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E-commerce has seen exponential growth recently, aided of course by the COVID pandemic which has fundamentally redefined our lives. In India though, this has been accompanied by increased internet and smartphone penetration in the urban and rural landscape, and the e-commerce market is expected to grow to $111.40 billion by 2025 from $46.2 billion as of 2020. By 2030, it is expected to reach $350 billion. Digital continues to drive growth for the industry in domestic as well as export markets. This year’s Budget expectations are primarily focused on strengthening infrastructure in the country …