New Delhi, Feb 2 (PTI) As the campaigning for the Delhi Assembly polls enters its last leg, Prime Minister Narendra Modi on Sunday said the Union Budget has brought cheer to every average household even as he called it the "most middle class friendly budget in India's history".

Addressing an election rally in RK Puram here, the prime minister reiterated his poll slogan of "Modi ki guarantee" and played up the pro-middle class provisions in the Budget which Finance Minister Nirmala Sitharaman presented on Saturday.

He said "never since India's Independence have those with annual earnings up to Rs 12 lakh received such a huge relief. The middle class is saying that this is the most friendly Budget for them in India's history".

Just three days ahead of the February 5 elections, the prime minister also lauded the contribution of the middle class in national progress and said the BJP respects and honours honest taxpayers, and the Budget relief signalled this.

The BJP has been out of power in Delhi for 27 years and is locked in a tough fight with the ruling Aam Aadmi Party. The saffron party has scheduled 80 rallies on Sunday.

Leading the campaign push, the prime minister greeted people on 'Basant Panchami' and said the festival marks a change of season and people of Delhi have also made up their mind to elect a BJP government.

"The weather starts changing with Basant Panchami. Three days later on February 5, the new 'Basant' (spring) of development will descend on Delhi. This time in Delhi, the BJP is forming its government", he said in his hour-long speech.

Modi said to the crowds: "Entire Delhi is now saying -- ab ki baar", and the gathering chanted, "Modi sarkar".

The prime minister later in a post on X, said, "Delhiites trust only the BJP because it does what it says. It is clear from the huge crowd that gathered in RK Puram that the 'Lotus' will bloom in Delhi." Lotus is BJP's poll symbol.

Slamming the Aam Aadmi Party government in the capital for its alleged false promises and corruption, he said its policies have led to closing of factories, adding that those who have looted people will have to account for it.

He also promised to act tough on alleged corruption in the AAP government and make them repay.

Modi said the AAP knows how people of Delhi are angry with them and hate them and now they have resorted to "spreading falsehood".

"The AAP-da government stands unmasked and exposed before the people of Delhi now. But, they are again and again seeking votes on the same false promises. Delhi's people will no longer suffer such falsehood," he said.

While on the one hand is 'AAP-da' which stands for false promises, on the other is 'Modi's guarantees', the prime minister said.

Modi said be it the poor or the middle class, the life of every family should be prosperous, and Delhi will get such a double-engine government which instead of fighting, works for the welfare of people and ensures that their dreams are fulfilled.

"An AAP-da government should not come in Delhi even by mistake as it could destroy another five years here. We are seeing how ahead of the Delhi elections, the straws of the 'jhadoo' are scattering," he said while referring to some AAP MLAs jumping ship to the BJP.

His government at the Centre, he asserted, has stood for strengthening the four pillars of poor, farmers, youth and women, and the Budget is the guarantee of fulfilling 'Modi's guarantees'.

The Budget's focus on employment generating sectors like tourism and manufacturing will benefit the youth, he said.

Modi also spoke of welfare promises made in the BJP manifesto, including for senior citizens and women, to highlight the benefits a BJP government in the national capital will bring to them.

When Modi gives a guarantee, he puts his heart, mind and soul into fulfilling it, the prime minister said.

With the middle class, including salaried employees, making up for a significant section of voters, the prime minister said his government takes decisions which meets their dreams and aspirations.

He cited examples of previous Congress regimes, where they would have to pay a large chunk of their incomes back to the government as income tax.

He said during Nehru's tenure one would have to pay 25 per cent of Rs 12 lakh earned as taxes and during Indira Gandhi's tenure one would have to pay back a substantial amount too, but not any more.

"The Congress governments imposed tax only to fill its coffers, but the BJP government opened its coffers to help increase people's capabilities," he said.

Taking on the AAP's claims, the prime minister told people that no jhuggi will be demolished in Delhi and no welfare scheme shut if the BJP comes to power in Delhi.

Reaching out to people from Purvanchal, Modi noted that he is an MP from the region, a reference to Varanasi.

He added that the National Democratic Alliance (NDA) government is working day and night to develop Bihar and mentioned several state-specific proposals in the Budget.

Expressing confidence about the BJP's win, Modi said, "You can note it down that the BJP government will be formed in Delhi on February 8, and by March 8 on International Women's Day, women will start receiving Rs 2,500 in their bank accounts." Women, he said, have worked as his protective shield and have made a big contribution in ensuring the third term of his government at the Centre.

Those who live in 'sheesh mahal' cannot relate to a poor family's jhuggi or a middle class family's 2BHK flat, Modi said, in a swipe at former chief minister and AAP chief Arvind Kejriwal.

The AAP has committed scams and corruption in every field, including in health measures for people, the prime minister claimed.

With several AAP leaders, including sitting MLAs who were not given ticket by the party in the polls, quitting it, Modi said they have realised the massive anger people have for the party. PTI KR SKC KVK KVK KVK

Budget relief for middle class signals targeted tax and welfare support, touted as core campaign promise and accountability pledge. The Prime Minister characterised the Union Budget as delivering targeted relief to middle income and salaried households, highlighting tax and welfare measures and employment focused investment in tourism and manufacturing. He contrasted these Budget benefits with allegations of false promises and corruption by the incumbent city government, pledged to hold alleged wrongdoers accountable, protect welfare schemes and housing, and promoted manifesto commitments for targeted support to women and seniors as central campaign promises ahead of the assembly election.