A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><U>SIGNATURES</U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
Exchange Act of 1934 and the Investment Company Act of 1940, the Registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The India Fund,&nbsp;Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="font-size: 10pt; border-bottom: black 1pt solid; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Christian Pittard</I></FONT></TD>
    <TD STYLE="font-size: 10pt; width: 50%">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christian Pittard,</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal Executive Officer of</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The India Fund,&nbsp;Inc.</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:&nbsp;March&nbsp;10, 2022</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
Exchange Act of 1934 and the Investment Company Act of 1940, this report has been signed below by the following persons on behalf of the
Registrant and in the capacities and on the dates indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="font-size: 10pt; width: 45%; border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Christian Pittard</I></FONT></TD>
    <TD STYLE="font-size: 10pt; width: 50%">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christian Pittard,</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal Executive Officer of</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The India Fund,&nbsp;Inc.</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:&nbsp;March&nbsp;10, 2022</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="font-size: 10pt; width: 45%; border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Andrea Melia</I></FONT></TD>
    <TD STYLE="font-size: 10pt; width: 50%">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Andrea Melia,</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal Financial Officer of</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The India Fund,&nbsp;Inc.</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:&nbsp;March&nbsp;10, 2022</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
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<TYPE>EX-99.CODE ETH
<SEQUENCE>2
<FILENAME>tm221498d3_ex99-codeeth.htm
<DESCRIPTION>EXHIBIT 99.CODE ETH
<TEXT>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit&nbsp;99.CODEETH</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CODE OF ETHICS (SOX)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Principal Executive Officer/President and Principal
Financial Officer/Treasurer)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; font-size: 10pt"><B>I.</B></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><B>Purpose of the Code/Covered Officers</B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to Section&nbsp;406
of the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission (&ldquo;SEC&rdquo;) has adopted rules&nbsp;requiring annual
disclosure of an investment company&rsquo;s code of ethics applicable to its principal executive, principal financial and principal accounting
officers. The Funds have adopted this Code of Ethics (the &ldquo;Code&rdquo;) pursuant to these rules. The Code applies to the series
(each a &ldquo;Fund&rdquo;). The Code specifically applies to each Fund&rsquo;s President/Principal Executive Officer and Treasurer/Principal
Financial Officer (&ldquo;Covered Officers&rdquo;) for the purpose of promoting:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">honest and ethical conduct, including the ethical handling of actual or apparent conflicts of interest between personal and professional relationships;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">full, fair, accurate, timely and understandable disclosure in reports and documents that are filed with, or submits to, the SEC and in other public communications made by the Funds;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">compliance with applicable laws, rules&nbsp;and regulations;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">an environment that encourages disclosure of ethical and compliance related concerns;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">the prompt internal reporting of violations of the Code to an appropriate person or persons identified in the Code without fear of reprisal; and</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">accountability for adherence to the Code.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Covered Officers are integral
to the Funds&rsquo; goal of creating a culture of high ethical standards and commitment to compliance. In their roles, the Covered Officers
will refrain from engaging in any activity that may compromise their professional ethics or otherwise prejudice their ability to carry
out their duties to the Funds.&rsquo; They will act in good faith, with due care, competence and diligence, without misrepresenting material
facts or allowing their independent judgment to be subordinated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; font-size: 10pt"><B>II.</B></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><B>Actual and Apparent Conflicts of Interest</B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Overview:</B>&nbsp;A &ldquo;conflict
of interest&rdquo; occurs when a Covered Officer&rsquo;s private interest interferes with the interests of, or service to, the Funds.
For example, a conflict of interest would arise if a Covered Officer, or a member of his or her family, receives improper benefits as
a result of his or her position with the Funds.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Certain conflicts of interest
arise out of the relationship between Covered Officers and each Fund and already are subject to conflict of interest provisions in the
Investment Company Act of 1940 (the &ldquo;1940 Act&rdquo;) and the Investment Advisers Act of 1940 (the &ldquo;Advisers Act&rdquo;).
For example, Covered Officers may not individually engage in certain transactions (such as the purchase or sale of securities or other
property) with the Funds because of their status as &ldquo;affiliated persons&rdquo; of the Funds. Each Fund&rsquo;s Adviser and Sub-adviser
(the &ldquo;adviser(s)&rdquo;) have adopted and implemented respective compliance programs and procedures that are designed to prevent,
or identify and correct, violations of these provisions. This Code does not, and is not intended to repeat or replace these programs and
procedures, and such conflicts fall outside of the parameters of this Code. Each Covered Officer should be sensitive to situations that
may give rise to actual as well as apparent conflicts of interest and should encourage his or her colleagues who provide service to the
Funds, whether directly or indirectly, to do the same.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Although typically not presenting
an opportunity for improper personal benefit, conflicts arise from, or as a result of, the contractual relationship between each Fund
and the investment adviser (and distributor to the Aberdeen open-end funds) of which the Covered Officers are also officers or employees.
As a result, this Code recognizes that the Covered Officers will, in the normal course of their duties (whether formally for the Fund
or the investment adviser or for both), be involved in establishing policies and implementing decisions that will have different effects
on the investment adviser, distributor and the Funds. The participation of the Covered Officers in such activities is inherent in the
contractual relationship between the Funds and the Adviser and is consistent with the performance by the Covered Officers of their duties
as officers of each Fund. Thus, if performed in conformity with the provisions of the 1940 Act and the Advisers Act, such activities will
be deemed to have been handled ethically. In addition, it is recognized by the Funds&rsquo; Board that the Covered Officers may also be
officers or employees of the Funds.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Other conflicts of interest
are covered by this Code, even if such conflicts of interest are not subject to provisions in the 1940 Act and the Advisers Act. The overarching
principle is that the personal interest of a Covered Officer should not be placed improperly before the interest of the Funds. A defining
question is, &ldquo;What is the long term interest of current shareholders?&rdquo; The following list provides examples of conflicts of
interest under this Code, but Covered Officers should keep in mind that these examples are not exhaustive.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Each Covered Officer must:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">not use his or her personal influence or personal relationships improperly to influence investment decisions or financial reporting by the Funds whereby the Covered Officer would directly or indirectly benefit personally to the detriment of the Funds;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">not cause the Funds to take action, or fail to take action, for the individual personal benefit of the Covered Officer rather than the benefit of the Funds;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">not use material non-public knowledge of Fund transactions made or contemplated for the Funds to trade personally or cause others to trade personally in contemplation of the market effect of such transactions;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">report at least annually affiliations or other relationships related to conflicts of interest covered by the Funds&rsquo; Directors and Officers Questionnaire.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Any activity or relationship
that would present a conflict for a Covered Officer would likely also present a conflict for the Covered Officer if a member of the Covered
Officer&rsquo;s family engages in such activity or has such a relationship. There are some conflict of interest situations that should
always be discussed with the Compliance Officer prior to their occurrence, or if foreseen, as soon as reasonably possible after discovery.
Examples of these include:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">service on the board of any public company;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">any outside business activity that detracts from the ability of a Covered Officer to devote appropriate time and attention to his or her responsibilities as a Covered Officer of the Funds;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">the receipt of any non-nominal gifts in excess of $100.00;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">the receipt of any entertainment from any company with which the Funds has current or prospective business dealings unless such entertainment is business-related, reasonable in cost, appropriate as to time and place, and not so frequent as to raise any question of impropriety;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">any ownership interest in, or any consulting or employment relationship with any of the Funds&rsquo; service providers, other than its investment adviser, investment sub-adviser, principal underwriter, administrator or any affiliated person thereof;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">a direct or indirect financial interest in commissions, transaction charges or spreads paid by the Funds for effecting Fund transactions or for selling or redeeming shares other than an interest arising from the Covered Officer&rsquo;s employment, such as compensation or equity ownership.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; font-size: 10pt"><B>III.</B></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><B>Definitions</B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(A)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&ldquo;<I>Covered
Officer</I>&rdquo; with respect to a Fund means the principal executive officer of the Fund and senior financial officers of the Fund,
including the principal financial officer, controller or principal accounting officer, or persons performing similar functions, regardless
of whether these persons are employed by the Fund or a third party.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(B)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&ldquo;<I>Executive
Officer</I>&rdquo; of a Fund has the same meaning as set forth in Rule&nbsp;3b-7 under the Securities Exchange Act of 1934, as amended.
Subject to any changes in that rule, the term &ldquo;executive officer,&rdquo; when used in the Code, means the president, any vice president,
any officer who performs a policy making function, or any other person who performs similar policy making functions for a Fund.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(C)&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&ldquo;<I>Waiver</I>&rdquo;
means the approval by a Fund&rsquo;s CCO of a material departure from a provision of the Code. &ldquo;<I>Waiver&rdquo;&nbsp;</I>includes
an &ldquo;<I>Implicit Waiver,&rdquo;&nbsp;</I>which is a Fund&rsquo;s failure to take action within a reasonable period of time regarding
a material departure from a provision of this Code that has been made known to an Executive Officer of the Fund.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; font-size: 10pt"><B>IV.</B></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><B>Disclosure and Compliance</B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Each Covered Officer:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">should familiarize himself with the disclosure requirements generally applicable to the Funds;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">should not knowingly misrepresent, or cause others to misrepresent, facts about the Funds to others, whether within or outside the Funds, including the Funds&rsquo; Board and auditors, and to governmental regulators and self-regulatory organizations;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">should, to the extent appropriate within his or her area of responsibility, consult with other officers and employees of the Funds and the Advisers with the goal of promoting comprehensive, fair, accurate, timely and understandable disclosure in reports and documents the Funds file with, or submit to, the SEC and in other public communications made by the Funds;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">should cooperate with the each Fund&rsquo;s independent accountants, regulatory agencies, and internal auditors in their review of the Funds and its operations;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">should ensure the establishment of appropriate policies and procedures for the protection and retention of accounting records and information as required by applicable law, regulation, or regulatory guidelines and establish and administer financial controls that are appropriate to ensure the integrity of the financial reporting process and the availability of timely, relevant information for the Funds&rsquo; safe and sound operation; and</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">has the responsibility to promote compliance with the standards and restrictions imposed by applicable laws, rules&nbsp;and regulations.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; font-size: 10pt"><B>V.</B></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><B>Reporting and Accountability</B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Each Covered Officer must:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">upon adoption of this Code (or thereafter as applicable, upon becoming a Covered Officer), affirm in writing that he has received, read, and understands this Code;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">annually thereafter affirm that he has complied with the requirements of this Code;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">not retaliate against any other Covered Officer or any employee of the Adviser, or their affiliated persons, or any other employee of a private contractor that provides service to the Funds, for reports of potential violations that are made in good faith; and</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">notify the Funds&rsquo; CCO promptly if he or she knows or suspects that a violation of applicable laws, regulations, or of this Code has occurred, is occurring, or is about to occur. Failure to do so is itself a violation of this Code.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">See&nbsp;<B>Exhibit&nbsp;A</B>&nbsp;for
the form of PEO/PFO certification.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Funds&rsquo; CCO is responsible
for applying this Code to specific situations in which questions are presented under it and has the authority to interpret this Code in
any particular situation. However, any approvals or Waivers sought by the President will be considered by the Funds&rsquo; Audit Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Funds will follow these
procedures in investigating and enforcing this Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">The Funds&rsquo; Compliance Officer will take all appropriate action to investigate any potential violations reported to him/her.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">If, after such investigation, the Compliance Officer believes that no violation has occurred, he or she is not required to take any further action. The Compliance Officer is authorized to consult, as appropriate, with the chair of the Audit Committee and Counsel to the Independent Board, and is encouraged to do so after consultation with each Fund&rsquo;s President when, in the Compliance Officer&rsquo;s opinion such consultation will not increase the risk to shareholders.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">Any matter that the Compliance Officer believes is a violation will be reported to the Audit Committee (the &ldquo;Committee&rdquo;).</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">If the Committee concurs that a violation has occurred, it will inform and make a recommendation to the full Board, which will consider appropriate action, which may include review of and appropriate modifications to, applicable policies and procedures; notification to appropriate personnel of the Adviser or its Board; or a recommendation to dismiss the Covered Officer.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">Each Fund&rsquo;s Board will be responsible for granting Waivers, as appropriate.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify">Any changes to or Waivers of this Code will, to the extent required, be disclosed as provided by the SEC rules.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px"></TD>
    <TD STYLE="width: 48px; font-size: 10pt"><B>VI.</B></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><B>Sanctions</B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The matters covered in the
Code are of the utmost importance to the Funds and their stockholders and are essential to each Fund&rsquo;s ability to conduct its business
in accordance with its stated values. Each Covered Officer and each Executive Officer is expected to adhere to these rules&nbsp;(to the
extent applicable) in carrying out his or her duties for the Funds. The conduct of each Covered Officer and each Executive Officer can
reinforce an ethical atmosphere and positively influence the conduct of all officers, employees and agents of the Funds. A Fund will,
if appropriate, take action against any Covered Officer whose actions are found to violate the Code. Appropriate sanctions for violations
of the Code will depend on the materiality of the violation to the Fund.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Sanctions may include, among
other things, a requirement that the violator undergo training related to the violation, a letter or sanction or written censure by the
Board, the imposition of a monetary penalty, suspension of the violator as an officer of a Fund or termination of the employment of the
violator. If a Fund has suffered a loss because of violations of the Code, the Fund may pursue remedies against the individuals or entities
responsible.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px"></TD>
    <TD STYLE="width: 48px; font-size: 10pt"><B>VII.</B></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><B>Other Policies and Procedures</B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This Code shall be the sole
code of ethics adopted by the Funds for the purposes of Section&nbsp;406 of the Sarbanes-Oxley Act and the rules&nbsp;and forms applicable
to registered investment companies thereunder. Insofar as other policies or procedures of the Funds, the Adviser, principal underwriter,
or other service providers govern or purport to govern the behavior or activities if the Covered Officers who are subject to this Code,
they are superseded by this Code to the extent that they overlap or conflict with the provisions of this Code. The Funds&rsquo; and Adviser&rsquo;s
code of ethics under Rule&nbsp;17j-1 under the Investment Company Act of 1940 are not part of this Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px"></TD>
    <TD STYLE="width: 48px; font-size: 10pt"><B>VIII.</B></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><B>Amendments</B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Any amendments to this Code
must be approved or ratified by a majority vote of the each Fund&rsquo;s Board, including a majority of Independent Board members.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px"></TD>
    <TD STYLE="width: 48px; font-size: 10pt"><B>IX.</B></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><B>Confidentiality</B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All reports and records prepared
or maintained pursuant to this Code will be considered confidential and shall be maintained and protected accordingly. Except as otherwise
required by law or this Code, such matters shall not be disclosed to anyone other than the appropriate Board and its Counsel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0px"></TD>
    <TD STYLE="width: 48px; font-size: 10pt"><B>X.</B></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><B>Internal Use</B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This Code is intended solely
for internal use by the Funds and does not constitute an admission, by or on behalf of the Funds, as to any fact, circumstance, or legal
conclusion. This Code is a statement of certain fundamental principles, policies, and procedures that govern the Covered Officers in the
conduct of each Fund&rsquo;s business. It is not intended and does not create any rights in any employee, investor, supplier, creditor,
shareholder or any other person.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Exhibit&nbsp;A</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CODE OF ETHICS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PURSUANT TO THE SARBANES-OXLEY ACT OF 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Initial and Annual Certification of Compliance</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; font-size: 10pt"><FONT STYLE="font-size: 10pt">Name (please print)</FONT></TD>
    <TD STYLE="width: 50%; font-size: 10pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This is to certify that I have received a copy
of the Code of Ethics Pursuant to the Sarbanes-Oxley Act of 2002 (&ldquo;Code&rdquo;) for the following Funds:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">List of Funds</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">I have read and understand the Code. Moreover,&nbsp;I
