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The provided sources outline the key highlights and expert analyses of India’s Union Budget 2026-27, emphasizing a strategic transition toward an intelligence-first economy driven by artificial intelligence and digital infrastructure. Major policy shifts include customs duty exemptions for seventeen essential cancer medications, a significant increase in capital expenditure to ₹12.2 lakh crore, and the establishment of a ₹10,000 crore fund to support small and medium-sized enterprises. The government also introduced the Biopharma Shakti mission and Semiconductor Mission 2.0 to bolster domestic manufacturing and reduce reliance on imports in strategic sectors. Individual taxpayers benefit from a reduction in tax collected at source for overseas education and medical expenses, alongside streamlined income tax filing procedures designed to improve compliance and liquidity. Overall, the documents portray a fiscal roadmap focused on long-term growth, stability, and technological leadership while maintaining strict fiscal discipline.