Sifar is based on O. Henry’s short story ‘The Gift of the Magi’ that depicts the inner journey of Ayesha (Sudha Chandran), an author who has a dark past that keeps haunting her. During a therapy session, Ayesha shares her past with her doctor while bringing out the most positive aspects that she has experienced in her life. Her past displays a beautiful love story between a dreaded gangster and a prostitute and what followed thereafter that changed her life.