Magnetoresistance in thin films and layered structures has become a central research area in condensed matter physics and materials science due to its importance in spintronics, magnetic sensors, and memory devices. Indian research groups have made significant contributions to the development, fabrication, and characterisation of magnetoresistive thin films, multilayers, and nanostructures, particularly in manganites, Heusler alloys, ferrites, and metallic multilayer systems. This paper presents a comprehensive study of magnetoresistance phenomena in thin films and layered structures with emphasis on Indian experimental and applied research. A mixed experimental–analytical methodology framework is described, incorporating thin film deposition, structural and magneto-transport characterisation, and comparative modelling. The results indicate strong dependence of magnetoresistance on film thickness, interface quality, grain structure, and temperature. Layered heterostructures demonstrate enhanced magnetoresistive response compared with single-layer films. The discussion highlights device relevance, fabrication challenges, and future directions in Indian magnetoresistance research up to 2025.