The budget emphasises focused and targeted reforms to build resilience, unlock productivity gains, and accelerate economic growth. It lays out a roadmap to scale up manufacturing across seven strategic sectors, back SMEs with dedicated funds and faster financing, and enhance infrastructure in Tier II and III cities, and expand cargo corridors, waterways, and seaplane connectivity. The budget also aims to deepen corporate bond markets, attract global businesses via targeted tax incentives, and reduce key input customs duties while streamlining procedures. At the same time, it maintains fiscal consolidation and stays committed to the 50% debt-to-GDP target by FY31. Overall, the budget seeks to build a more resilient and dynamic economy for the future.