Stating that the two countries shared "close historical ties" Rula Ghani said India was "very much in the second circle".
She was referring to the "five circles" that her husband, who after becoming President in September last year, had listed as critical for peace in Afghanistan.
"The foreign policy of Afghanistan that my husband has come up with is a series of concentric circles. The first one is local within Afghanistan, the second one is with our neighbouring countries and India is very much into that circle," Rula said.
The Afghan first lady was addressing a gathering of members of India Women Network (IWN), an initiative of the Confederation of Indian Industry.
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Stating that it was the "beginning of a new significant era" for her country, Rula said after the period of stability it was now time to "start setting up some very fundamental structure so that the country can move forward."
The First Lady expressed gratitude for India's role as a donor in helping to rebuild the country.
"India is the fourth donor to Afghanistan. You have helped a lot, it has been a substantial helping hand you have extended to Afghanistan," she said.
Ghani is seen as an inspiring figure in her ultraconservative country, where women do not play a dominant role in all fields including politics and the judiciary.