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The film follows a gang of con artists who do not steal from the poor but from the corrupt rich. They conduct fake income tax raids, seizing black money from politicians and businessmen. The audience is forced to root for the criminals because their targets are morally bankrupt. Akshay Kumar’s character, Ajay Singh (a fake Income Tax officer), remains one of his most restrained and effective performances.
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The movie is loosely based on the in Mumbai. On March 19, 1987, a group of 26 men posing as Central Bureau of Investigation (CBI) officers conducted a fake raid on the Opera House branch of Tribhovandas Bhimji Zaveri jewellery store. The mastermind, identifying himself as "Mon Singh," executed the robbery in broad daylight, walking away with jewellery worth lakhs of rupees—and to this day, the culprits have never been caught. Plot Summary The film follows a gang of con artists
grab some popcorn, log into a legitimate streaming service, and enjoy one of Bollywood's greatest heist movies the right way. Akshay Kumar’s character, Ajay Singh (a fake Income
Special 26 is a 2013 Hindi-language heist thriller inspired by the real-life 1987 Opera House heist
: It earned widespread critical acclaim and grossed over ₹103 crore , making it both a critical darling and a box-office hit.