Breathe is an Indian drama that explores the lives of ordinary men faced with extraordinary circumstances. Kabir (Sadh), a brilliant but non-conventional officer of the Crime Branch, puts the pieces together of seemingly unconnected deaths that lead up to an unlikely suspect - the affable Danny (Madhavan). Kabir will not stop till he cracks the case and delivers justice.

A 6-year old girl is kidnapped by a mysterious masked man, who demands an unusual ransom. To save his daughter, Dr. Avinash Sabharwal must kill someone! Meanwhile, Kabir Sawant's journey continues in the hostile environment of the Delhi Crime branch. Lies, deceit and mind games begin when Kabir is given charge of the investigation, and meets Avinash.