As per wiki, it cost 358 Cr. (much less than 440 Cr.)
https://en.wikipedia.org/wiki/Sukhoi_Su-30MKI
As per OLD link of India Today, 350+Cr.
http://indiatoday.intoday.in/story/home-made-sukhois-to-cost-more-than-ones-bought-from-russia/1/223960.html
However, we must also understand this package...