Budget must give the middle-class a leg-up × Rationalisation of tax rates and slabs, and increasing the health insurance threshold will give relief to cash-strapped individuals Budget 2021 expectations, through the lens of an individual, centres around having more cash in the hand, enabling higher savings, investment and expenditure and revival of the economy to boost equity and debt markets. Measures centred around these will help recoup losses and bring relief to cash-strapped individuals, both being the fallout of the pandemic. The government may consider increasing the basic exemption li...