The National Investment Policy for Urea-2026 (NIPU-2026) is a strategic initiative aimed at strengthening India's fertilizer sector by promoting domestic urea production and reducing import dependence. The policy encourages the establishment of 8-9 new gas-based urea plants with an additional production capacity of 10 million tonnes. Key provisions include assured Return on Equity (12-16%), transparent cost mechanisms, foreign exchange risk mitigation, and improved investment incentives. NIPU-2026 is expected to enhance fertilizer availability, improve food security, generate employment, conserve foreign exchange, and support the vision of Aatma Nirbhar Bharat through a sustainable, efficient, and investorfriendly fertilizer manufacturing ecosystem.