Which is the Best DAC

Add to price point, do you want to limit to locally available or can you buy from the US or elsewhere and have it brought by someone?

Far better options if you can do the latter.
 
To open ended a question for viable suggestions.
As others mentioned budget, intended use, source, local/abroad etc are certain parameters that have to be defined first.
 
If your budget is around a lakh, then the Chord 2Qute is a brilliant piece of equipment if just a DAC is what you need without the extra features of a pre-amp and headphone amp...else for all extra features, the Chord Hugo is equally good but more expensive...
 
That Audio-gd is quite nice. To buy new, dac magic plus, dragonfly 1.2, can't think of any others below 30k you get in India.

If from abroad, meridian director, arcam Irdac, and many more.. Can't say unless you share more info
 
That Audio-gd is quite nice. To buy new, dac magic plus, dragonfly 1.2, can't think of any others below 30k you get in India.

If from abroad, meridian director, arcam Irdac, and many more.. Can't say unless you share more info

wholeheartedly agree to this recommendation. I say this as a former Audio GD DAC owner - very few DACs can touch it at the price point.
 
There is an Audio-gd on sale here in the forum. Look in the 'For sale' section, to boot it is in Kolkata. In your budget too, hear it, and then carry it home!
 
A beautiful, well-constructed speaker with class-leading soundstage, imaging and bass that is fast, deep, and precise.
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