How about the NanoPi R5C ? (IND 10.000 ~ $120)
It can be configured for max $80 and leaves you with $40 for transports/customs.
Requirements:
- 128mb or above flash and ram, because I plan to install a lot of packages
- 2.4 and 5ghz wifi
- I plan to run a VPN and a Network Attached Storage on it
- Ceiling for the price is max 10,000 rupees
There is a forum thread here:
You can configure it here ( or aliexpress )
https://www.friendlyelec.com/index.php?route=product/product&product_id=290
