AIS 140 provides standardization for intelligent transportation systems in India to improve safety and security. eSIM is required to comply with AIS 140 standards because it allows for easy programming of mobile devices and trackers used in transportation networks. eSIM makes devices smaller and more economical since they don't require a SIM slot, and provides greater security since the SIM cannot be tampered with. eSIM also enables the use of multiple SIMs in a single device to support different tracking and monitoring functions. This allows transportation to be more flexible, personalized and securely connected across different modes of transport.