<h1>Ease of Doing Business reforms strengthen digital trade facilitation, tax certainty, and trust-based customs clearance.</h1> The Budget advances a single digital window and Customs Integrated System for expedited cargo clearance, use of non-intrusive scanning and AI, recognition of trusted importers and AEO preferences, expanded duty deferral, and immediate release for goods without compliance requirements; it also proposes rationalisation of MAT including conversion to a final tax at a reduced rate, integrated assessment and penalty reforms, expanded immunity frameworks, and decriminalisation or monetisation of minor technical offences to reduce litigation and compliance burdens.