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IFSCA (Global In-House Centres) Framework

Conditions for a global financial-services group to set up a captive Global In-House Centre (GIC) in GIFT City for group support functions.

What a GIC is

A Global In-House Centre is a captive unit set up by a financial-services or financial-services-related group entity to provide IT, ITeS, KPO, research, analytics, risk-management or other support services exclusively (or predominantly) to its own group entities, rather than to third-party clients — distinct from a licensed financial-service provider.

Registration conditions

A GIC registers with IFSCA (a lighter-touch registration than a licensed financial entity), with conditions on group-only or predominantly-group service delivery, data-security and business-continuity standards, and periodic reporting on headcount/service-line composition.

Why groups use GIFT City for a GIC

GST and income-tax concessions available to a unit in an IFSC/SEZ, combined with proximity to India's talent pool and the group's own IFSC-licensed entities (fund, bank, insurer), make a GIC a natural co-location choice for a global financial group already operating other regulated units in GIFT City.

Educational summary of the IFSCA Act, 2019, its Regulations and IFSCA circulars as understood at review date 2026-07-18. Not a substitute for the official IFSCA Act/Regulations text, current circulars, or professional advice on a specific transaction.

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