Ease of doing business: Here's why India's rankings have improved

Paying taxes: In 2016, India introduced the Income Computation and Disclosure Standards to level the methods of computing taxable income and other tax accounting standards. Data gathering has become automated due to the use of the latest software. 

India has also eased tax compliance on businesses through an online platform for electronic payment of the Employees’ Provident Fund and introduced administrative measures to ease corporate income tax compliance.

Trading across borders: India reduced border compliance time by improving infrastructure at the Nhava Sheva Port in Mumbai; export and import border compliance costs reduced in Delhi and Mumbai after removal of merchant overtime fees; increased use of electronic and mobile platforms has allowed importers to clear cargo faster through simplified customs procedures