agree to promptly report to the Chief Compliance Officer any violation or possible violation of this Code of which I become aware. I understand
that violation of the Code will be grounds for disciplinary action or dismissal.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Check one:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Initial</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings">&#168;</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;I
further certify that I am subject to the Code and will comply with each of the Code&rsquo;s provisions to which I am subject.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Annual</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Wingdings">&#168;</FONT>&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;I
further certify that I have complied with and will continue to comply with each of the provisions of the Code to which I am subject.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; width: 49%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 49%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>Signature</TD>
    <TD>&nbsp;</TD>
    <TD>Date</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>Received by (name and title):</TD>
    <TD>&nbsp;</TD>
    <TD>Date</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-99.CERT
<SEQUENCE>3
<FILENAME>tm221498d3_ex99-cert.htm
<DESCRIPTION>EXHIBIT 99.CERT
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 99.CERT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><U>Certification
Pursuant to Rule&nbsp;30</U></B></FONT><B><U>a<FONT STYLE="text-transform: uppercase">-2(</FONT>a<FONT STYLE="text-transform: uppercase">)&nbsp;under
the 1940 Act and Section&nbsp;302 of the Sarbanes-Oxley Act</FONT></U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: right"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">I, Andrea Melia, certify that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">1.</TD><TD>I have reviewed this report on Form&nbsp;N-CSR of The India Fund,&nbsp;Inc. (the &ldquo;Registrant&rdquo;);</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">2.</TD><TD STYLE="text-align: justify">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to
state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">3.</TD><TD STYLE="text-align: justify">Based on my knowledge, the financial statements, and other financial information included in this report,
fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the
financial statements are required to include a statement of cash flows) of the Registrant as of, and for, the periods presented in this
report;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">4.</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s other certifying officer(s)&nbsp;and I are responsible for establishing and maintaining
disclosure controls and procedures (as defined in Rule&nbsp;30a-3(c)&nbsp;under the Investment Company Act of 1940) and internal control
over financial reporting (as defined in Rule&nbsp;30a-3(d)&nbsp;under the Investment Company Act of 1940) for the Registrant and have:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to
be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries,
is made known to us by others within those entities, particularly during the period in which this report is being prepared;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">Designed such internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, 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;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">Evaluated the effectiveness of the Registrant&rsquo;s disclosure controls and procedures and presented
in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior to
the filing date of this report based on such evaluation; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(d)</TD><TD STYLE="text-align: justify">Disclosed in this report any change in the Registrant&rsquo;s internal control over financial reporting
that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, the
Registrant&rsquo;s internal control over financial reporting; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">5.</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s other certifying officer(s)&nbsp;and I have disclosed to the Registrant&rsquo;s
auditors and the audit committee of the Registrant&rsquo;s board of trustees (or persons performing the equivalent functions):</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">All significant deficiencies and material weaknesses in the design or operation of internal control over
financial reporting which are reasonably likely to adversely affect the Registrant&rsquo;s ability to record, process, summarize, and
report financial information; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">Any fraud, whether or not material, that involves management or other employees who have a significant
role in the Registrant&rsquo;s internal control over financial reporting.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-weight: normal">Date:
    March&nbsp;10, 2022</FONT></TD>
    <TD STYLE="width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-weight: normal">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-weight: normal">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-weight: normal">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-weight: normal">/s/
    Andrea Melia</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-weight: normal">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-weight: normal">Andrea
    Melia</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-weight: normal">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-weight: normal">Principal
    Financial Officer</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-weight: normal">&nbsp;</FONT></TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><U>Certification
Pursuant to Rule&nbsp;30</U></B></FONT><B><U>a<FONT STYLE="text-transform: uppercase">-2(</FONT>a<FONT STYLE="text-transform: uppercase">)&nbsp;under
the 1940 Act and Section&nbsp;302 of the Sarbanes-Oxley Act</FONT></U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">I, Christian Pittard, certify that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">1.</TD><TD>I have reviewed this report on Form&nbsp;N-CSR of The India Fund,&nbsp;Inc. (the &ldquo;Registrant&rdquo;);</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">2.</TD><TD STYLE="text-align: justify">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to
state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">3.</TD><TD STYLE="text-align: justify">Based on my knowledge, the financial statements, and other financial information included in this report,
fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the
financial statements are required to include a statement of cash flows) of the Registrant as of, and for, the periods presented in this
report;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">4.</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s other certifying officer(s)&nbsp;and I are responsible for establishing and maintaining
disclosure controls and procedures (as defined in Rule&nbsp;30a-3(c)&nbsp;under the Investment Company Act of 1940) and internal control
over financial reporting (as defined in Rule&nbsp;30a-3(d)&nbsp;under the Investment Company Act of 1940) for the Registrant and have:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to
be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries,
is made known to us by others within those entities, particularly during the period in which this report is being prepared;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">Designed such internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, 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;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">Evaluated the effectiveness of the Registrant&rsquo;s disclosure controls and procedures and presented
in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior to
the filing date of this report based on such evaluation; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(d)</TD><TD STYLE="text-align: justify">Disclosed in this report any change in the Registrant&rsquo;s internal control over financial reporting
that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, the
Registrant&rsquo;s internal control over financial reporting; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">5.</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s other certifying officer(s)&nbsp;and I have disclosed to the Registrant&rsquo;s
auditors and the audit committee of the Registrant&rsquo;s board of trustees (or persons performing the equivalent functions):</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">All significant deficiencies and material weaknesses in the design or operation of internal control over
financial reporting which are reasonably likely to adversely affect the Registrant&rsquo;s ability to record, process, summarize, and
report financial information; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">Any fraud, whether or not material, that involves management or other employees who have a significant
role in the Registrant&rsquo;s internal control over financial reporting.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    March&nbsp;10, 2022</FONT></TD>
    <TD STYLE="width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Christian Pittard</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christian
    Pittard</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal
    Executive Officer</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.906 CERT
<SEQUENCE>4
<FILENAME>tm221498d3_ex99-906cert.htm
<DESCRIPTION>EXHIBIT 99.906 CERT
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 99.906CERT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><B>&nbsp;&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><B><U>Certification
Pursuant to Rule&nbsp;30</U></B></FONT><B><U>a<FONT STYLE="text-transform: uppercase">-2(</FONT>b<FONT STYLE="text-transform: uppercase">)&nbsp;under
the 1940 Act and Section&nbsp;906 of the Sarbanes-Oxley Act</FONT></U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Christian Pittard, Principal Executive Officer,
and Andrea Melia, Principal Financial Officer, of The India Fund,&nbsp;Inc., a Maryland corporation (the &ldquo;Registrant&rdquo;), each
certify that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">1.</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s periodic report on Form&nbsp;N-CSR for the period ended December&nbsp;31, 2021
(the &ldquo;Form&nbsp;N-CSR&rdquo;) fully complies with the requirements of Section&nbsp;13(a)&nbsp;or Section&nbsp;15(d)&nbsp;of the
Securities Exchange Act of 1934, as amended, as applicable; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">2.</TD><TD STYLE="text-align: justify">The information contained in the Form&nbsp;N-CSR fairly presents, in all material respects, the financial
condition and results of operations of the Registrant.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PRINCIPAL
    EXECUTIVE OFFICER</FONT></TD>
    <TD STYLE="width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    India Fund,&nbsp;Inc.</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Christian Pittard</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christian
    Pittard</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    March&nbsp;10, 2022</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PRINCIPAL
    FINANCIAL OFFICER</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    India Fund,&nbsp;Inc.</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Andrea Melia</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Andrea
    Melia</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    March&nbsp;10, 2022</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This certification is being furnished solely pursuant
to Section&nbsp;906 of the Sarbanes-Oxley Act of 2002 and is not being filed as part of Form&nbsp;N-CSR or as a separate disclosure document.
A signed original of this written statement, or other document authenticating, acknowledging, or otherwise adopting the signature that
appears in typed form within the electronic version of this written statement required by Section&nbsp;906, has been provided to the Registrant
and will be retained by the Registrant and furnished to the Securities and Exchange Commission or its staff upon request.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-99.13(C1)
<SEQUENCE>5
<FILENAME>tm221498d3_ex99-13c1.htm
<DESCRIPTION>EXHIBIT 99.13(C1)
<TEXT>
<HTML>
<HEAD>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 275.05pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt 0 0pt 275.05pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit 99.13(c1)</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 275.05pt; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 275.05pt; text-align: right"><IMG SRC="tm221498d3_ex99-13c1img001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 275.05pt; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Press Release</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 275.05pt; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><B>FOR IMMEDIATE RELEASE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><B>For More Information Contact:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Aberdeen Standard Investments
Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Investor Relations</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">800-522-5465</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Investor.Relations@aberdeenstandard.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>THE INDIA FUND,&nbsp;INC. ANNOUNCES
<BR>
PAYMENT OF QUARTERLY DISTRIBUTION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Philadelphia,
March&nbsp;31, 2021) - <U>The India Fund,&nbsp;Inc. <B>(NYSE: IFN)</B></U></FONT> (the &ldquo;Fund&rdquo;), a closed-end equity fund,
today announced that it paid on March&nbsp;31, 2021, a distribution of US$0.58 per share to all shareholders of record as of March&nbsp;24,
2021 (ex-dividend date March&nbsp;23, 2021).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">The Fund&rsquo;s distribution policy (the &ldquo;Distribution
Policy&rdquo;) is to pay quarterly distributions at an annual rate, set once a year, that is a percentage of the average daily NAV for
the previous three months as of the month-end prior to declaration. In February&nbsp;2021, the Board determined the rolling distribution
rate to continue to be 10% for the 12-month period commencing with the distribution payable in March&nbsp;2021. The Distribution Policy
is subject to regular review by the Board. The Distribution Policy seeks to provide investors with a stable quarterly distribution out
of current income, supplemented by realized capital gains and, to the extent necessary, paid-in capital.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Your Fund&rsquo;s policy is to provide investors with a
stable distribution rate. Each quarterly distribution will be paid out of current income, supplemented by realized capital gains and,
to the extent necessary, paid- in capital.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Under U.S. tax rules&nbsp;applicable to the Fund, the amount
and character of distributable income for each fiscal year can be finally determined only as of the end of the Fund&rsquo;s fiscal year.
However, under Section&nbsp;19 of the Investment Company Act of 1940, as amended (the &ldquo;1940 Act&rdquo;) and related Rules, the Fund
may be required to indicate to shareholders the source of certain distributions to shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">The following table sets forth the estimated amounts of
the sources of the distribution for purposes of Section&nbsp;19 of the 1940 Act and the Rules&nbsp;adopted thereunder. The table has been
computed based on generally accepted accounting principles. The table includes estimated amounts and percentages for this distribution
and for the cumulative distributions paid fiscal year to date (01/01/2021 &ndash; 02/28/2021), from the following sources: net investment
income; net realized short-term capital gains; net realized long- term capital gains; and return of capital. The estimated composition
of the distributions may vary from quarter to quarter because the estimated composition may be impacted by future income, expenses and
realized gains and losses on securities and currencies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Estimated <BR> Amounts of <BR> Current<BR> Quarterly<BR> Distribution<BR> per share ($)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Estimated <BR> Amounts of<BR> Current<BR> Quarterly<BR> Distribution per<BR> share (%)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Estimated <BR> Amounts of Fiscal <BR> Year to Date <BR> Cumulative<BR> Distributions per<BR> share ($)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Estimated <BR> Amounts of Fiscal <BR> Year to Date <BR> Cumulative<BR> Distributions per <BR> share (%)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif">Net Investment Income</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">-</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">-</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">-</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">-</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 48%; text-align: left; padding-bottom: 1pt">Net Realized Short-Term Capital Gains*</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">0.0406</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">7</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">0.0406</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">7</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Net Realized Long-Term Capital Gains</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.1334</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">23</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.1334</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">23</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Return of Capital</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.4060</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">70</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.4060</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">70</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Total (per common share)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.5800</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">100</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.5800</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">100</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">*includes currency gains</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">The Fund estimates that it has distributed more than its
income and capital gains; therefore, a portion of your distribution may be a return of capital. A return of capital may occur for example,
when some or all of the money that you invested in the Fund is paid back to you. A return of capital distribution does not necessarily
reflect the Fund&rsquo;s investment performance and should not be confused with &ldquo;yield&rdquo; or &ldquo;income.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><B>Shareholders should not draw any conclusions about the
Fund&rsquo;s investment performance from the amount of the Fund&rsquo;s current distributions or from the terms of the Distribution Policy.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><B>The amounts and sources of distributions reported in
this notice are only estimates and are not being provided for tax reporting purposes. The final determination of the source of all distributions
in 2021 will be made after year-end. The actual amounts and sources of the amounts for tax reporting purposes will depend upon the Fund&rsquo;s
investment experience during the remainder of the fiscal year and may be subject to change based on tax regulations. The Fund will send
you a Form&nbsp;1099-DIV for the calendar year that will tell you how to report these distributions for federal income tax purposes.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">The following table provides information regarding the Fund&rsquo;s
total return performance based on net asset value (NAV) over various time periods compared to the Fund&rsquo;s annualized and cumulative
distribution rates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 87%; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Average Annual Total Return on NAV for the 5 Year Period Ending 02/28/2021<SUP>1</SUP></FONT></TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center">13.12%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current Fiscal Period&rsquo;s Annualized Distribution Rate on NAV<SUP>2</SUP></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A*</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD COLSPAN="5" STYLE="font: bold 10pt Times New Roman, Times, Serif">Fiscal Year to Date (01/01/2021 to 02/28/2021)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cumulative Total Return on NAV<SUP>1</SUP></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">0.04%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cumulative Distribution Rate on NAV<SUP>2</SUP></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A*</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>1</SUP></FONT>Return
data is net of all fund expenses and fees and assumes the reinvestment of all distributions reinvested at prices obtained under the Fund&rsquo;s
dividend reinvestment plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>2
</SUP></FONT>Based on the Fund&rsquo;s NAV as of February&nbsp;28, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">*The Fund&rsquo;s fiscal period to date is 1/1/2021 to 2/28/2021
and there were no distributions in this period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">While NAV performance may be indicative of the Fund&rsquo;s
investment performance, it does not measure the value of a shareholder&rsquo;s investment in the Fund. The value of a shareholder&rsquo;s
investment in the Fund is determined by the Fund&rsquo;s market price, which is based on the supply and demand for the Fund&rsquo;s shares
in the open market.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Pursuant to an exemptive order granted by the Securities
and Exchange Commission on March&nbsp;30, 2010, the Fund may distribute any long-term capital gains more frequently than the limits provided
in Section&nbsp;19(b)&nbsp;under the 1940 Act and Rule&nbsp;19b-1 thereunder. Therefore, distributions paid by the Fund during the year
may include net income, short-term capital gains, long-term capital gains and/or a return of capital. Net income dividends and short-term
capital gain dividends, while generally taxable at ordinary income rates, may be eligible, to the extent of qualified dividend income
earned by the Fund, to be taxed at a lower rate not to exceed the maximum rate applicable to your long-term capital gains. Distributions
made in any calendar year in excess of investment company taxable income and net capital gain are treated as taxable ordinary dividends
to the extent of undistributed earnings and profits, and then as a return of capital that reduces the adjusted basis in the shares held.
