According to the new rules, a person of 18 years of age and has stayed more then 3 days overseas can get a laptop to India duty free as a part of baggage. However, it should also be noted that an individual can only
Export Certificate
Laptops or any other goods of high value taken out from India by a passenger while going abroad can be imported again into India free of duty provided the passenger had received an export certificate from the Customs in respect of that particular item while going abroad.
Import of Second hand computers etc
The Government of India exempts second hand computers and computer peripherals including printer, plotter, scanner, monitor, keyboard and storage unit from the whole of duty and additional duty of customs liable thereon under the First Schedule of the Customs Tariff Act, 1975 (51 of 1975), when received as donation by –
The import duty for bringing laptops into India is zero. However you are limited to 1 laptop per passenger.For the second one, you need to pay customs duty.
Chapter 1 Starting Export Introduction