This refers to the letter “Why HAL was not picked as offset partner in Rafale deal?” by S K Khosla (December 19). It is evident that in the case of the Rafale purchase, India shifted from the earlier direct offset arrangement that envisaged co-production and transfer of technology (ToT) to the current indirect offset arrangement. Indirect offsets are side agreements that are not directly related to the product/service that is bought/sold. Thus, in the case of 36 Rafale planes, all the planes will be manufactured in France and the components or parts that the French company would be importing from