To the extent return of capital distributions exceed the adjusted basis in the shares held, capital gain is recognized with a holding
period based on the period the shares have been held at the date such amount is received. Shareholders should not draw any conclusions
about the Fund&rsquo;s investment performance from the terms of the distribution policy. The final determination of the source of all
distributions will be made after year-end. The actual amounts and sources of the amounts for tax reporting purposes will depend upon the
Fund&rsquo;s investment experience during the fiscal year and may be subject to change based on tax regulations. The Fund will send you
a Form&nbsp;1099-DIV for the calendar year that will tell you how to report distributions for federal income tax purposes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">The payment of distributions in accordance with the Distribution
Policy may result in a decrease in the Fund&rsquo;s net assets. A decrease in the Fund&rsquo;s net assets may cause an increase in the
Fund&rsquo;s annual operating expense ratio and a decrease in the Fund&rsquo;s market price per share to the extent the market price correlates
closely to the Fund&rsquo;s net asset value per share. The Distribution Policy may also negatively affect the Fund&rsquo;s investment
activities to the extent that the Fund is required to hold larger cash positions than it typically would hold or to the extent that the
Fund must liquidate securities that it would not have sold, for the purpose of paying the distribution. The Fund&rsquo;s Board of Directors
has the right to amend, suspend or terminate the Distribution Policy at any time. The amendment, suspension or termination of the Distribution
Policy may affect the Fund&rsquo;s market price per share. Investors should consult their tax advisor regarding federal, state and local
tax considerations that may be applicable in their particular circumstances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Circular
230 disclosure:</U></FONT> To ensure compliance with requirements imposed by the U.S. Treasury, we inform you that any U.S. tax advice
contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose
of (i)&nbsp;avoiding penalties under the Internal Revenue Code or (ii)&nbsp;promoting, marketing or recommending to another party any
transaction or matter addressed herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">In the United States, Aberdeen Standard Investments is the
marketing name for the following affiliated, registered investment advisers: Aberdeen Standard Investments Inc., Aberdeen Asset Managers
Ltd., Aberdeen Standard Investments Australia Ltd., Aberdeen Standard Investments (Asia) Ltd., Aberdeen Capital Management, LLC, Aberdeen
Standard Investments ETFs Advisors LLC and Aberdeen Standard Alternative Funds Limited.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Closed-end funds are traded on the secondary market through
one of the stock exchanges. The Fund&rsquo;s investment return and principal value will fluctuate so that an investor&rsquo;s shares may
be worth more or less than the original cost. Shares of closed-end funds may trade above (a premium) or below (a discount) the NAV of
the fund&rsquo;s portfolio. There is no assurance that the Fund will achieve its investment objective. Past performance does not guarantee
future results.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="border: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">  If you wish to receive this
information electronically, please contact Investor.Relations@aberdeenstandard.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: center">aberdeenifn.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: center">###</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.13(C2)
<SEQUENCE>6
<FILENAME>tm221498d3_ex99-13c2.htm
<DESCRIPTION>EXHIBIT 99.13(C2)
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 266.05pt"><B>Exhibit 99.13(c2)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt 0 0pt 266.05pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 266.05pt; text-align: right"><IMG SRC="tm221498d3_ex99-13c2img01.jpg" ALT="" STYLE="height: 52px; width: 264px"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Press
Release</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><B>FOR IMMEDIATE RELEASE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><B>For More Information Contact:</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Aberdeen Standard Investments
Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Investor Relations</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">800-522-5465&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Investor.Relations@aberdeenstandard.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: center"><B>ABERDEEN STANDARD INVESTMENTS U.S. CLOSED-END
FUNDS <BR>
ANNOUNCE DISTRIBUTION PAYMENT DETAILS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Aberdeen Standard Global
Infrastructure Income Fund (&ldquo;ASGI&rdquo;) <BR>
Aberdeen Asia-Pacific Income Fund,&nbsp;Inc. (&ldquo;FAX&rdquo;)</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: center"><B>Aberdeen Australia Equity Fund,&nbsp;Inc. (&ldquo;IAF&rdquo;)
<BR>
The India Fund,&nbsp;Inc. ( &ldquo;IFN&rdquo;)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Philadelphia,
June&nbsp;30, 2021) -The above-noted <U>Aberdeen Standard Investments U.S. Closed-End Funds</U></FONT> (the &ldquo;Funds&rdquo; or individually
the &ldquo;Fund&rdquo;), today announced that the Funds paid the distributions noted in the table below on June&nbsp;30, 2021, on a per
share basis to all shareholders of record as of June&nbsp;23, 2021 (ex- dividend date June&nbsp;22, 2021). These dates apply to the Funds
listed below with the exception of the Aberdeen Australia Equity Fund,&nbsp;Inc. (IAF) which paid the distribution on June&nbsp;30, 2021
to all shareholders of record as of May&nbsp;21, 2021 (ex-dividend date May&nbsp;20, 2021).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; font: bold 10pt Times New Roman, Times, Serif">Ticker</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; font: bold 10pt Times New Roman, Times, Serif">Exchange</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Fund</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; text-align: center; font: bold 10pt Times New Roman, Times, Serif">Amount</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 15%">ASGI</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 15%">NYSE</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: left">Aberdeen Standard Global Infrastructure Income Fund</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right">0.1083</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">FAX</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">NYSE American</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Aberdeen Asia-Pacific Income Fund,&nbsp;Inc.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0275</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">IAF</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">NYSE American</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Aberdeen Australia Equity Income Fund,&nbsp;Inc.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.15</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">IFN</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">NYSE</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">The India Fund,&nbsp;Inc.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.58</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Each Fund has adopted a distribution policy to provide investors
with a stable distribution out of current income, supplemented by realized capital gains and, to the extent necessary, paid-in capital.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">For the Aberdeen Australia Equity Fund,&nbsp;Inc. (&ldquo;IAF&rdquo;),
this stock distribution was automatically paid in newly issued shares of the Fund unless otherwise instructed by the shareholder to be
paid in cash. Shares of common stock were issued at the lower of the net asset value (&ldquo;NAV&rdquo;) per share or the market price
per share with a floor for the NAV of not less than 95% of the market price on June&nbsp;21, 2021. The reinvestment price per share for
this distribution was $6.29. Fractional shares were generally settled in cash, except for registered shareholders with book entry accounts
at Computershare Investor Services who had whole and fractional shares added to their account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">To have received the Aberdeen Australia Equity Fund,&nbsp;Inc.
(&ldquo;IAF&rdquo;) quarterly distribution payable in June&nbsp;2021 in cash instead of shares of common stock, for shareholders who hold
shares in &ldquo;street name,&rdquo; the bank, brokerage or nominee who holds the shares must have advised the Depository Trust Company
as to the full and fractional shares for which they want the distribution paid in cash by June&nbsp;18, 2021; and for shares that are
held in registered form, written notification for the election of cash by registered shareholders must have been received by Computershare
Investor Services prior to June&nbsp;18, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Under applicable U.S. tax rules, the amount and character
of distributable income for each Fund&rsquo;s fiscal year can be finally determined only as of the end of the Fund&rsquo;s fiscal year.
However, under Section&nbsp;19 of the Investment Company Act of 1940, as amended (the &ldquo;1940 Act&rdquo;) and related rules, the Funds
may be required to indicate to shareholders the estimated source of certain distributions to shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">The following tables set forth the estimated amounts of
the sources of the distributions for purposes of Section&nbsp;19 of the 1940 Act and the rules&nbsp;adopted thereunder. The tables have
been computed based on generally accepted accounting principles. The tables include estimated amounts and percentages for the current
distributions paid this month as well as for the cumulative distributions paid relating to fiscal year to date, from the following sources:
net investment income; net realized short-term capital gains; net realized long-term capital gains; and return of capital. The estimated
compositions of the distributions may vary because the estimated composition may be impacted by future income, expenses and realized gains
and losses on securities and currencies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Each Fund&rsquo;s estimated sources of the current distribution
paid this month and for its current fiscal year to date are as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
<TD COLSPAN="31" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Estimated Amounts of Current Distribution per Share</B></FONT></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>Fund</B></TD>
<TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD COLSPAN="2" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Distribution<BR> Amount</TD>
<TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD COLSPAN="5" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Net Investment<BR> Income</TD>
<TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Net Realized <BR> Short-Term <BR> Gains **</TD>
<TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Net Realized<BR> Long-Term <BR> Gains</TD>
<TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD COLSPAN="5" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Return of <BR> Capital</TD>
<TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; width: 15%">ASGI</TD>
<TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">0.1083</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">0.0260</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">24</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">0.0812</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">75</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">0.0011</TD>
<TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">1</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">FAX</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.0275</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.0138</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">50</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.0137</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">50</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">IAF</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.1500</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.0120</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">8</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.0735</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">49</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.0645</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">43</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">IFN</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.5800</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.0696</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">12</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.5104</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">88</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
<TD COLSPAN="31" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Estimated Amounts of Fiscal Year to Date Cumulative Distributions per Share</B></FONT></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="text-align: center; border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif"><B>Fund</B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Fiscal Year * <BR> to Date<BR> Distribution<BR> Amount</TD>
<TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD COLSPAN="5" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid"><B>Net Investment
<BR> Income</B></TD>
<TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD COLSPAN="5" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Net Realized<BR> Short-Term <BR> Gains **</TD>
<TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD COLSPAN="5" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Net Realized <BR> Long-Term<BR> Gains</TD>
<TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD COLSPAN="5" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">&nbsp;<B>Return of <BR> Capital</B></TD>
<TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 15%">ASGI</TD>
<TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">0.9747</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">0.2340</TD>
<TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">24</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">0.7310</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">75</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">0.0097</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 7%; font: 10pt Times New Roman, Times, Serif; text-align: right">1</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">FAX</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.2200</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.1100</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">50</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.1100</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">50</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">IAF</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.4300</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.0344</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">8</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.2107</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">49</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.1849</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">43</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">IFN</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">1.1600</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">0.1392</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">12</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">1.0208</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">88</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">* ASGI has a 9/30 fiscal year
end; FAX and IAF have a 10/31 fiscal year end; IFN has a 12/31 fiscal year end.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">**includes currency gains.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Where the estimated amounts above show a portion of the
distribution to be a &ldquo;Return of Capital,&rdquo; it means that Fund estimates that it has distributed more than its income and capital
gains; therefore, a portion of your distribution may be a return of capital. A return of capital may occur for example, when some or all
of the money that you invested in a Fund is paid back to you. A return of capital distribution does not necessarily reflect the Fund&rsquo;s
investment performance and should not be confused with &ldquo;yield&rdquo; or &ldquo;income.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><B>The amounts and sources of distributions reported in
this notice are only estimates and are not being provided for tax reporting purposes. The final determination of the source of all distributions
for the current year will only be made after year-end. The actual amounts and sources of the amounts for tax reporting purposes will depend
upon the Fund&rsquo;s investment experience during the remainder of the fiscal year and may be subject to change based on tax regulations.
After the end of each calendar year, a Form&nbsp;1099-DIV will be sent to shareholders for the prior calendar year that will tell you
how to report these distributions for federal income tax purposes.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">The following table provides the Funds&rsquo; total return
performance based on net asset value (NAV) over various time periods compared to the Funds&rsquo; annualized and cumulative distribution
rates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 85%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
<TD COLSPAN="16" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Fund Performance and Distribution Rate Information</B></FONT></TD>
<TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;&nbsp;&nbsp;<B>Fund</B></TD>
<TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD COLSPAN="2" STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Average
<BR> Annual Total <BR> Return on <BR> NAV for the 5 <BR> Year Period <BR> Ending<BR> 05/31/2021 <FONT STYLE="font-size: 8pt"><SUP>1</SUP></FONT></TD>
<TD STYLE="white-space: nowrap; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD COLSPAN="2" STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">&nbsp;<B>Current Fiscal <BR> Period&rsquo;s <BR> Annualized <BR> Distribution <BR> Rate on NAV</B></TD>
<TD STYLE="white-space: nowrap; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD COLSPAN="2" STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">&nbsp;&nbsp;<B>Cumulative
<BR> Total Return <BR> on NAV <SUP>1</SUP></B></TD>
<TD STYLE="white-space: nowrap; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
<TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD COLSPAN="2" STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">&nbsp;&nbsp;<B>Cumulative<BR>
Distribution<BR> Rate on NAV <FONT STYLE="font-size: 8pt"><SUP>2</SUP></FONT></B></TD>
<TD STYLE="white-space: nowrap; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 47%; padding-bottom: 1pt">ASGI &sup2;</TD>
<TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">21.44</FONT></TD>
<TD STYLE="white-space: nowrap; width: 2%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">% <SUP>3</SUP></TD>
<TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">5.60</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">25.00</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">3.73</TD>
<TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">FAX &sup2;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">5.67</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">6.98</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">6.34</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">4.07</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">IFN &sup2;</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">10.70</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">9.69</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">6.93</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD>
<TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: right">2.42</TD>
<TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt"><SUP>1
</SUP></FONT>Return data is net of all Fund expenses and fees and assumes the reinvestment of all distributions reinvested at prices
obtained under the Fund&rsquo;s dividend reinvestment plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-size: 2pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt"><SUP>2
</SUP></FONT>Based on the Fund&rsquo;s NAV as of May&nbsp;31, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-size: 2pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt"><SUP>3
</SUP></FONT>The Fund launched within the past 5 years; the performance and distribution rate information presented reflects data from
inception (July&nbsp;29, 2020) through May&nbsp;31, 2021.</P>



<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 85%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="16" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Fund
    Performance and Distribution Rate Information</B></FONT></TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">&nbsp;&nbsp;&nbsp;<B>Fund</B></TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Average
    <BR> Annual Total <BR> Return on <BR> NAV for the 5 <BR> Year Period <BR> Ending <BR> 04/30/2021 <FONT STYLE="font-size: 8pt"><SUP>1</SUP></FONT></TD><TD STYLE="white-space: nowrap; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="white-space: nowrap; font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">&nbsp;<B>Current Fiscal<BR> Period&rsquo;s <BR> Annualized <BR> Distribution <BR> Rate on NAV</B></TD><TD STYLE="white-space: nowrap; padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="white-space: nowrap; font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">&nbsp;&nbsp;<B>Cumulative<BR> Total Return
    <BR> on NAV <FONT STYLE="font-size: 8pt"><SUP>1</SUP></FONT></B></TD><TD STYLE="white-space: nowrap; padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD><TD STYLE="white-space: nowrap; font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; font-size: 10pt; text-align: center; border-bottom: Black 1pt solid">&nbsp;&nbsp;<B>Cumulative <BR> Distribution
    <BR> Rate on NAV <FONT STYLE="font-size: 8pt"><SUP>2</SUP></FONT></B></TD><TD STYLE="white-space: nowrap; padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 48%; padding-bottom: 1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">IAF <SUP>2</SUP></FONT></TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">10.82</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">9.31</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">26.90</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">4.49</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt"><SUP>1
</SUP></FONT>Return data is net of all Fund expenses and fees and assumes the reinvestment of all distributions reinvested at prices
obtained under the Fund&rsquo;s dividend reinvestment plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-size: 2pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt"><SUP>2
</SUP></FONT>Based on the Fund&rsquo;s NAV as of April&nbsp;30, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><B>Shareholders should not draw any conclusions about a
Fund&rsquo;s investment performance from the amount of the Fund&rsquo;s current distributions or from the terms of the distribution policy
(the &ldquo;Distribution Policy&rdquo;).</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">While NAV performance may be indicative of the Fund&rsquo;s
investment performance, it does not measure the value of a shareholder&rsquo;s investment in the Fund. The value of a shareholder&rsquo;s
investment in the Fund is determined by the Fund&rsquo;s market price, which is based on the supply and demand for the Fund&rsquo;s shares
in the open market.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Pursuant to an exemptive
order granted by the Securities and Exchange Commission, the Funds may distribute any long-term capital gains more frequently than
the limits provided in Section&nbsp;19(b)&nbsp;under the 1940 Act and Rule&nbsp;19b-1 thereunder. Therefore, distributions paid by
the Funds during the year may include net income, short-term capital gains, long-term capital gains and/or a return of capital. Net
income dividends and short-term capital gain dividends, while generally taxable at ordinary income rates, may be eligible, to the
extent of qualified dividend income earned by the Funds, to be taxed at a lower rate not to exceed the maximum rate applicable to
your long-term capital gains. Distributions made in any calendar year in excess of investment company taxable income and net capital
gain are treated as taxable ordinary dividends to the extent of undistributed earnings and profits, and then as a return of capital
that reduces the adjusted basis in the shares held. To the extent return of capital distributions exceed the adjusted basis in the
shares held, capital gain is recognized with a holding period based on the period the shares have been held at the date such amount
is received.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">The payment of distributions in accordance with the Distribution
Policy may result in a decrease in the Fund&rsquo;s net assets. A decrease in the Fund&rsquo;s net assets may cause an increase in the
Fund&rsquo;s annual operating expense ratio and a decrease in the Fund&rsquo;s market price per share to the extent the market price correlates
closely to the Fund&rsquo;s net asset value per share. The Distribution Policy may also negatively affect the Fund&rsquo;s investment
activities to the extent that the Fund is required to hold larger cash positions than it typically would hold or to the extent that the
Fund must liquidate securities that it would not have sold, for the purpose of paying the distribution. Each Fund&rsquo;s Board has the
right to amend, suspend or terminate the Distribution Policy at any time. The amendment, suspension or termination of the Distribution
Policy may affect the Fund&rsquo;s market price per share. Investors should consult their tax advisor regarding federal, state and local
tax considerations that may be applicable in their particular circumstances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Circular
230 disclosure</U></FONT>: To ensure compliance with requirements imposed by the U.S. Treasury, we inform you that any U.S. tax advice
contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose
of (i)&nbsp;avoiding penalties under the Internal Revenue Code or (ii)&nbsp;promoting, marketing or recommending to another party any
transaction or matter addressed herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">In the United States, Aberdeen Standard Investments is the
marketing name for the following affiliated, registered investment advisers: Aberdeen Standard Investments Inc., Aberdeen Asset Managers
Ltd., Aberdeen Standard Investments Australia Ltd., Aberdeen Standard Investments (Asia) Ltd., Aberdeen Capital Management, LLC, Aberdeen
Standard Investments ETFs Advisors LLC and Aberdeen Standard Alternative Funds Limited.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Closed-end funds are
traded on the secondary market through one of the stock exchanges. A Fund&rsquo;s investment return and principal value will
fluctuate so that an investor&rsquo;s shares may be worth more or less than the original cost. Shares of closed-end funds may trade
above (a premium) or below (a discount) the net asset value (NAV) of the fund&rsquo;s portfolio. There is no assurance that a Fund
