The answer to this question is in India!
From what
@randomradio says it seems that MOD would want 36 (or maybe 0) and IAF would want 114 and MRFA. But for me the reason for the IAF wanting this is that they would want F4.2 when the 36 should be F3R.
What I tried to say is that if we order Rafales now they will be F4.2 compatible anyway and they will come out in F4.1 because we don't produce F3R anymore.
To upgrade from F4.1 to F4.2 on these aircraft will only require a software update, which takes 2 hours, and the purchase of missing equipment such as radar side panels. The installation of this equipment will not be more cumbersome than a maintenance.
Given this information, from my point of view, there is no disadvantage in taking 36 Rafales because the fleet can be completed later. And that would satisfy the MOD and the IAF.