For this update, the majority of new data and revisions to previous data were prepared by co-authors Balasubramanian Viswanathan and Vibhuti Garg from IISD, with assistance from Mostafa Mostafa from IISD, who updated estimates for oil, gas and electric vehicles; and A. R. Vishnuvardhan and Prateek Aggarwal from CEEW, who reviewed a large number of state tariff orders to estimate subsidies for elec [...] Note that a significant number of subsidy policies have been identified but cannot be quantified due to a lack of transparently available data: six for coal, 15 for oil and gas, four for renewables, one for electricity transmission and distribution, and two for EVs in FY 2019. [...] The Ministry of Petroleum and Natural Gas and the Ministry of Power should work with social protection agencies to design and test mechanisms to target assistance without harming energy access, such as an “Ujjwala 2.0” or a Direct Benefits Transfer for Power. [...] For producers, subsidies alter the relative competitiveness of different energy technologies and send a signal about national priorities to influence investment decisions and shape the energy mix. [...] It contextualizes the data on coal by comparing the value of subsidies with the value of tax revenues, cross-subsidies and social costs, such as air pollution and carbon emissions, to explore the question, is coal over-subsidized or over-taxed in India?