The Competition Commission of India (CCI) has moved toward a final determination in its multi-year antitrust investigation into Apple Inc., signaling a potential penalty that could reach $38 billion. On April 20, 2026, officials familiar with the proceedings confirmed that the regulator is considering the maximum fine allowed under the Competition (Amendment) Act of 2023 due to the company’s reported non-compliance with requests for specific financial disclosures. The investigation centers on Apple’s App Store policies, specifically the mandatory use of its proprietary in-app billing system and the restrictions placed on developers regarding alternative payment methods.

The current impasse stems from a report submitted by the CCI’s Director General (DG), which found that Apple abused its dominant position in the market for iOS app stores. According to the findings released today, Apple has repeatedly declined to provide a detailed breakdown of its India-specific revenue and global turnover related to App Store services, citing trade secrecy and the complexity of its accounting structures. The DG’s office stated that without these audited figures, the commission is authorized to calculate penalties based on the company’s total global turnover from all products and services rather than just the relevant market revenue.

Under the revised Indian competition laws, the CCI has the authority to impose a penalty of up to 10% of a company’s average global turnover for the preceding three financial years. With Apple reporting annual revenues exceeding $380 billion in recent fiscal cycles, the maximum fine threshold sits at approximately $38 billion. This marks the highest potential financial penalty ever faced by a technology firm in the Indian jurisdiction. The CCI’s probe was originally triggered by a 2021 complaint from the non-profit group Together We Fight Society, which alleged that Apple’s 15% to 30% commission structure creates a significant barrier to entry for local developers and increases costs for consumers.

In official filings and statements from its legal counsel, Apple has maintained that it does not hold a dominant position in the Indian smartphone market, where Android-based devices account for more than 90% of the user base. Apple representatives have argued that the App Store provides a secure and efficient platform for developers and that its commissions are consistent with industry standards. Furthermore, the company has characterized the demand for global financial data as disproportionate to the scope of the local investigation.

The CCI is expected to convene a final hearing in the coming weeks to allow Apple to present its defense against the DG’s findings. If the commission proceeds with the fine, it will likely be accompanied by a cease-and-desist order requiring Apple to modify its App Store terms in India. This would include allowing third-party billing systems and permitting developers to communicate directly with customers about lower-cost purchasing options outside the iOS ecosystem.