At current CCC prices of Rs 1,740/tonne CO₂e and abatement costs of Rs 200–400/tonne, N₂O abatement at India’s 30+ nitric acid plants delivers a financial return of 4 to 8 times the abatement cost. The technology — tertiary catalytic reduction — requires no process change, no significant capital expenditure, and is mature and proven globally. This is the highest-leverage, fastest-payback decarbonisation investment available to Indian fertiliser companies in 2026.