will achieve its investment objective. Past performance does not guarantee future results.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="1" STYLE="border: Black 1pt solid; text-align: center; padding-top: 2pt; font: 10pt Times New Roman, Times, Serif; padding-bottom: 2pt">If you wish to receive this information electronically, please contact Investor.Relations@aberdeenstandard.com</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><U>https://www.aberdeenstandard.com/en-us/cefinvestorcenter/fund-centre/closed-end-funds</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">###</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.13(C3)
<SEQUENCE>7
<FILENAME>tm221498d3_ex99-13c3.htm
<DESCRIPTION>EXHIBIT 99.13(C3)
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Exhibit 99.13(c3)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="tm221498d3_ex99-13c3img001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Press
Release</B></Font></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>FOR IMMEDIATE RELEASE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>For More Information Contact:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Aberdeen Standard Investments Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Investor Relations</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">1-800-522-5465</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Investor.Relations@abrdn.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ABERDEEN STANDARD INVESTMENTS U.S. CLOSED-END
FUNDS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ANNOUNCE DISTRIBUTION PAYMENT DETAILS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Aberdeen Standard Global Infrastructure
Income Fund (&ldquo;ASGI&rdquo;)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>Aberdeen Asia-Pacific
Income Fund,&nbsp;Inc. (&ldquo;FAX&rdquo;)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Aberdeen Australia Equity Fund,&nbsp;Inc. (&ldquo;IAF&rdquo;)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>The India Fund,&nbsp;Inc. ( &ldquo;IFN&rdquo;)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Philadelphia,
September&nbsp;30, 2021) -The above-noted <U>Aberdeen Standard Investments U.S. Closed-End Funds</U></FONT> (the &ldquo;Funds&rdquo;
or individually the &ldquo;Fund&rdquo;), today announced that the Funds paid the distributions noted in the table below on September&nbsp;30,
2021, on a per share basis to all shareholders of record as of September&nbsp;20, 2021 (ex-dividend date September&nbsp;17, 2021). These
dates apply to the Funds listed below with the exception of the Aberdeen Australia Equity Fund,&nbsp;Inc. (IAF) which paid the distribution
on September&nbsp;30, 2021 to all shareholders of record as of August&nbsp;20, 2021 (ex-dividend date August&nbsp;19, 2021).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0; text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Ticker</TD><TD STYLE="padding-left: 0; text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-left: 0; text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Exchange</TD><TD STYLE="padding-left: 0; text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-left: 0; border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Fund</TD><TD STYLE="padding-left: 0; text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-left: 0; text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Amount</TD><TD STYLE="padding-left: 0; text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; padding-bottom: 1pt; padding-left: 0">ASGI</TD><TD STYLE="padding-left: 0; width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 18%; padding-bottom: 1pt; padding-left: 0">NYSE</TD><TD STYLE="padding-left: 0; width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0">Aberdeen Standard Global Infrastructure Income Fund</TD><TD STYLE="padding-left: 0; width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">0.1083</TD><TD STYLE="padding-left: 0; width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0">FAX</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0">NYSE American</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0">Aberdeen Asia-Pacific Income Fund,&nbsp;Inc.</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; text-align: right">0.0275</TD><TD STYLE="padding-left: 0; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0">IAF</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0">NYSE American</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0">Aberdeen Australia Equity Income Fund,&nbsp;Inc.</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; text-align: right">0.16</TD><TD STYLE="padding-left: 0; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0">IFN</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0">NYSE</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 0">The India Fund,&nbsp;Inc.</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; text-align: right">0.61</TD><TD STYLE="padding-left: 0; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Each Fund has adopted a distribution policy to provide investors with
a stable distribution out of current income, supplemented by realized capital gains and, to the extent necessary, paid-in capital.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">For the Aberdeen Australia Equity Fund,&nbsp;Inc. (&ldquo;IAF&rdquo;),
this stock distribution was automatically paid in newly issued shares of the Fund unless otherwise instructed by the shareholder to be
paid in cash. Shares of common stock were issued at the lower of the net asset value (&ldquo;NAV&rdquo;) per share or the market price
per share with a floor for the NAV of not less than 95% of the market price on September&nbsp;20, 2021. The reinvestment price per share
for this distribution was $5.68. Fractional shares were generally settled in cash, except for registered shareholders with book entry
accounts at Computershare Investor Services who had whole and fractional shares added to their account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">To have received the Aberdeen Australia Equity Fund,&nbsp;Inc. (&ldquo;IAF&rdquo;)
quarterly distribution payable in September&nbsp;2021 in cash instead of shares of common stock, for shareholders who hold shares in &ldquo;street
name,&rdquo; the bank, brokerage or nominee who holds the shares must have advised the Depository Trust Company as to the full and fractional
shares for which they want the distribution paid in cash by September&nbsp;17, 2021; and for shares that are held in registered form,
written notification for the election of cash by registered shareholders must have been received by Computershare Investor Services prior
to September&nbsp;17, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Under applicable U.S. tax rules, the amount and character of distributable
income for each Fund&rsquo;s fiscal year can be finally determined only as of the end of the Fund&rsquo;s fiscal year. However, under
Section&nbsp;19 of the Investment Company Act of 1940, as amended (the &ldquo;1940 Act&rdquo;) and related rules, the Funds may be required
to indicate to shareholders the estimated source of certain distributions to shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following tables set forth the estimated amounts of the sources
of the distributions for purposes of Section&nbsp;19 of the 1940 Act and the rules&nbsp;adopted thereunder. The tables have been computed
based on generally accepted accounting principles. The tables include estimated amounts and percentages for the current distributions
paid this month as well as for the cumulative distributions paid relating to fiscal year to date, from the following sources: net investment
income; net realized short-term capital gains; net realized long-term capital gains; and return of capital. The estimated compositions
of the distributions may vary because the estimated composition may be impacted by future income, expenses and realized gains and losses
on securities and currencies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Each Fund&rsquo;s estimated sources of the current distribution paid
this month and for its current fiscal year to date are as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="37" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Estimated Amounts of Current Distribution per Share</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="text-align: center; font: 13pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Fund</B></P></TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Distribution<BR>
 Amount</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Net Investment<BR>
 Income</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Net Realized<BR>
 Short-Term<BR>
 Gains **</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Net Realized<BR>
 Long-Term Gains</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid"><P STYLE="text-align: center; font: 13pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P><P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Return of Capital</B></P></TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 9%; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">ASGI</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right">0.1083</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right">0.0260</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 6%; text-align: right">24</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right">0.0704</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 6%; text-align: right">65</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right">0.0032</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 6%; text-align: right">3</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right">0.0087</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 6%; text-align: right">8</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">FAX</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0275</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0146</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">53</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0129</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">47</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">IAF</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.1600</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0336</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">21</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0016</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">1</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.1104</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">69</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0144</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">9</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">IFN</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.6100</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0488</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">8</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.5612</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">92</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="37" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Estimated Amounts of Fiscal Year* to Date Cumulative Distributions per Share</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="text-align: center; font: 13pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Fund</B></P></TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Distribution<BR> Amount</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Net Investment<BR> Income</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Net Realized<BR> Short-Term<BR> Gains **</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Net Realized<BR> Long-Term<BR> Gains</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid"><P STYLE="text-align: center; font: 13pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P><P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Return of Capital</B></P></TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 9%">ASGI</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right">1.2996</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right">0.3120</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 6%; text-align: right">24</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right">0.8446</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 6%; text-align: right">65</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right">0.0390</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 6%; text-align: right">3</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right">0.1040</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 6%; text-align: right">8</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">FAX</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.3025</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.1603</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">53</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.1422</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">47</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">IAF</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.5900</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.1239</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">21</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0059</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">1</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.4071</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">69</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0531</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">9</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">IFN</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">1.7700</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.1416</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">8</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">1.6284</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">92</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">* ASGI has a 9/30 fiscal year end; FAX and IAF have a 10/31 fiscal
year end; IFN has a 12/31 fiscal year end.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">**includes currency gains.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Where the estimated amounts above show a portion of the distribution
to be a &ldquo;Return of Capital,&rdquo; it means that Fund estimates that it has distributed more than its income and capital gains;
therefore, a portion of your distribution may be a return of capital. A return of capital may occur for example, when some or all of the
money that you invested in a Fund is paid back to you. A return of capital distribution does not necessarily reflect the Fund&rsquo;s
investment performance and should not be confused with &ldquo;yield&rdquo; or &ldquo;income.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>The amounts and sources of distributions reported in this notice
are only estimates and are not being provided for tax reporting purposes. The final determination of the source of all distributions for
the current year will only be made after year-end. The actual amounts and sources of the amounts for tax reporting purposes will depend
upon the Fund&rsquo;s investment experience during the remainder of the fiscal year and may be subject to change based on tax regulations.
After the end of each calendar year, a Form&nbsp;1099-DIV will be sent to shareholders for the prior calendar year that will tell you
how to report these distributions for federal income tax purposes.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following table provides the Funds&rsquo; total return performance
based on net asset value (NAV) over various time periods compared to the Funds&rsquo; annualized and cumulative distribution rates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="17" STYLE="padding-left: 0; font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Fund Performance and Distribution Rate Information</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-left: 0; text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid"><P STYLE="text-align: center; font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P><P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Fund</B></P></TD><TD STYLE="padding-left: 0; text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-left: 0; border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Average<BR>
 Annual Total<BR>
 Return on NAV<BR>
 for the 5 Year<BR>
 Period Ending<BR>
 08/31/2021 &sup1;</TD><TD STYLE="padding-left: 0; text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="padding-left: 0; text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-left: 0; border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="text-align: center; font: 11.5pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Current Fiscal<BR>
 Period&rsquo;s<BR>
 Annualized<BR>
 Distribution<BR>
 Rate on NAV</B></P></TD><TD STYLE="padding-left: 0; text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="padding-left: 0; text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-left: 0; border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="text-align: center; font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Cumulative<BR>
 Total Return on<BR>
 NAV &sup1;</B></P></TD><TD STYLE="padding-left: 0; text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="padding-left: 0; text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-left: 0; border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="text-align: center; font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Cumulative<BR>
 Distribution<BR>
 Rate on NAV &sup2;</B></P></TD><TD STYLE="padding-left: 0; text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0">ASGI &sup2;</TD><TD STYLE="padding-left: 0; width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; width: 18%; text-align: right">22.27</TD><TD STYLE="padding-left: 0; width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%<SUP>3</SUP></TD><TD STYLE="padding-left: 0; width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; width: 18%; text-align: right">5.54</TD><TD STYLE="padding-left: 0; width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="padding-left: 0; width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; width: 18%; text-align: right">28.24</TD><TD STYLE="padding-left: 0; width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="padding-left: 0; width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; width: 18%; text-align: right">5.08</TD><TD STYLE="padding-left: 0; width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0">FAX &sup2;</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; text-align: right">4.05</TD><TD STYLE="padding-left: 0; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; text-align: right">7.13</TD><TD STYLE="padding-left: 0; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; text-align: right">6.08</TD><TD STYLE="padding-left: 0; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; text-align: right">5.94</TD><TD STYLE="padding-left: 0; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 0">IFN &sup2;</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; text-align: right">11.52</TD><TD STYLE="padding-left: 0; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; text-align: right">8.88</TD><TD STYLE="padding-left: 0; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; text-align: right">19.71</TD><TD STYLE="padding-left: 0; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="padding-left: 0; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0; text-align: right">4.44</TD><TD STYLE="padding-left: 0; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><SUP>1</SUP></FONT> Return data is net
of all Fund expenses and fees and assumes the reinvestment of all distributions reinvested at prices obtained under the Fund&rsquo;s
dividend reinvestment plan.</P>

<P STYLE="text-indent: 0; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt"><SUP>2
</SUP></FONT>Based on the Fund&rsquo;s NAV as of August&nbsp;31, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt"><SUP>3
</SUP></FONT>The Fund launched within the past 5 years; the performance and distribution rate information presented reflects data from
inception (July&nbsp;29, 2020) through August&nbsp;31, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="17" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Fund Performance and Distribution Rate Information</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid"><P STYLE="text-align: center; font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P><P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Fund</B></P></TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Average<BR>
 Annual Total<BR>
 Return on NAV<BR>
 for the 5 Year<BR>
 Period Ending<BR>
 07/31/2021 &sup1;</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="text-align: center; font: 11.5pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Current Fiscal<BR>
 Period&rsquo;s<BR>
 Annualized Distribution<BR>
 Rate on NAV</B></P></TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="text-align: center; font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Cumulative<BR>
 Total Return on<BR>
 NAV &sup1;</B></P></TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="text-align: center; font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Cumulative<BR>
 Distribution<BR>
 Rate on NAV &sup2;</B></P></TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">IAF <SUP>2</SUP></FONT></TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">9.83</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">9.34</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">29.51</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right">6.92</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt"><SUP>1
</SUP></FONT>Return data is net of all Fund expenses and fees and assumes the reinvestment of all distributions reinvested at prices
obtained under the Fund&rsquo;s dividend reinvestment plan.</P>

<P STYLE="text-indent: 0; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt"><SUP>2
</SUP></FONT>Based on the Fund&rsquo;s NAV as of July&nbsp;31, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Shareholders should not draw any conclusions about a Fund&rsquo;s
investment performance from the amount of the Fund&rsquo;s current distributions or from the terms of the distribution policy (the &ldquo;Distribution
Policy&rdquo;).</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">While NAV performance may be indicative of the Fund&rsquo;s investment
performance, it does not measure the value of a shareholder&rsquo;s investment in the Fund. The value of a shareholder&rsquo;s investment
in the Fund is determined by the Fund&rsquo;s market price, which is based on the supply and demand for the Fund&rsquo;s shares in the
open market.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; margin-left: 0; text-indent: 0in; text-align: left">Pursuant
to an exemptive order granted by the Securities and Exchange Commission, the Funds may distribute any long-term capital gains more frequently
than the limits provided in Section&nbsp;19(b)&nbsp;under the 1940 Act and Rule&nbsp;19b-1 thereunder. Therefore, distributions paid
by the Funds during the year may include net income, short-term capital gains, long-term capital gains and/or a return of capital. Net
income dividends and short-term capital gain dividends, while generally taxable at ordinary income rates, may be eligible, to the extent
of qualified dividend income earned by the Funds, to be taxed at a lower rate not to exceed the maximum rate applicable to your long-term
capital gains. Distributions made in any calendar year in excess of investment company taxable income and net capital gain are treated
as taxable ordinary dividends to the extent of undistributed earnings and profits, and then as a return of capital that reduces the adjusted
basis in the shares held. To the extent return of capital distributions exceed the adjusted basis in the shares held, capital gain is
recognized with a holding period based on the period the shares have been held at the date such amount is received.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The payment of distributions in accordance with the Distribution Policy
may result in a decrease in the Fund&rsquo;s net assets. A decrease in the Fund&rsquo;s net assets may cause an increase in the Fund&rsquo;s
annual operating expense ratio and a decrease in the Fund&rsquo;s market price per share to the extent the market price correlates closely
to the Fund&rsquo;s net asset value per share. The Distribution Policy may also negatively affect the Fund&rsquo;s investment activities
to the extent that the Fund is required to hold larger cash positions than it typically would hold or to the extent that the Fund must
liquidate securities that it would not have sold, for the purpose of paying the distribution. Each Fund&rsquo;s Board has the right to
amend, suspend or terminate the Distribution Policy at any time. The amendment, suspension or termination of the Distribution Policy may
affect the Fund&rsquo;s market price per share. Investors should consult their tax advisor regarding federal, state and local tax considerations
that may be applicable in their particular circumstances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Circular
230 disclosure</U></FONT>: To ensure compliance with requirements imposed by the U.S. Treasury, we inform you that any U.S. tax advice
contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose
of (i)&nbsp;avoiding penalties under the Internal Revenue Code or (ii)&nbsp;promoting, marketing or recommending to another party any
transaction or matter addressed herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In the United States, abrdn is the marketing name for the following
affiliated, registered investment advisers: Aberdeen Standard Investments Inc., Aberdeen Asset Managers Ltd., abrdn Australia Limited,
Aberdeen Standard Investments (Asia) Ltd., Aberdeen Capital Management, LLC, Aberdeen Standard Investments ETFs Advisors LLC and Aberdeen
Standard Alternative Funds Limited.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Closed-end funds are traded on the secondary market through one
of the stock exchanges. A Fund&rsquo;s investment return and principal value will fluctuate so that an investor&rsquo;s shares may
be worth more or less than the original cost. Shares of closed-end funds may trade above (a premium) or below (a discount) the net
asset value (NAV) of the fund&rsquo;s portfolio. There is no assurance that a Fund will achieve its investment objective. Past
performance does not guarantee future results.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="border: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">If you wish to receive this information electronically,
please contact Investor.Relations@abrdn.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; color: blue"><FONT STYLE="color: Black"><U>https://www.abrdn.com/en-us/cefinvestorcenter/fund-centre/closed-end-funds</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">###</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.13(C4)
<SEQUENCE>8
<FILENAME>tm221498d3_ex99-13c4.htm
<DESCRIPTION>EXHIBIT 99.13(C4)
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 314.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT><IMG SRC="image_034.gif" ALT="" STYLE="height: 2px; width: 1px"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Exhibit 99-13(c4)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><IMG SRC="tm221498d3_ex99-13c4img001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Press Release</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><B>FOR IMMEDIATE RELEASE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>For
More Information Contact: </B></FONT></P>

<P STYLE="margin: 0pt 0 0pt 0.5in; font: 10pt Times New Roman, Times, Serif">Abrdn U.S. Closed-End Funds</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Investor Relations&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">1-800-522-5465&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Investor.Relations@abrdn.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>ABRDN U.S. CLOSED-END FUNDS <BR>
ANNOUNCE
DISTRIBUTION PAYMENT DETAILS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Aberdeen Standard Global
Infrastructure Income Fund (&ldquo;ASGI&rdquo;) <BR>
Aberdeen Asia-Pacific Income Fund,&nbsp;Inc. (&ldquo;FAX&rdquo;)</B>&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Aberdeen Australia Equity Fund,&nbsp;Inc.
