There is discussion that Budget 2018 will have to attempt to give some relief to the middle-class. The amount of tax an average Indian pays has to be brought down. There will be some reduction on the income-tax front and middle-class is likely to benefit from this Budget. But actually what benefit will be provided to middle class ? It is learnt that only the threshold exemption limit of income tax is likely to be increased by 50,000.00. Will the middle class be benefited much in real sense by such negligible enhancement? The so called middle class in India is not at all falling under the category of middle class, it is poor class in comparison to other country. Considering the present situation the threshold exemption limit is required to be increased to 7 lakh with a provision in allowing standard deduction of 3 lakh to salary class.