Based on the report entitled The Global Services Survey done by Cyber Media in association with Tholons, 15 cities were identified as "emerging cities" when it comes to outsourcing.

If you would notice, 6 cities in the top 15 are comprised of Indian cities. Overall, the survey reports that there are 19 Asian and 12 East and central European cities in the Top 50 list. Here are the top 5 cities in the list:

1. Chennai
2. Hyberabad
3. Pune
4. Cebu
5. Kolkata

Take note that this list is focused on "emerging" cities which means that they are on their way to being a preferred outsourcing city in the future. One business strategy which I could think of is developing provinces or rural areas for outsourcing because these locations are the "untapped" ones.