(&ldquo;IAF&rdquo;)<BR>
 The India Fund,&nbsp;Inc. ( &ldquo;IFN&rdquo;)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Philadelphia,
January&nbsp;11, 2022) -The above-noted Abrdn U.S. Closed-End Funds</FONT> (the &ldquo;Funds&rdquo; or individually the &ldquo;Fund&rdquo;),
today announced that the Funds paid the distributions noted in the table below on January&nbsp;11, 2022, on a per share basis to all shareholders
of record as of December&nbsp;30, 2021 (ex-dividend date December&nbsp;29, 2021). These dates apply to the Funds listed below with the
exception of the Aberdeen Australia Equity Fund,&nbsp;Inc. (IAF) which paid the distribution on January&nbsp;11, 2022 to all shareholders
of record as of November&nbsp;19, 2021 (ex-dividend date November&nbsp;18, 2021).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Ticker</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif">Exchange</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Fund</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Amount</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASGI</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 25%; padding-bottom: 1pt">NYSE</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 35%; text-align: left; padding-bottom: 1pt">Aberdeen Standard Global Infrastructure Income Fund</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">0.1083</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">FAX</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">NYSE American</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Aberdeen Asia-Pacific Income Fund,&nbsp;Inc.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0275</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">IAF</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">NYSE American</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Aberdeen Australia Equity Income Fund,&nbsp;Inc.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.1600</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFN</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">NYSE</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">The India Fund,&nbsp;Inc.</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.6400</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Each Fund has adopted a distribution policy to provide investors
with a stable distribution out of current income, supplemented by realized capital gains and, to the extent necessary, paid-in capital.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">For the Aberdeen Australia Equity Fund,&nbsp;Inc. (&ldquo;IAF&rdquo;),
this stock distribution was automatically paid in newly issued shares of the Fund unless otherwise instructed by the shareholder to be
paid in cash. Shares of common stock were issued at the lower of the net asset value (&ldquo;NAV&rdquo;) per share or the market price
per share with a floor for the NAV of not less than 95% of the market price on December&nbsp;20, 2021. The reinvestment price per share
for this distribution was $5.65. Fractional shares were generally settled in cash, except for registered shareholders with book entry
accounts at Computershare Investor Services who had whole and fractional shares added to their account.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">To have received the Aberdeen Australia Equity Fund,&nbsp;Inc.
(&ldquo;IAF&rdquo;) quarterly distribution payable in January&nbsp;2022 in cash instead of shares of common stock, for shareholders who
hold shares in &ldquo;street name,&rdquo; the bank, brokerage or nominee who holds the shares must have advised the Depository Trust Company
as to the full and fractional shares for which they want the distribution paid in cash by December&nbsp;17, 2021; and for shares that
are held in registered form, written notification for the election of cash by registered shareholders must have been received by Computershare
Investor Services prior to December&nbsp;17, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Under applicable U.S. tax rules, the amount and character
of distributable income for each Fund&rsquo;s fiscal year can be finally determined only as of the end of the Fund&rsquo;s fiscal year.
However, under Section&nbsp;19 of the Investment Company Act of 1940, as amended (the &ldquo;1940 Act&rdquo;) and related rules, the Funds
may be required to indicate to shareholders the estimated source of certain distributions to shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">The
following tables set forth the estimated amounts of the sources of the distributions for purposes of Section&nbsp;19 of the 1940 Act
and the rules&nbsp;adopted thereunder. The tables have been computed based on generally accepted accounting principles. The tables
include estimated amounts and percentages for the current distributions paid this month as well as for the cumulative distributions
paid relating to fiscal year to date, from the following sources: net investment income; net realized short-term capital gains; net
realized long-term capital gains; and return of capital. The estimated compositions of the distributions may vary because the
estimated composition may be impacted by future income, expenses and realized gains and losses on securities and currencies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Each Fund&rsquo;s estimated sources of the current distribution
paid this month and for its current fiscal year to date are as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="37" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Estimated Amounts of Current Distribution per Share</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="font: 13pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Fund</B></P></TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Distribution<BR>
 Amount</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Net Investment<BR>
 Income</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Net Realized<BR>
 Short-Term <BR>
Gains **</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Net Realized<BR>
 Long-Term <BR>
Gains</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid"><P STYLE="text-align: center; font: 13pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Return
                                            of Capital</B></FONT></P></TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASGI</FONT></TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">0.1083</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">0.0022</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">2</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">0.0011</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">1</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">0.1050</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">97</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">-</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">-</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">FAX</FONT></TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0275</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0179</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">65</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0096</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">35</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">IAF</FONT></TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.1600</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0176</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">11</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0128</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">8</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.1280</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">80</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0016</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">1</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">IFN</FONT></TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.6400</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0320</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">5</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.6080</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">95</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="38" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Estimated Amounts of Fiscal Year* to Date Cumulative Distributions per Share</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="font: 13pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Fund</B></P></TD>
    <TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Distribution<BR>
 Amount</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Net Investment<BR>
 Income</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Net Realized<BR>
 Short-Term<BR>
 Gains **</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Net Realized<BR>
 Long- Term<BR>
 Gains</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Return of Capital</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 9%">ASGI</TD>
    <TD STYLE="width: 1%">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">0.3249</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">0.0065</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">2</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">0.0032</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">1</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">0.3152</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">97</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">-</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right">-</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">FAX</TD>
    <TD>&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0550</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0358</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">65</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0192</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">35</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">IAF</TD>
    <TD>&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.1600</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0176</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">11</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0128</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">8</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.1280</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">80</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.0016</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">1</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">IFN***</TD>
    <TD>&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">3.2100</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">0.1605</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">5</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">3.0495</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">95</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">* ASGI has a 9/30 fiscal year end; FAX and IAF have a 10/31
fiscal year end; IFN has 12/31 fiscal year end.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">** includes currency gains.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">*** The amount reflected is inclusive of the Fund&rsquo;s
four quarterly distributions for 2021 and the special cash election distribution which is disclosed in an additional press release.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Where the estimated amounts above show a portion of the
distribution to be a &ldquo;Return of Capital,&rdquo; it means that Fund estimates that it has distributed more than its income and capital
gains; therefore, a portion of your distribution may be a return of capital. A return of capital may occur for example, when some or all
of the money that you invested in a Fund is paid back to you. A return of capital distribution does not necessarily reflect the Fund&rsquo;s
investment performance and should not be confused with &ldquo;yield&rdquo; or &ldquo;income.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><B>The amounts and sources of distributions reported in
this notice are only estimates and are not being provided for tax reporting purposes. The final determination of the source of all distributions
for the current year will only be made after year-end. The actual amounts and sources of the amounts for tax reporting purposes will depend
upon the Fund&rsquo;s investment experience during the remainder of the fiscal year and may be subject to change based on tax regulations.
After the end of each calendar year, a Form&nbsp;1099-DIV will be sent to shareholders for the prior calendar year that will tell you
how to report these distributions for federal income tax purposes.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">The following table provides the Funds&rsquo; total return
performance based on net asset value (NAV) over various time periods compared to the Funds&rsquo; annualized and cumulative distribution
rates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 85%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="17" STYLE="text-align: center; font-size: 10pt; border-bottom: Black 1pt solid"><B>Fund Performance and Distribution
    Rate Information</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt"><B>Fund</B></TD><TD STYLE="text-align: center; font-size: 10pt; padding-bottom: 1pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><B>Average <BR>
Annual Total<BR>
 Return on NAV<BR>

    for the 5 Year<BR>
 Period Ending<BR>
 11/30/2021 &sup1;</B></TD><TD STYLE="text-align: center; padding-bottom: 1pt; font-size: 10pt"><B>&nbsp;</B></TD><TD STYLE="text-align: center; font-size: 10pt; padding-bottom: 1pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; font-size: 10pt; border-bottom: Black 1pt solid"><B>Current Fiscal<BR>
 Period&rsquo;s<BR>
 Annualized<BR>

    Distribution<BR>
 Rate on NAV</B></TD><TD STYLE="text-align: center; padding-bottom: 1pt; font-size: 10pt"><B>&nbsp;</B></TD><TD STYLE="text-align: center; font-size: 10pt; padding-bottom: 1pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; font-size: 10pt; border-bottom: Black 1pt solid"><B>Cumulative <BR>
Total Return<BR>
 on NAV &sup1;</B></TD><TD STYLE="text-align: center; padding-bottom: 1pt; font-size: 10pt"><B>&nbsp;</B></TD><TD STYLE="text-align: center; font-size: 10pt; padding-bottom: 1pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; font-size: 10pt; border-bottom: Black 1pt solid"><B>Cumulative<BR>
 Distribution<BR>
 Rate on NAV
    &sup2;</B></TD><TD STYLE="text-align: center; padding-bottom: 1pt; font-size: 10pt"><B>&nbsp;</B></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: center; width: 48%; font-size: 10pt; padding-bottom: 1pt">ASGI &sup2;</TD><TD STYLE="width: 1%; font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">14.06</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left">%<SUP>3</SUP></TD><TD STYLE="width: 1%; font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">5.88</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left">%</TD><TD STYLE="width: 1%; font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">0.34</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left">%</TD><TD STYLE="width: 1%; font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">0.98</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: center; font-size: 10pt; padding-bottom: 1pt">FAX &sup2;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">4.08</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">7.67</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">(1.16</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">)%</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">0.64</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: center; font-size: 10pt; padding-bottom: 1pt">IFN &sup2;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">13.05</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">9.75</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">14.78</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">%</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">7.25</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">%</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>1
</SUP></FONT><FONT STYLE="font-size: 10pt">Return data is net of all Fund expenses and fees and assumes the reinvestment of all distributions
reinvested at prices obtained under the Fund&rsquo;s dividend reinvestment plan.&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>2
</SUP></FONT>Based on the Fund&rsquo;s NAV as of November&nbsp;30, 2021.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>3
</SUP></FONT>The Fund launched within the past 5 years; the performance and distribution rate information presented reflects data from
inception (July&nbsp;29, 2020) through November&nbsp;30, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 85%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="17" STYLE="text-align: center; font-size: 10pt; border-bottom: Black 1pt solid"><B>Fund Performance and Distribution Rate Information</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt"><B>Fund</B></TD><TD STYLE="text-align: center; font-size: 10pt; padding-bottom: 1pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><B>Average<BR>
 Annual Total<BR>
 Return on NAV<BR>

    for the 5 Year<BR>
 Period Ending<BR>
 10/31/2021 &sup1;</B></TD><TD STYLE="text-align: center; padding-bottom: 1pt; font-size: 10pt"><B>&nbsp;</B></TD><TD STYLE="text-align: center; font-size: 10pt; padding-bottom: 1pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; font-size: 10pt; border-bottom: Black 1pt solid"><B>Current Fiscal<BR>
 Period&rsquo;s<BR>
 Annualized<BR>
 Distribution<BR>

    Rate on NAV</B></TD><TD STYLE="text-align: center; padding-bottom: 1pt; font-size: 10pt"><B>&nbsp;</B></TD><TD STYLE="text-align: center; font-size: 10pt; padding-bottom: 1pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="text-align: center; font-size: 10pt; border-bottom: Black 1pt solid"><B>Cumulative<BR>
 Total Return<BR>
 on NAV &sup1;</B></TD><TD STYLE="text-align: center; padding-bottom: 1pt; font-size: 10pt"><B>&nbsp;</B></TD><TD STYLE="text-align: center; font-size: 10pt; padding-bottom: 1pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; text-align: center; font-size: 10pt; border-bottom: Black 1pt solid"><B>Cumulative<BR>
 Distribution<BR>
 Rate on NAV &sup2;</B></TD><TD STYLE="text-align: center; padding-bottom: 1pt; font-size: 10pt"><B>&nbsp;</B></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: center; width: 48%; font-size: 10pt">IAF 2</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">12.43</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">%</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">9.16</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">%</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">38.09</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">%</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">9.16</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">%</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>1
</SUP></FONT>Return data is net of all Fund expenses and fees and assumes the reinvestment of all distributions reinvested at prices
obtained under the Fund&rsquo;s dividend reinvestment plan.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>2
</SUP></FONT>Based on the Fund&rsquo;s NAV as of October&nbsp;31, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><B>Shareholders should not draw any conclusions about a
Fund&rsquo;s investment performance from the amount of the Fund&rsquo;s current distributions or from the terms of the distribution policy
(the &ldquo;Distribution Policy&rdquo;).</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">While NAV performance may be indicative of the Fund&rsquo;s
investment performance, it does not measure the value of a shareholder&rsquo;s investment in the Fund. The value of a shareholder&rsquo;s
investment in the Fund is determined by the Fund&rsquo;s market price, which is based on the supply and demand for the Fund&rsquo;s shares
in the open market.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Pursuant to an exemptive
order granted by the Securities and Exchange Commission, the Funds may distribute any long-term capital gains more frequently than
the limits provided in Section&nbsp;19(b)&nbsp;under the 1940 Act and Rule&nbsp;19b-1 thereunder. Therefore, distributions paid by
the Funds during the year may include net income, short-term capital gains, long-term capital gains and/or a return of capital. Net
income dividends and short-term capital gain dividends, while generally taxable at ordinary income rates, may be eligible, to the
extent of qualified dividend income earned by the Funds, to be taxed at a lower rate not to exceed the maximum rate applicable to
your long-term capital gains. Distributions made in any calendar year in excess of investment company taxable income and net capital
gain are treated as taxable ordinary dividends to the extent of undistributed earnings and profits, and then as a return of capital
that reduces the adjusted basis in the shares held. To the extent return of capital distributions exceed the adjusted basis in the
shares held, capital gain is recognized with a holding period based on the period the shares have been held at the date such amount
is received.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">The payment of distributions in accordance with the Distribution
Policy may result in a decrease in the Fund&rsquo;s net assets. A decrease in the Fund&rsquo;s net assets may cause an increase in the
Fund&rsquo;s annual operating expense ratio and a decrease in the Fund&rsquo;s market price per share to the extent the market price correlates
closely to the Fund&rsquo;s net asset value per share. The Distribution Policy may also negatively affect the Fund&rsquo;s investment
activities to the extent that the Fund is required to hold larger cash positions than it typically would hold or to the extent that the
Fund must liquidate securities that it would not have sold, for the purpose of paying the distribution. Each Fund&rsquo;s Board has the
right to amend, suspend or terminate the Distribution Policy at any time. The amendment, suspension or termination of the Distribution
Policy may affect the Fund&rsquo;s market price per share. Investors should consult their tax advisor regarding federal, state and local
tax considerations that may be applicable in their particular circumstances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Circular
230 disclosure</U></FONT>: To ensure compliance with requirements imposed by the U.S. Treasury, we inform you that any U.S. tax advice
contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose
of (i)&nbsp;avoiding penalties under the Internal Revenue Code or (ii)&nbsp;promoting, marketing or recommending to another party any
transaction or matter addressed herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">In the United States, abrdn is the marketing name for the
following affiliated, registered investment advisers: abrdn Inc., Aberdeen Asset Managers Ltd., abrdn Australia Limited, abrdn Asia Limited,
Aberdeen Capital Management, LLC, Aberdeen Standard Investments ETFs Advisors LLC and Aberdeen Standard Alternative Funds Limited.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Closed-end funds are traded
on the secondary market through one of the stock exchanges. A Fund&rsquo;s investment return and principal value will fluctuate so that
an investor&rsquo;s shares may be worth more or less than the original cost. Shares of closed-end funds may trade above (a premium) or
below (a discount) the net asset value (NAV) of the fund&rsquo;s portfolio. There is no assurance that a Fund will achieve its investment
objective. Past performance does not guarantee future results.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="border: Black 1pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif; padding-top: 3pt; padding-bottom: 3pt">If you wish to receive this information electronically, please contact Investor.Relations@abrdn.com</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><U>https://www.abrdn.com/en-us/cefinvestorcenter/fund-centre/closed-end-funds</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">###</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.13(C5)
<SEQUENCE>9
<FILENAME>tm221498d3_ex99-13c5.htm
<DESCRIPTION>EXHIBIT 99.13(C5)
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 99.13(c5)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 314.7pt">&nbsp;</P>

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 314.7pt"><IMG SRC="tm221498d3_ex99-13c5img001.jpg" ALT="" STYLE="height: 45px; width: 209px"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Press Release</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>FOR IMMEDIATE RELEASE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>For More Information Contact:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Investor Relations</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">1-800-522-5465</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Investor.Relations@abrdn.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>THE INDIA FUND,&nbsp;INC. ANNOUNCES<BR>

PAYMENT OF SPECIAL CASH ELECTION DISTRIBUTION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(Philadelphia, January&nbsp;31, 2022)
- <U>The India Fund,&nbsp;Inc. <B>(NYSE: IFN)</B></U> (the &ldquo;Fund&rdquo;), a closed-end equity fund, announced today that it paid
on January&nbsp;31, 2022, a distribution of $0.80 per share to shareholders of record at the close of business on December&nbsp;20, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-indent: 0.25in; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As previously announced, the distribution
was payable in shares of the Fund&rsquo;s common stock. However, stockholders had the option to request that their distributions be paid
in cash in lieu of shares of the Fund&rsquo;s common stock. For purposes of computing the stock portion of the dividend, the common stock
distributed was valued at $21.77 per share, which equaled the average closing price of the Fund&rsquo;s common shares on the NYSE on January&nbsp;20,
2022, and the two preceding trading days.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-indent: 0.25in; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Under applicable U.S. tax rules, the amount and character
of distributable income for each Fund&rsquo;s fiscal year can be finally determined only as of the end of the Fund&rsquo;s fiscal year.
