New Delhi, Feb. 13 -- Finance minister Nirmala Sitharaman on Thursday defended the tax relief measures in the Budget, emphasizing that they primarily benefit middle-income earners.

Responding to a debate in the Rajya Sabha, Sitharaman said a closer look at the tax proposals reveals that the maximum benefit applies to those earning up to Rs.12 lakh, tapering off as incomes rise.

Her remarks came in response to former finance minister and Opposition leader P. Chidambaram, who accused the government of tailoring tax cuts to favour high-income earners.

"It is a completely wrong assertion that tax cut in the budget is not for the middle class but for the rich," Sitharaman said in the Rajya Sabha.

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