A new IIT Madras white paper on AI and jobs argues that the technology’s labour-market impact should be assessed by examining the tasks within an occupation, rather than asking whether an entire job will disappear. The paper was released at an AI governance industry conclave in October 2026.

AI and jobs: Two ways of working

The researchers distinguish between arrangements in which AI performs most tasks and people check the results, and those in which people make decisions and do the work with AI assistance.

The share of tasks affected depends on how work is structured, the industry, regulation and the cost of accessing AI, the paper says. Balaraman Ravindran, head of IIT Madras’s Centre for Responsible AI and one of the authors, said only some tasks in most jobs can be undertaken by AI.

Costs and access in India

The paper highlights a divide in AI access that it considers relevant to developing countries such as India. It says inexpensive, “good-enough” AI spreads quickly in routine work such as business process outsourcing, bookkeeping and quality inspection at small businesses. More advanced uses, including legal research and diagnostic imaging, remain concentrated in urban, enterprise settings.

The researchers recommend promoting affordable tools focused on specific tasks, especially for small businesses. They also call for more research into AI and employment in India and clearer pathways for workers to move into new jobs as the technology is adopted.

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