However, under Section&nbsp;19 of the Investment Company Act of 1940, as amended (the &ldquo;1940 Act&rdquo;) and related rules, the Fund
may be required to disclose to shareholders the estimated source of certain distributions to shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-indent: 0.25in; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following tables set forth the estimated amounts of
the sources of the distributions for purposes of Section&nbsp;19 of the 1940 Act and the rules&nbsp;adopted thereunder. The tables have
been computed based on generally accepted accounting principles. The tables include estimated amounts and percentages for the current
distributions paid this month as well as for the cumulative distributions paid relating to fiscal year to date, from the following sources:
net investment income; net realized short-term capital gains; net realized long-term capital gains; and return of capital. The estimated
compositions of the distributions may vary because the estimated composition may be impacted by future income, expenses and realized gains
and losses on securities and currencies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-indent: 0.25in; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Fund&rsquo;s estimated sources of the current distribution
paid this month and for its current fiscal year to date are as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-family: Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
<TD COLSPAN="36" STYLE="text-align: center; font-size: 10pt; font-weight: bold; border-bottom: Black 1pt solid">Estimated Amounts of Current Distribution per Share</TD></TR>
<TR STYLE="font-size: 10pt; vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"><B>Fund</B></TD>
<TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">&nbsp;</TD>
<TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><B>Distribution <BR>
Amount</B></TD>
<TD STYLE="padding-bottom: 1pt; font-size: 10pt; font-weight: bold; text-align: center">&nbsp;</TD>
<TD STYLE="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">&nbsp;</TD>
<TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><B>Net Investment <BR> Income</B></TD>
<TD STYLE="font-size: 10pt; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
<TD STYLE="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">&nbsp;</TD>
<TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><B>Net Realized <BR>
Short-Term <BR>
Gains **</B></TD>
<TD STYLE="font-size: 10pt; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
<TD STYLE="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">&nbsp;</TD>
<TD COLSPAN="5" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center"><B>Net Realized<BR>
 Long-Term<BR>
 Gains</B></TD>
<TD STYLE="font-size: 10pt; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center">&nbsp;</TD>
<TD COLSPAN="5" STYLE="font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center"><B>Return
of Capital</B></TD>
<TD STYLE="font-size: 10pt; padding-bottom: 1pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
<TD STYLE="width: 11%; font-size: 10pt; text-align: center">IFN</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD>
<TD STYLE="width: 10%; font-size: 10pt; text-align: right">0.8000</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD>
<TD STYLE="width: 6%; font-size: 10pt; text-align: right">-</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD>
<TD STYLE="width: 6%; font-size: 10pt; text-align: right">-</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD>
<TD STYLE="width: 8%; font-size: 10pt; text-align: right">0.0400</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD>
<TD STYLE="width: 6%; font-size: 10pt; text-align: right">5</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">%</TD>
<TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD>
<TD STYLE="width: 8%; font-size: 10pt; text-align: right">0.7600</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD>
<TD STYLE="width: 7%; font-size: 10pt; text-align: right">95</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">%</TD>
<TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD>
<TD STYLE="width: 6%; font-size: 10pt; text-align: right">-</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD>
<TD STYLE="width: 6%; font-size: 10pt; text-align: right">-</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="37" STYLE="text-align: center; font-size: 10pt; font-weight: bold; border-bottom: Black 1pt solid">Estimated Amounts of Fiscal Year* to Date Cumulative Distributions per Share</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center; font-size: 10pt; font-weight: bold; border-bottom: Black 1pt solid">Fund</TD><TD STYLE="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; font-size: 10pt; font-weight: bold; border-bottom: Black 1pt solid">Distribution <BR>
Amount</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center; font-size: 10pt; font-weight: bold; border-bottom: Black 1pt solid">Net Investment<BR>
 Income</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Net Realized <BR>
Short-Term <BR>
Gains **</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center; font-size: 10pt; font-weight: bold; border-bottom: Black 1pt solid">Net Realized Long- <BR>
    Term Gains</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="text-align: center; font-size: 10pt; font-weight: bold; border-bottom: Black 1pt solid">Return of <BR>
Capital</TD><TD STYLE="text-align: center; padding-bottom: 1pt; font-size: 10pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: center; width: 10%">IFN***</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">3.2100</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 6%; font-size: 10pt; text-align: right">-</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 6%; font-size: 10pt; text-align: right">-</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 8%; font-size: 10pt; text-align: right">0.1605</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 6%; font-size: 10pt; text-align: right">5</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">%</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 8%; font-size: 10pt; text-align: right">3.0495</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 7%; font-size: 10pt; text-align: right">95</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">%</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 6%; font-size: 10pt; text-align: right">-</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 6%; font-size: 10pt; text-align: right">-</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">* The fiscal year end is 12/31.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">** Includes currency gains.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">*** The amount reflected is inclusive of the Fund&rsquo;s
four quarterly distributions for 2021 and the special cash election distribution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>The amounts and sources of distributions reported in
this notice are only estimates and are not being provided for tax reporting purposes. The final determination of the source of all distributions
for the current year will only be made after year-end. The actual amounts and sources of the amounts for tax reporting purposes will depend
upon the Fund&rsquo;s investment experience during the remainder of the fiscal year and may be subject to change based on tax regulations.
After the end of each calendar year, a Form&nbsp;1099-DIV will be sent to shareholders for the prior calendar year that will tell you
how to report these distributions for federal income tax purposes.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following table provides the Fund&rsquo;s total return
performance based on net asset value (NAV) over various time periods compared to the Fund&rsquo;s annualized and cumulative distribution
rates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<TR STYLE="font-size: 10pt; vertical-align: bottom">
<TD COLSPAN="17" STYLE="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt; font-weight: bold">Fund Performance and Distribution Rate Information</TD></TR>
<TR STYLE="font-size: 10pt; vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>Fund</B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
<TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>Average
Annual Total <BR>
Return on NAV for the 5 <BR>
Year Period Ending<BR>
11/30/2021<FONT STYLE="font-size: 8pt"><SUP> 1</SUP></FONT></B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
<TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Current Fiscal <BR>
Period&rsquo;s <BR>
Annualized<BR>
 Distribution <BR>
Rate on NAV</TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
<TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>Cumulative
<BR>
Total Return<BR>
on NAV <FONT STYLE="font-size: 8pt"><SUP>1</SUP></FONT></B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
<TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><B>Cumulative<BR>
Distribution<BR>
Rate on NAV <FONT STYLE="font-size: 8pt"><SUP>2</SUP></FONT></B></TD>
<TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="font-size: 10pt; vertical-align: bottom; background-color: rgb(204,238,255)">
<TD STYLE="text-align: center; width: 10%; font-size: 10pt">IFN <FONT STYLE="font-size: 8pt"><SUP>2</SUP></FONT></TD>
<TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD>
<TD STYLE="width: 30%; font-size: 10pt; text-align: right">13.05</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">%</TD>
<TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD>
<TD STYLE="width: 20%; font-size: 10pt; text-align: right">9.75</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">%</TD>
<TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD>
<TD STYLE="width: 15%; font-size: 10pt; text-align: right">14.78</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">%</TD>
<TD STYLE="width: 1%; font-size: 10pt">&nbsp;</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD>
<TD STYLE="width: 13%; font-size: 10pt; text-align: right">7.25</TD>
<TD STYLE="width: 1%; font-size: 10pt; text-align: left">%</TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><SUP>1</SUP> </FONT> Return data is
net of all Fund expenses and fees and assumes the reinvestment of all distributions reinvested at prices obtained under the
Fund&rsquo;s dividend reinvestment plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 8pt"><SUP>2 </SUP></FONT> Based on the
Fund&rsquo;s NAV as of November&nbsp;30, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Shareholders should not draw any conclusions about the Fund&rsquo;s
investment performance from the amount of the Fund&rsquo;s current distributions or from the terms of the distribution policy (the &ldquo;Distribution
Policy&rdquo;).</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">While NAV performance may be indicative of the Fund&rsquo;s
investment performance, it does not measure the value of a shareholder&rsquo;s investment in the Fund. The value of a shareholder&rsquo;s
investment in the Fund is determined by the Fund&rsquo;s market price, which is based on the supply and demand for the Fund&rsquo;s shares
in the open market.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to an exemptive order granted by the Securities
and Exchange Commission, the Fund may distribute any long-term capital gains more frequently than the limits provided in Section&nbsp;19(b)&nbsp;under
the 1940 Act and Rule&nbsp;19b-1 thereunder. Therefore, distributions paid by the Fund during the year may include net income, short-term
capital gains, long-term capital gains and/or a return of capital. Net income dividends and short-term capital gain dividends, while generally
taxable at ordinary income rates, may be eligible, to the extent of qualified dividend income earned by the Fund, to be taxed at a lower
rate not to exceed the maximum rate applicable to your long-term capital gains. Distributions made in any calendar year in excess of investment
company taxable income and net capital gain are treated as taxable ordinary dividends to the extent of undistributed earnings and profits,
and then as a return of capital that reduces the adjusted basis in the shares held. To the extent return of capital distributions exceed
the adjusted basis in the shares held, capital gain is recognized with a holding period based on the period the shares have been held
at the date such amount is received.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The payment of distributions in accordance with the Distribution
Policy may result in a decrease in the Fund&rsquo;s net assets. A decrease in the Fund&rsquo;s net assets may cause an increase in
the Fund&rsquo;s annual operating expense ratio and a decrease in the Fund&rsquo;s market price per share to the extent the market
price correlates closely to the Fund&rsquo;s net asset value per share. The Distribution Policy may also negatively affect the
Fund&rsquo;s investment activities to the extent that the Fund is required to hold larger cash positions than it typically would
hold or to the extent that the Fund must liquidate securities that it would not have sold, for the purpose of paying the
distribution. The Fund&rsquo;s Board of Directors has the right to amend, suspend or terminate the Distribution Policy at any time. The amendment,
suspension or termination of the Distribution Policy may affect the Fund&rsquo;s market price per share. Investors should consult their
tax advisor regarding federal, state and local tax considerations that may be applicable in their particular circumstances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In the United States, abrdn is the marketing name for the
following affiliated, registered investment advisers: abrdn Inc., Aberdeen Asset Managers Ltd., abrdn Australia Limited, abrdn Asia Limited,
Aberdeen Capital Management, LLC, Aberdeen Standard Investments ETFs Advisors LLC and Aberdeen Standard Alternative Funds Limited.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Closed-end funds are traded on the secondary market through
one of the stock exchanges. The Fund&rsquo;s investment return and principal value will fluctuate so that an investor&rsquo;s shares may
be worth more or less than the original cost. Shares of closed-end funds may trade above (a premium) or below (a discount)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">the net asset value (NAV) of the fund&rsquo;s portfolio.
There is no assurance that the Fund will achieve its investment objective. Past performance does not guarantee future results.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="1" STYLE="border: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-top: 3pt; text-align: center; padding-bottom: 3pt">If you wish to receive this information electronically, please contact Investor.Relations@abrdn.com</TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">###</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.13(D)
<SEQUENCE>10
<FILENAME>tm221498d3_ex99-13d.htm
<DESCRIPTION>EXHIBIT 99.13(D)
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; margin-left: 0.25in; text-indent: 0in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; margin-left: 0.25in; text-indent: 0in; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; margin-left: 0.25in; text-indent: 0in; text-align: right"><B>Exhibit&nbsp;99.13d</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; margin-left: 0.25in; text-indent: 0in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; margin-left: 0.25in; text-indent: 0in; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B><U>PROXY
VOTING POLICY</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>I.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Generally</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Rules&nbsp;adopted by the
Securities and Exchange Commission (&ldquo;SEC&rdquo;) under the Investment Company Act of 1940, as amended (the &ldquo;1940 Act&rdquo;)
require the Funds to disclose publicly its proxy voting policies and procedures, as well as its actual proxy votes. The SEC rules&nbsp;also
permit the Funds to delegate its proxy voting responsibilities to the Funds&rsquo; Investment Manager,&nbsp;Investment Adviser, and Sub-advisers
(collectively &ldquo;the Advisers&rdquo;). In connection with this ability to delegate proxy voting responsibilities, the SEC has adopted
rules&nbsp;under the Investment Advisers Act of 1940, as amended, that require the Advisers to adopt and implement written proxy voting
policies and procedures that are reasonably designed to ensure that it votes proxies on behalf of its clients, when given such authority,
in the best interests of those clients.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Consistent with the SEC&rsquo;s
requirements, the Funds have delegated responsibility for voting its proxy to the Funds&rsquo; Investment Manager,&nbsp;Investment Adviser
and Sub-advisers. The Advisers have adopted proxy voting policies and procedures to ensure the proper, and timely, voting of the proxies
on behalf of the Funds. Moreover, the Advisers will assist the Funds in the preparation of each Fund&rsquo;s complete proxy voting record
on Form&nbsp;N-PX for the twelve-month period ended June&nbsp;30, by no later than August&nbsp;31 of each year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>II.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Procedures</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Each Fund shall ensure that
its investment manager, investment adviser and sub-advisers are compliant with applicable rules&nbsp;and regulations. These rules&nbsp;and
regulations require, in part, that each Fund disclose how it votes each proxy. The rules&nbsp;and regulations also require that the Advisers
disclose that they have (1)&nbsp;adopted and implemented proxy voting policies; and (2)&nbsp;adopted procedures regarding how each portfolio
security is voted in relation to each Fund. The Adviser must disclose that the procedures are the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">1.</TD><TD STYLE="text-align: justify">are written;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">2.</TD><TD STYLE="text-align: justify">are reasonably designed to ensure that the adviser votes proxies in the best interest of the adviser&rsquo;s
clients;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">3.</TD><TD STYLE="text-align: justify">describe the adviser&rsquo;s proxy voting procedures to the adviser&rsquo;s clients and provides copies
of the adviser&rsquo;s proxy voting procedures on request;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">4.</TD><TD STYLE="text-align: justify">set forth the process by which the adviser evaluates the issues presented by a proxy and records the adviser&rsquo;s
decision about how the proxy will be voted;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">5.</TD><TD STYLE="text-align: justify">establish procedures for the identification and handling of proxies that involve material conflicts of
interest with the adviser&rsquo;s clients; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">6.</TD><TD STYLE="text-align: justify">disclose to the adviser&rsquo;s clients how the clients may obtain information on how the adviser voted
the clients&rsquo; proxies.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Funds also shall disclose
to shareholders the policies and procedures that are used to determine how to vote proxies. The Funds include in the Funds&rsquo; statement
of additional information appropriate summary disclosure regarding the proxy voting policies and procedures of the Funds&rsquo; adviser
and sub-advisers, and any third party retained by the Funds&rsquo; investment adviser or sub-adviser to determine how to vote proxies.
