The Gujarat International Finance Tech City (GIFT City) is a key focus for government initiatives aiming to boost foreign investment. Established in 2015, GIFT City is designed as a world-class financial hub, offering a variety of financial services in multiple currencies. The Budget 2025 proposes additional tax relaxations to attract more investments. Key changes include extending tax exemptions to Exchange-Traded Funds, exempting non-residents’ income from derivative instruments, and tax-free insurance proceeds regardless of premium limits. These amendments aim to enhance GIFT City’s appeal to foreign investors, strengthening India’s global economic position.