The film's "special" nature stems from its roots in actual history. It is based on the 1987 Opera House heist in Bombay (now Mumbai). The Incident:
The film is set in 1987 and follows a highly sophisticated gang of four con artists led by Ajay Singh () and Pramod Sharma ( Anupam Kher ). The crew targets corrupt politicians, wealthy tax-evading businessmen, and black-market elite. Because their victims acquired their fortunes illegally, they rarely report the robberies to the actual police.