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 of organ donors that lead up to an unlikely suspect - the affable Danny (Madhavan). Kabir will not stop till he cracks the case and delivers justice.
Danny’s world comes crashing down as Josh’s health deteriorates and death becomes a matter of time. An organ transplant is the only hope for Josh’s survival. Danny makes a dangerous commitment to himself and walks down a path of no return. Kabir cracks a nexus between a corrupt cop and a local drug cartel but in doing so exposes himself and his unit to public criticism on social media.
Danny starts researching on the organ donation process. After tracking down potential organ donors, Danny zeroes in on his first target, Verma and plots an unconventional way to bring Josh one step closer to survival. Kabir refuses to let go of his troubled memories as he and Ria face divorce.
Danny gets emboldened and selects his second target, the young techie Rahul. When Danny’s best-laid plan goes awry, he makes a desperate and brutal attempt. Kabir’s instinct leads him to begin an investigation into the case. Kabir and Prakash are convinced that there is more to Rahul’s accident than meets the eye.
Danny’s killing instincts get sharper as he picks his next target, aspiring actress Anita, and weaves a stealthy bid to entrap her. Kabir faces strong resistance from his new boss, ACP Shankar. Kabir and Prakash crack a vital clue that could prove to be the first link between the deaths of two unrelated organ donors. The duo discovers a startling pattern and a shocking target on the killer’s list.
Time is running out for Josh and Danny makes a bold entry into Ria’s world. He also puts his own life at risk in a bid to finish the job with Verma. Kabir struggles to manage both personal and professional fallout as he faces a roadblock that could end his investigation in the organ donors’ deaths. Kabir and Prakash zero-in on a new suspect, Rao and the heat on the case dials-up a notch.
An intense cat-and-mouse game begins as Kabir lands up at Danny’s home and the suspicion on Danny gets stronger. Shankar cracks down on Kabir’s moonlighting investigation and orders a shutdown even as Kabir pieces together the puzzle. Danny creates the perfect alibi as he makes a sly attempt on his next target, Nair.
Danny’s alibi turns out too well planned for Kabir to pin the murders down on him. Undeterred and as determined as ever, Danny moves to his next target even as Kabir shifts focus to Rao and his instincts lead him to a vital clue that could crack the case and indict Rao for the murders. A game of smoke screens begins between Kabir and Danny as Danny moves Josh one more step closer to survival.
With the case seemingly closed and Kabir’s attention diverted, Danny makes his boldest move yet – a direct attack on Ria to get the organ that would finally give Josh a normal life. When all seems to be going as per Danny’s plan, a stark and shocking revelation makes for a fitting final showdown in this series finale.