After doing all the above procedures download Nokia X Tool Kit with Nokia X Manager here.
After downloading the the above file extract them on your pc using winrar and you will have a folder like below picture in your pc.
Open the folder and inside it you will see two files like below picture
Now run Setup_NokiaXMgr_v126.96.36.199 to install it on your computer.
After installing NokiaX Manager on your PC open it up on your pc and it should be look like a below picture
Now connect your Nokia X, X+ & XL with you pc until Nokia X Manager detects your phone and it should be look like a below picture (All the grey fields in Nokia X Manager will go black . If incase it doesnt detect your phone than this means you have not enabled a Usb Debugging mode or else drivers are not installed.
Now in the above picture you can see that we have install GApps option press it and you will see a window like below picture
Now press ok and you will see another window like a below picture
Now this is File Explorer of your pc which have opened up to locate Google Play files which we have already downloaded in our PC (Nokia Tool Kit With Nokia X Manager). Locate the file like a below picture
Inside the above folder we have one files like a below picture follow caption instruction
At the moment we are installing Gapps on our phone so we will choose Install Gapps from a below picture. Note: If we will choose Uninstalling Gapps option from Nokia X Manager then we will obviously choose Uninstalling G Apps option from below picture
After following all the above screenshot instructions you will have window like below picture on you Nokia X Manager. Due to any circumstances if nokia x manager give you error not responding dont get panic let it finish its work and your phone will be temporarily rebooted to TWRP to install Gapps in your phone as msg given by Nokia X manager in a below picture.
Now all the things goes to phone it self follow below screen caption
Now your phone is TWRP temporarily and here you have to press Mount like above picture
Now you have to press Mount Usb Storage like a above picture. Make sure after pressing Mount Usb Storage you will take out a usb cable from your phone
Now press back key like a above picture
Now press Install like a above picture
Now here drag below and search for NokiaX_Gapps_Package Zip file like above picture
Now on above picture swipe to confirm flash. TWRP install Gapps on your phone then press reboot. Please note if by any chance your phone get stuck in rebooting take out a battery of your phone insert it back and turn on your phone. Your phone will have playstore installed in it. If it doesnt have it follow all the procedures again.
In some cases Nokia X, X+ & XL dont show Playstore when you restart them, but there is a trick to make it visible
WHAT YOU HAVE TO DO IF PLAYSTORE IS STILL NOT VISIBLE AFTER INSTALLING IT.
Download the front line commando 2 apk and extract it using winrar on you pc and transfer it to your phone. Install it on your phone (make sure unknown sources is checked in your phone to install a apk) and open it with Wifi enabled on your phone it will ask you to update the game press update and you will see two options select update from play store and you will shortly see a play store on your phone. This trick seems weird but this is how sometimes things work.
IF STILL YOU ARE NOT GETTING PLAY STORE WATCH OUT A BELOW LINK: