Documents from India's antitrust regulator reveal that Apple has agreed to submit financial statements for its business in India to the authority. This move, in a case where Apple was previously found to have abused its market dominance, brings the protracted proceedings closer to a final penalty decision.

This case represents the most high-profile regulatory dispute Apple faces in India, a key growth market where the company is rapidly expanding its iPhone assembly capacity. According to data from research firm Counterpoint, iPhone's share of the Indian smartphone market has risen from 2% five years ago to 9% today.

A non-public order from the Competition Commission of India (CCI), reviewed by Reuters, shows that Apple last month agreed to provide financial data for its Indian operations. Such information is typically required by regulators to calculate penalties.

The order notes that Apple's legal representatives requested, during a May 21 hearing, a final extension until June 25 specifically to submit the India-specific financial data. The CCI considered and approved this request for an extension.

In 2024, the CCI issued its investigation finding that Apple had abused its dominant position in the market for iPhone apps.

Apple has denied any wrongdoing, stated it would appeal the findings, and had previously refused to provide the detailed financial information.

Apple had long argued for the case to be paused, citing its separate legal challenge against India's new antitrust penalty rules. These new regulations allow the CCI to calculate fines based on a company's global revenue, not just its revenue within India. Apple stated that the regulator's earlier demand for global financial data could potentially lead to a fine of up to $38 billion.

The CCI has consistently rejected this argument, stating it currently only requires Apple's local Indian financial statements, and accused Apple of deliberately delaying the case by pursuing separate litigation. Last month, an Indian judge ordered Apple to cooperate with the investigation.

Reuters was first to report that Apple's position had shifted. Neither Apple nor the CCI responded to Reuters' requests for comment.

Background of the Startup-Led Case

The case began in 2021, with plaintiffs including a non-profit organization, Match Group (parent company of Tinder), and a coalition of Indian startups known as the Alliance of Digital India Foundation (ADIF).

A core grievance in the lawsuit challenges Apple's proprietary in-app payment system.

The CCI order shows that during the May 21 hearing, the ADIF urged the regulator not to grant any further delays in the proceedings.

The earlier investigation report concluded that, for developers, Apple's App Store is an unavoidable channel, and that Apple forces developers to use its own in-app payment system while prohibiting third-party payment options. The regulator has also directed Apple to submit its response to these findings.