New Delhi: Union Minister Piyush Goyal on Friday presented the interim budget. BJP leaders including Prime Minister Narendra Modi have praised the budget/ but  Former prime minister Dr Manmohan Singh called it an election budget.

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Singh said, budget  will have implications on the national elections due by May. The government presented a budget with big giveaways to the middle class, small farmers and the rural population in what is being seen as a critical test for PM Modi months before the elections.  On being asked about the big income tax gift for the middle class and farmers, Dr Singh said, "In these circumstances of the case, concessions to farmers and concessions to middle class will obviously have implications in the election."

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Former finance minister further said, the government has not worked out the expenditure in the interim budget.

For the BJP party  that is seeking a re-election in May, today's interim budget was the last chance to cover its bases after it lost three major states in last year's elections to rival Congress.