Feb 12, 2026
India M&A Dealmaking in India’s GCC Economy: Valuation, Diligence and Policy Shift
Our India chapter examines how India’s M&A landscape is being reshaped by the rise of capability-led dealmaking, as global capability centres (GCCs) evolve from cost-arbitrage units into strategic engines of innovation, IP creation and high-value talent. It analyses the implications for due diligence across human capital architecture, technology and data governance, transfer pricing and permanent establishment risk, while making the case for rethinking traditional valuation models to account for IP contribution, talent franchise value and the revenue-enabling role that mature GCCs now play within global enterprises.
The chapter also maps the rapidly evolving policy environment, including the Union Budget’s recognition of GCCs as a distinct policy segment and the emergence of competitive state-level incentive frameworks designed to attract and scale GCC investments beyond traditional metropolitan centres. It explores how these regimes directly influence transaction economics, location strategy and post-closing integration planning.
This article has been published by the Lexology In-House View at https://www.lexology.com/inhouseview/india-m-and-a/tbc.
Please read the entire publication here.