Apple is urging the Indian government to revise its tax rules, arguing that machinery used in its high-end iPhone manufacturing should not trigger ‘business connection’ status under the 1961 law. The current classification exposes it to significant taxes. The plea comes as Apple expands manufacturing in India, with its market share reaching ~8% and production volumes quadrupling since 2022. Contractors like Foxconn and Tata may also benefit if change is approved.