In addition, as required by the financial statements&rsquo; requirements of Form&nbsp;N-1A and N-2, the Funds&rsquo; financial statements
must include a statement that a description of the policies and procedures that the Funds use to vote proxies relating to portfolio securities
is available, without charge: (i)&nbsp;upon request, by calling a specified toll-free (or collect) telephone number; or (ii)&nbsp;on the
Funds&rsquo; website; and (iii)&nbsp;on the SEC website at www.sec.gov.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Funds also shall file
with the SEC, on an annual basis, the complete proxy voting record of each Fund on Form&nbsp;N-PX for the twelve-month period ending June&nbsp;30<SUP>th</SUP>,
by no later than August&nbsp;31<SUP>st</SUP> of each year, which Report on Form&nbsp;N-PX shall be executed by the principal executive
officer of the each Fund. Each Fund&rsquo;s proxy voting record on the Form&nbsp;N-PX Report shall be made available by each Fund, without
charge, upon request, by calling specified toll-free (or collect) telephone number (but is not available on the Funds&rsquo; website).
If a Fund receives a telephonic request for a proxy voting record, the Fund shall send the requested information disclosed in the Fund&rsquo;s
most-recently filed Report on Form&nbsp;N-PX within three (3)&nbsp;business days of the receipt of the request for this information, by
first-class mail or other means designed to ensure equally prompt delivery.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Sub-advisers to the Funds
must have procedures and internal controls to ensure compliance with proxy voting regulations. Specifically, the sub-advisers must have
procedures for the reporting of proxy voting, and communicating changes in proxy voting policies to the Funds. Prior to Board approval
of new advisers, the Chief Compliance Officer (&ldquo;CCO&rdquo;) reviews the proxy voting policies and procedures of the sub-adviser.
The CCO ensures that any inadequate procedures or controls of a sub-adviser are reported to the Board and must be corrected in a timely
manner.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.13(E)
<SEQUENCE>11
<FILENAME>tm221498d3_ex99-13e.htm
<DESCRIPTION>EXHIBIT 99.13(E)
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; background-color: white"><B>Exhibit
99.13e</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Proxy Voting Policies
and Procedures</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>abrdn&nbsp;U.S. Registered
Advisers</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Proxy Voting Guidelines</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B><I>Effective
as of March&nbsp;2022</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Rule&nbsp;206(4)-6 under
the Investment Advisers Act of 1940, as amended (the &ldquo;Advisers Act&rdquo;) requires the abrdn Advisers to vote proxies in a manner
consistent with clients&rsquo; best interest and must not place its interests above those of its clients when doing so. It requires the
abrdn Advisers to: (i)&nbsp;adopt and implement written policies and procedures that are reasonably designed to ensure that the abrdn
Advisers vote proxies in the best interest of the clients, and (ii)&nbsp;to disclose to the clients how they may obtain information on
how the abrdn Advisers voted proxies. In addition, Rule&nbsp;204-2 requires the abrdn Advisers to keep records of proxy voting and client
requests for information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">As registered investment
advisers, the abrdn Advisers have an obligation to vote proxies with respect to securities held in its client portfolios in the best interests
of the clients for which it has proxy voting authority.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The abrdn Advisers are
committed to exercising responsible ownership with a conviction that companies adopting best practices in corporate governance will be
more successful in their core activities and deliver enhanced returns to shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The abrdn Advisers have
adopted a proxy voting policy. The proxy voting policy is designed and implemented in a way that is reasonably expected to ensure that
proxies are voted in the best interests of clients.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Voting decisions are
made by the abrdn Advisers&rsquo; investment teams, and are based on their knowledge of the company and discussions with management &ndash;
abrdn Advisers&rsquo; investment managers consider explanations from companies about their compliance with relevant corporate governance
codes and may refer to independent research from voting advisory services in reaching a voting decision. However, voting decisions for
exchange traded funds are made strictly in accordance with ISS&rsquo;s proxy voting guidelines which are reviewed and approved on an annual
basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Where contentious issues
arise in relation to motions put before a shareholders&rsquo; meeting, abrdn Advisers will usually contact the management of the company
to exchange views and give management the opportunity to articulate its position. The long term nature of the relationships that we develop
with investee company boards should enable us to deal with any concerns that we may have over strategy, the management of risk or governance
practices directly with the chairman or senior independent director. In circumstances where this approach is unsuccessful, abrdn Advisers
are prepared to escalate their intervention by expressing their concerns through the company&rsquo;s advisers, through interaction with
other shareholders or attending and speaking at General Meetings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">In managing third-party
money on behalf of clients, there are a limited number of situations where potential conflicts of interest could arise in the context
of proxy voting. One case is where funds are invested in companies that are either clients or related parties of clients. Another case
is where one fund managed by abrdn invests in other funds managed by abrdn.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">For cases involving potential
conflicts of interest, abrdn Advisers have implemented procedures to ensure the appropriate handling of proxy voting decisions. The guiding
principle of abrdn Advisers&rsquo; conflicts of interest policy is simple &ndash; to exercise our right to vote in the best interests
of the clients on whose behalf we are managing funds.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We employ ISS as a service
provider to facilitate electronic voting. We require ISS to provide recommendations based on our own set of parameters tailored to abrdn&rsquo;s
assessment and approach, but remain conscious always that all voting decisions are our own on behalf of our clients. We consider ISS&rsquo;s
recommendations and those based on our custom parameters as input to our voting decisions. We make use of the ISS standard research and
recommendations and those based on our own custom policy as input to our voting decisions. Where our analysts make a voting decision that
is different from the recommendations based on our custom policy they will provide a rationale for such a decisions which will be made
publicly available in our voting disclosures. In instances where we become aware of an issuer filing or intending to file additional soliciting
materials after abrdn has received ISS&rsquo; voting recommendation but before the proxy voting submission deadline, and the information
is received sufficiently in advance of the submission deadline, abrdn will assess whether the new information is considered material to
the voting decision, and whether a change in vote is warranted. This will also apply to automated pre-populated votes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">In order to make proxy
voting decisions, an abrdn analyst will assess the resolutions at general meetings in our active investment portfolios. This analysis
will be based on our knowledge of the company, but will also make use of the custom and standard recommendations provided by ISS as described
above. The product of this analysis will be final voting decision instructed through ISS applied to all funds for which abrdn have been
appointed to vote. For funds managed by a sub-adviser, we may delegate to the sub-adviser the authority to vote proxies; however, the
sub-adviser will be required to either follow our policies and procedures or to demonstrate that their policies and procedures are consistent
with ours, or otherwise implemented in the best interest of clients.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">There may be certain
circumstances where abrdn may take a more limited role in voting proxies. We will not vote proxies for client accounts in which the client
contract specifies that abrdn will not vote. We may abstain from voting a client proxy if the voting is uneconomic or otherwise not in
clients&rsquo; best interests. For companies held only in passively managed portfolios the abrdn custom recommendations provided by ISS
will be used to automatically apply our voting approach; we have scope to intervene to test that this delivers appropriate results, and
will on occasions intrude to apply a vote more fully in clients&rsquo; best interests. If voting securities are part of a securities lending
program, we may be unable to vote while the securities are on loan. However, we have the ability to recall shares on loan or to restrict
lending when required, in order to ensure all shares have voted. In addition, certain jurisdictions may impose share-blocking restrictions
at various times which may prevent abrdn from exercising our voting authority.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">We recognize that there
may be situations in which we vote at a company meeting where we encounter a conflict of interest. Such situations include:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 3%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&bull;</FONT></TD>
    <TD STYLE="width: 94%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">where a portfolio manager owns the holding in a personal account</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 3%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&bull;</FONT></TD>
    <TD STYLE="width: 94%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">An investee company that is also a segregated client</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 3%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&bull;</FONT></TD>
    <TD STYLE="width: 94%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">An investee company where an executive director or officer of our company is also a director of that company</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 3%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&bull;</FONT></TD>
    <TD STYLE="width: 94%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">An investee company where an employee of abrdn is a director of that company</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 3%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&bull;</FONT></TD>
    <TD STYLE="width: 94%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">A significant distributor of our products</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 3%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&bull;</FONT></TD>
    <TD STYLE="width: 94%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Any other companies which may be relevant from time to time</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">In order to manage such
conflicts of interests, we have established procedures to escalate decision-making so as to ensure that our voting decisions are based
on our clients&rsquo; best interests and are not impacted by any conflict.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">This policy has been
developed by the abrdn corporate governance working group. The implementation of this policy, along with the conflicts of interest database,
will be reviewed periodically by the group. abrdn&rsquo;s Stewardship Policy is published on our website.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">To the extent that an
abrdn Adviser may rely on sub-advisers, whether affiliated or unaffiliated, to manage any client portfolio on a discretionary basis, the
abrdn Adviser may delegate responsibility for voting proxies to the sub-adviser. However, such sub-advisers will be required either to
follow these Policies and Procedures or to demonstrate that their proxy voting policies and procedures are consistent with these Policies
and Procedures or otherwise implemented in the best interests of the abrdn Advisers &rsquo; clients. Clients that have not granted abrdn
voting authority over securities held in their accounts will receive their proxies in accordance with the arrangements they have made
with their service providers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">As disclosed in Part&nbsp;2A
of each abrdn Adviser&rsquo;s Form&nbsp;ADV, a client may obtain information on how its proxies were voted by requesting such information
from its abrdn Adviser. Unless specifically requested by a client in writing, and other than as required for the Funds, the abrdn Advisers
do not generally disclose client-specific proxy votes to third parties.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Our proxy voting records are available per
request and on the SEC&rsquo;s website at SEC.gov.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">On occasions when it is deemed to be a fiduciary
for an ERISA client&rsquo;s assets, abrdn will vote the Plan assets in accordance with abrdn&rsquo;s Proxy Voting Policy and in line with
DOL guidance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>ABRDN&rsquo;S LISTED
COMPANY</B>&nbsp;<B>STEWARDSHIP GUIDELINES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white; color: #212529"><B>Dated
October&nbsp;2019</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; color: #212529">In our view, good governance
and stewardship are vital to safeguard the way in which a company is managed and to ensure that it operates responsibly in relation to
its customers employees, shareholders, and the wider community. We also believe that markets and companies which adopt best practices
in corporate governance and risk management &ndash; including the management of environment and social risks &ndash; are more likely to
deliver sustainable, long-term investment performance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; color: #212529"><B>Our expectations</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; color: #212529">Our listed company stewardship
guidelines over the following pages&nbsp;provide a framework for investment analysis, engagement and proxy voting for companies worldwide.
As global investors, we are particularly aware that the structures and frameworks for governance vary across regions. Furthermore, what
we expect of the companies in which we invest varies between different stages of business development and the underlying history and nature
of the company in question. We seek to understand each company&rsquo;s individual circumstances and so evaluate how it can best be governed
and overseen. As such, we strive to apply the guidelines set out on these pages&nbsp;in response to the needs of that individual company
at that particular time. Our heritage as a predominantly active fund manager helps drive this bespoke approach to understanding good governance
and risk management.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; color: #212529">We have a clear perception
of what constitutes best practice globally &ndash; as set out in this document &ndash; but we will reflect our close understanding of
individual companies in our approach to applying these standards.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; color: #212529"><B>Our approach to stewardship</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; color: #212529">As defined in our Stewardship
Principles we seek to integrate and appraise environmental, social and governance factors in our investment process. Our aim is to generate
the best long-term outcomes for our clients and we will actively take steps as stewards and owners to protect and enhance the value of
our clients&rsquo; assets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; color: #212529">Stewardship is a reflection
of this bespoke approach to good governance and risk management. We seek to understand each company&rsquo;s specific approach to governance,
how value is created through business success and how investors&rsquo; interests are protected through the management of risks that materially
impact business success. This requires us to play our part in the governance process by being active stewards of companies, dynamically
involved in dialogue with management and non-executive directors, fully understanding the material risks and opportunities &ndash; including
those relating to environmental and social factors and helping to shape the future success of the business.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; color: #212529">We will:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white; color: #212529"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">take into consideration, in our investment process, the policies and practices
on environmental, social and governance matters of the companies in which we invest</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white; color: #212529"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">seek to enhance long-term shareholder value through constructive engagement
with the companies in which we invest</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white; color: #212529"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">seek to exercise shareholder rights on behalf of our clients and engage with
companies on their behalf in a manner consistent with their long-term best interests</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white; color: #212529"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">seek to influence the development of high standards of corporate governance
and corporate responsibility in relation to environmental and social factors</FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white; color: #212529"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">communicate our Listed Company Stewardship Principles to clients, companies
and other interested parties</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white; color: #212529"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">be accountable to clients within the constraints of professional confidentiality
and legislative and regulatory requirements</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white; color: #212529"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">be transparent in reporting our engagement and voting activities.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; color: #212529">abrdn is committed to exercising
responsible ownership with a conviction that companies adopting improving practices in corporate governance and risk management will be
more successful in their core activities and deliver enhanced returns to shareholders. As owners of companies, the process of stewardship
is a natural part of our investment approach as we seek to benefit from their long-term success on our clients&rsquo; behalf. Our fund
managers and analysts regularly meet with the management and non-executive directors of companies in which we invest.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>1.</B></FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Companies should be run to generate long-term sustainable business success</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Shareholder returns
are a reflection of underlying business performance, and should not be the sole objective of management and the board. We expect management
and boards to focus on delivering underlying business performance and on exploiting the opportunities for value creation within their
business. Success through this approach will be reflected over the long term in positive returns for shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Companies must be
clear about the drivers of their business success and their strategy for maintaining and enhancing it. Investment is a forward-looking
process: we seek to understand the opportunity for a business and its scope for future value-creation over the long term. In order to
do this, we need clarity on past business delivery and its drivers, and on the effective track record of management; we require honest
and open reporting to build confidence in that track record. We seek confidence that companies and their managements can maintain their
competitive positioning and operational performance and subsequently enhance returns for investors. A clear strategy and clarity about
the drivers of operational success provides the lens through which we will consider most corporate issues, not least assessing performance
and risk management.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>2.</B></FONT></TD>
    <TD STYLE="padding-right: 13.05pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Companies should
maintain and protect investor rights</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">The interests of
minority shareholders must be protected. Any major, or majority, investor should not enjoy preferential treatment. The nature of relations
 &ndash; particularly any related party transactions &ndash; with parent or related companies, or other major investors, must be disclosed
fully. The structure of ownership or control should minimise the potential for abuse of public shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Companies should
not make significant changes to their structure or nature without being fully transparent to their investors. Shareholders should have
an opportunity to vote on significant corporate activity such as major transactions, and on substantial non pre-emptive share issuance.
