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.

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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.

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. 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.