New Delhi, Feb. 2 -- The budget's tax breaks for the middle class were given with an eye on upcoming assembly polls in Delhi and Bihar, and were an overture to a demographic that used to be a loyal vote bank of the BJP but whose lukewarm response contributed to the party's sub-par performance in the 2024 general elections, said leaders aware of discussions.

The government announced a clutch of infrastructure and job generation plans for Bihar ahead of assembly polls later this year.

No specific scheme was listed for Delhi, where a model code of conduct is imposed for the February 5 elections, but the revised tax exemption limit of Rs.12 lakh, is likely to help the BJP in a city with a large number of salaried workers and among the largest...