Is it permissible to perform Umrah for the people who are alive and they have never performed Umrah in their lives? I wish to perform Umrah for my parents who are in India.

Praise be to Allah, the Lord of the World; and may His blessings and peace be upon our Prophet Muhammad and upon all his Family and Companions.

According to the dominant opinion among Fuqaha, performing Umrah is obligatory on every Muslim who is pubescent, sane, free, and able physically and financially to do so.
If these parents are able according to the conditions mentioned above, they have to perform the Umrah and it is not permitted for them to deputize anybody else to perform the Umrah on their behalf.
If they are physically unable, but they satisfy all other conditions, their son is permitted to perform the Umrah on their behalf provided they give their consent and permission.
Furthermore, if they are financially unable, then they are not required to perform the Umrah.
Here, if their son is financially able to afford to their Umrah so that they can perform it by themselves, he can do that as a form of good action and righteousness to them. But, if he cannot, then he can perform Umrah by himself and then, present them its reward.
In al-Iqnaa book of al-Hanabilah: 'It is lawful for a Muslim to present, the reward, or half of his good deed to another Muslim, dead or living, and that will be beneficial on behalf of the latter' .
Allah knows best.