This study attempts to analyse the performance of leasing companies in India, in the context of regulatory requirements. Evaluating the impact of policy framework on lease financing, it finds out the extent to which subdued market conditions and associated non-performing assets have adversely affected the lease market. Also, the book evaluates the select lessee companies in terms of assets leased, cost of leasing, the use of leasing to finance capital assets and its impact on quantity of lessee's investment behaviour and reasons for leasing. The book is useful for academics, researchers, financial analysts, policy makers and all those concerned with leasing and finance business.