Where a transaction is with a related party, only independent shareholders should have a vote.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Even in markets
where no vote is given to shareholders in these circumstances, investors need transparent disclosure of the reasons for any such major
change. Companies should expect that shareholders may want to discuss and debate such proposed developments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Diversification
beyond the core skills of the business needs to be justified as it is more often than not a distraction from operational performance.
All major deals need to be clearly explained and justified in the context of the pre-existing strategy, and should be subject to shareholder
approval.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Related party transactions
must be agreed on arm&rsquo;s length terms and be made fully transparent. Where they are material,they should be subject to the approval
of independent shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">We encourage companies
to have conservative rather than efficient balance sheets, consistent with their long-term success. Capital structures should be as simple
as possible: multiple share classes should be avoided and one share should carry one vote. Companies with multiple share classes seeking
to raise new capital should not expect our unconditional support.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Companies should
not issue significant portions of shares unless offering these pro rata to existing shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Non pre-emptive
share issuance should be kept to less than 5% a year, and should not be made to related parties without a clear explanation and a vote
of independent shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">There should be
no artificial structures put in place to entrench management and protect companies from takeover. The best defence from hostile takeover
is strong operational delivery.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif"><TR STYLE="font-size: 10pt; vertical-align: top; text-align: justify">
<TD STYLE="font-size: 10pt; width: 0.25in"></TD><TD STYLE="font-size: 10pt; width: 0.25in; text-align: left"><B>3.</B></TD><TD STYLE="font-size: 10pt; text-align: justify"><B>Companies should communicate openly and clearly</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">A company&rsquo;s
board should present a fair, balanced and understandable assessment of the company&rsquo;s position and prospects &ndash; financial and
non-financial &ndash; and of how it has fulfilled its responsibilities. We support the principle of full disclosure of relevant and useful
information, subject to issues of commercial confidentiality and prejudice. Boilerplate disclosure should be avoided. We encourage companies
to consider using the appropriate globally developed standards and would particularly encourage the use of those created by the Taskforce
for Climate related Financial Disclosure (TCFD), the International Integrated Reporting Council (IIRC) and the Sustainability Accounting
Standards Board (SASB).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Directors and management
should make themselves available for discussions with major shareholders. We expect to have appropriate dialogue with those individuals
charged with overseeing the companies in which we invest, to share our perspectives and to gain confidence that the individuals are carrying
out their roles with appropriate vigour and diligence. Directors who decline appropriate requests for meetings without a clear justification
or are unavailable within an appropriate timescale cannot expect that we will unconditionally support their re-election.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Honest and open
reporting, including sharing bad news early, engenders trust and longer-term investment. Any public disclosure by a company should be
fair and balanced, accurately reflecting the operational performance of the business and making clear any material developments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Updates on performance,
where a development marks a material change from the expectations that a company has established with its investors, should not be delayed
to the next regular reporting deadline. Instead, they should be made promptly, as soon as the company itself has an understanding of the
situation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Where we have confidence
that this happens and will be done going forward, we will support the removal of quarterly reporting requirements. Relevant ad hoc disclosure
in this way is more useful to long-term investors and builds trust much more effectively than relying on the regularity of quarterly reporting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">The introduction
of global accounting standards has led to much greater investor confidence in the accounts produced by companies around the world. It
has also assisted in creating consistency of reporting across companies, enabling fairer comparisons between different operating businesses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">We therefore encourage
companies seeking international investment to report under International Financial Reporting Standards (IFRS) or US GAAP. As a firm ASI
supports the continued development of high quality global accounting standards.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">An independent audit,
delivered by a respected audit firm, is a required element for investor confidence in reporting by companies. Audited reporting and financial
numbers should be published ahead of any relevant shareholder meetings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">We strongly favour
meaningful, transparent and informative auditor reports, giving us additional insights into the audit process and accounting outcomes.
In order to demonstrate the level of independence, companies should not have the same audit firm in place for more than 20 years. We will
vote against the appointment of auditors that have tenure of more than 20 years. The audit fee needs to be sufficient to pay for an appropriately
in-depth assurance process. We will generally oppose moves to make savings in this respect because the costs, in terms of damage to audit
effectiveness and confidence in the company&rsquo;s accounts, are much more substantial.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">The independence
of the auditor and the standard of their work, particularly in challenging management, should be subject to regular assessment that is
appropriately disclosed. Even when the individuals carrying out the audit are refreshed, we believe that the independence of the audit
firm erodes over time and we will encourage an audit tender process and change of audit firm where an engagement has lasted for an extended
period. The relationship with the auditor should be mediated through independent directors, most likely in the form of the audit committee
or equivalent. Where we are significant shareholders, we expect to be consulted on plans to tender and replace auditors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Companies should
be consistent in their public statements, and not undermine these in private commentary to market participants or to politicians and regulators.
We welcome transparency from companies about their lobbying activities and believe that good companies have nothing to hide in this respect.
Similarly we encourage transparency of any political donations that companies deem appropriate &ndash; and we expect a clear explanation
of why such donations are an appropriate use of corporate funds.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white"><TR STYLE="font-size: 10pt; vertical-align: top; text-align: justify">
<TD STYLE="font-size: 10pt; width: 0.25in"></TD><TD STYLE="font-size: 10pt; width: 0.25in; text-align: left"><B>4.</B></TD><TD STYLE="font-size: 10pt; text-align: justify"><B>Companies should be led and overseen by effective and genuinely
independent boards</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Running businesses
effectively for the long term requires collaboration and cooperation. No individual or small group should have unfettered powers. Nor
should they have dominant influence over the way a business is run or over major decisions about its operations or future. This means
we believe that there should be a division of roles at the top of the organisation, typically between a CEO and an independent chair.
The roles of CEO and Chair are different. Put most simply, they amount to running the company and running the board respectively. The
board is best able to hold the CEO accountable for business performance and the delivery of value where oversight and board leadership
are independent. Where these roles are combined, we will consider the particular circumstances of the company and the scope of the lead
independent director role before agreeing to support any such approach.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Directors should
feel that they are accountable to investors. Therefore they should regularly stand for re-election; the ASI expectation is that this should
be at a minimum frequency of every three years in order for that accountability to feel genuine. Lengthier board mandates &ndash; while
not uncommon in some markets &ndash; risk divorcing directors from an appropriate sense of accountability, and so will not generally receive
our support. For this reason of individual accountability to shareholders, we cannot support the election of directors who are not personally
identified but are proposed as corporations. A further important element of director accountability to shareholders is that investors
should have the right, both formal and informal, to propose and promote individual directors to be considered for election to the board
by all shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Effective decision-making
needs a mix of skills around the boardroom table and debate between diverse and different-minded individuals. A range of skills, experience
and perspectives should be drawn together on the board.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">These include industry
knowledge, experience from other sectors and relevant geographic knowledge. Independence of thought plays a crucial role in the ability
of a board to generate the debate and discussion that will challenge management, help enhance business performance and improve decision-making.
Regular board appraisals will help the board ensure it has the necessary mix of skills, and quality of individuals, to address the developing
challenges it faces. Individual directors also need sufficient time to carry out their role effectively: we seek to ensure that all directors
maintain an appropriate level of overall commitments such that allows them to be properly diligent.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">It is our view that
gender diversity on the board, in leadership positions and throughout the business, has positive impact on decision-making and overall
performance of a company. We will take voting action at the general meetings of companies that do not demonstrate adequate consideration
of the benefits of gender diversity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Regular refreshment
of the non-executive portion of a board helps draw in fresh perspectives, not least in the context of changes to business and emerging
opportunities and risks. It also helps limit the danger of group-think. Thoughtful and proactive succession planning is therefore needed
to ensure that a board is populated by individuals with an appropriate mix of skills, experience and perspectives. Long-serving directors,
particularly on boards that have not benefited from recent refreshment, are unlikely to enjoy our support.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Boards should establish
committees, populated by independent and appropriately skilled non-executive directors, to oversee (as a minimum) remuneration, audit
and nomination processes. These committees should report openly on an annual basis about their activities and key decisions taken.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white"><TR STYLE="font-size: 10pt; vertical-align: top; text-align: justify">
<TD STYLE="font-size: 10pt; width: 0.25in"></TD><TD STYLE="font-size: 10pt; width: 0.25in; text-align: left"><B>5.</B></TD><TD STYLE="font-size: 10pt; text-align: justify"><B>Companies need to manage key opportunities and risks actively
and effectively</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">As part of strategic
planning, boards need to have oversight of, and clearly articulate, the key opportunities and risks affecting the sustainability of the
business model. This includes having a process for, and transparent disclosure of, potential and emerging opportunities and risks and
the actions being taken to address them.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">The effective management
of risks extends to long-term issues that are hard to measure and whose timeframe is uncertain and will include the management of environmental
and social issues. We use the UN Global Compact&rsquo;s four areas of focus in assessing how companies are performing in this area. Specifically
we expect companies to be able to demonstrate how they manage their exposures under the following headings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20"><B>Environmental
responsibility</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">It is generally
accepted that companies are responsible for the effects of their operations and products on the environment. The steps they take to assess
and reduce those impacts can lead to cost savings and reduce potential reputational damage. Companies are responsible for their impact
on the climate and they face increased regulation from world governments on activities that contribute to climate change.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">We expect that companies
will:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="width: 94%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">comply with all environmental laws and regulations, or recognised international best practice as a minimum</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="width: 94%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">identify, manage and reduce their environmental impacts</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="width: 94%; padding-right: 1.9pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">understand the impact of climate change along the company value chain</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="width: 94%; padding-right: 17.65pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">develop group-level climate policies and, where relevant, set targets to manage the impact, report on policies, practices and actions taken to reduce carbon and other environmental risks within their operations.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20"><B>Employee relations</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Companies that respect
internationally recognised labour rights and provide safe and healthy working environments for employees are likely to reap the benefits.
This approach is likely to foster a more committed and productive workforce, and help reduce damage to reputation and a company&rsquo;s
license to operate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; background-color: white; color: #231F20">We
expect companies to comply with all employment laws and regulations and adopt the International Labour Organization&rsquo;s (ILO) convention
as a minimum. In particular, companies will:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="width: 97%; padding-right: 22.7pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">take affirmative steps to ensure that they uphold decent labour standards</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="width: 97%; padding-right: 10.85pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">adopt strong health and safety policies and programmes to implement such policies</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="width: 97%; padding-right: 10.15pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">adopt equal employment opportunity and diversity policies and a programme for ensuring compliance with such policies</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="width: 97%; padding-right: 17.85pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">adopt policies and programmes for investing in employee training and development</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="width: 97%; padding-right: 15.3pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">adopt initiatives to attract and retain talented employees, foster higher productivity and quality, and encourage in their workforce a commitment to achieving the company&rsquo;s purpose</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="width: 97%; padding-right: 5.9pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">ensure policies are in place for a company&rsquo;s suppliers that promote decent labour standards, and programmes are in place to ensure high standards of labour along supply chains</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="width: 97%; padding-right: 40.55pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">report regularly on its policy and implementation of managing human capital.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; background-color: white; color: #231F20"><B>Human rights
and international operations</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; background-color: white; color: #231F20">Companies that
operate in or source their goods from countries with a record of human rights abuse risk the safety of their staff and operations. In
addition, companies may face reputational damage should they be associated with, or contribute to, the human rights abuses of such countries.
We expect that companies, wherever they operate, will:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="width: 97%; padding-right: 23.05pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">recognise international human rights standards, such as the UN Declaration of Human Rights</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="width: 97%; padding-right: 33.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">take affirmative steps to ensure that they have strong policies in place to respect human rights</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="width: 97%; padding-right: 14.15pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">introduce systems and processes to ensure company actions do not violate or infringe upon the human rights of its&nbsp;stakeholders, including employees, business partners and civil society</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="width: 97%; padding-right: 37.15pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">where appropriate, use the UN Guiding Principles on Business and Human Rights to help develop systems and mechanisms to manage human rights within business operations</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="width: 97%; padding-right: 38.1pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">be transparent and report on how human rights are managed and measured within business operations.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20"><B>Business ethics</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">As institutions
of wealth and influence, companies have a significant impact on the prosperity of their local communities and the wider world. At the
same time, a company&rsquo;s failure to conform to internationally recognised standards of business ethics on matters such as bribery
and corruption, can affect its reputation and image. We expect companies to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.125in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="padding-right: 0.6pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">adopt best practice in relation to the impact on communities in which they operate</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.125in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="padding-right: 13.45pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">adopt stringent policies in relation to anti-bribery and corruption, to ensure high standards of business conduct are maintained</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.125in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="padding-right: 0.3pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">monitor, measure and regularly report on how these policies are implemented and managed.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.125in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">Boards should have active oversight of internal controls to safeguard the company&rsquo;s assets. Companies should invest appropriately in internal audit teams and processes. Just as with the external audit, the head of internal audit should be in direct dialogue with the independent directors, most likely in the form of the audit committee or equivalent.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in">&nbsp;</TD>
    <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>6.</B></FONT></TD>
    <TD STYLE="padding-right: 25.1pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Pay structures should be long term and aligned with the corporate strategy</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">We expect remuneration
committees to be robust in their approach to developing and implementing remuneration policies. The remuneration committee should comprise
at least three independent non-executive directors with appropriate experience, knowledge of the business, independence and status. Remuneration
committees should have a formal and transparent procedure for developing policies on executive remuneration and for determining the remuneration
packages of individual directors. No executive director should be involved in setting their own remuneration.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Remuneration policies
and the overall levels of pay should be aligned with strategy, attracting and retaining talent and incentivising the decisions and behaviours
needed to create long-term value. The component parts of remuneration should be structured so as to link rewards to corporate and individual
performance and they should be considered in the context of the remuneration policies when taken as a whole. We recognise the benefits
of simplicity in forming the policy, which should clearly link outcomes to expectations for those receiving the remuneration, as well
as external stakeholders. The remuneration committee should clearly demonstrate regard for the company&rsquo;s employees, for wider society
and be cognisant of the company&rsquo;s licence to operate when considering policy and the overall level of remuneration.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">A company&rsquo;s
annual report should contain an informative statement of remuneration policy which communicates clearly to stakeholders how it has developed
and evolved. This should include details of any stress testing that may have been undertaken to understand the policy outcomes for different
business scenarios. The remuneration committee should provide a clear description of the application of the policy and the outcomes achieved.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">We expect details
of any use of discretion to be disclosed by the remuneration committee. Its use should be justifiable, appropriate and clearly explained.
We would expect policies to be sufficiently robust so that discretion is only necessary in exceptional circumstances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Directors&rsquo;
service contracts should have notice periods which do not exceed 12 months unless there is special justification. We oppose the award
of additional remuneration above contractual entitlements in the event of early termination or a change in control of the company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; background-color: white; color: #231F20">A company should structure
performance-related pay to incentivise and reward management in a manner that is aligned with the company&rsquo;s sustainable performance
and risk appetite over the long term.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">The performance
measures used to determine performance- related pay should be disclosed and should:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.125in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="padding-right: 32.85pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">incentivise participants to achieve above-average performance through the use of challenging targets</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.125in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">seek to measure significant improvements in the underlying financial performance of the company.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">In addition, we:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.125in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="padding-right: 7.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">oppose provisions for early release of rewards unless the spirit of the performance condition has been, or is likely to be, achieved</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.125in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="padding-right: 1.2pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">oppose retesting of performance conditions when grants of conditional awards are being made on a regular basis</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.125in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="padding-right: 2.85pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">encourage vesting of awards three years or longer after the period of grant</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.125in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="padding-right: 13.9pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">where vesting periods are less than 5 years, an additional holding period should be included so that the combination of vesting and holding periods is not less than 5 years</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.125in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">encourage sliding-scale performance measures</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.125in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">encourage retention of vested shares over the long term</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; font-family: Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.125in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">&bull;</FONT></TD>
    <TD STYLE="padding-right: 26.05pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: #231F20">oppose the repricing of share incentives that have been conditionally awarded to directors.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">We oppose the use
of total shareholder return and other share price-based performance measures if they are not underpinned by a challenging measure of underlying
financial performance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">Where not commercially
sensitive, we expect the targets set for incentive awards to be disclosed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; background-color: white; color: #231F20">We oppose ex-gratia
and other payments and financial awards to directors and former directors that are not within the terms of the company&rsquo;s stated
remuneration policy, unless such payments have been the subject of prior approval by shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
