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Delhi will vote on Wednesday and Bihar later this year. The Budget has a special focus on the two states. For Delhi, India's richest city by per capita income and with a large middle class government employees, private sector and business, the big tax giveaway was a massive message.
Given that AAP's core voter base is thought to be low-income earners, and amid reports that the capital's middle class is wavering, the Modi govt appears to be hoping to tip them over to the side of saffron.
As far as Bihar is concerned, a critical state for BJP and ally Nitish Kumar's JDU, the number of times the state was mentioned by Nirmala Sitharaman in her speech could have left no one in any doubt as to the NDA government's intent to retain the state.
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