<h1>Budget 2026-27 focuses on inclusive growth, jobs, manufacturing incentives, customs simplification and tax measures for investment.</h1> Budget 2026-27 increases capital expenditure to Rs 12.2 lakh crore, maintains fiscal discipline, and prioritises infrastructure-led growth and job creation while scaling manufacturing across seven priority sectors. The Budget introduces manufacturing incentives, a tax holiday for global data centres, and supports agriculture and tourism. It also simplifies the customs regime by rationalising exemptions, easing baggage rules, reducing duty to 10% on goods for personal use, and waiving customs duty on 17 cancer drugs.