BENGALURU, Jan 7 (Reuters) - Microsoft (MSFT.O), opens new tab will spend $3 billion to expand its Azure cloud and artificial intelligence (AI) capacity in India, CEO Satya Nadella said on Tuesday, doubling down on a country with tech expertise and low costs to help turn such investments profitable. The two-year investment, its biggest ever in the country, will also be used to upskill Indians in AI, a Microsoft spokesperson said, clarifying this outlay was on top of the company's recently announced plan to invest $80 billion on AI-enabled data centers in fiscal 2025.