To determine which country is the top source of Foreign Direct Investment (FDI) inflows into India at present, we need to consider historical data and trends. Mauritius has been a significant source of FDI for India due to the favorable double taxation agreement between the two countries. This agreement made it financially advantageous for many international firms to route their investments through Mauritius to minimize tax liability. Over the years, Mauritius has consistently ranked high as a source of FDI inflows to India.
Given the options:
The correct answer, based on current and historical data, is:
Mauritius