Aks is an action supernatural thriller drama. The movie centres around police officer Manu Verma (Amitabh Bachchan) and Raghavan (Manoj Bajpayee). Raghavan is a psycho killer, while Manu Verma is the cop taking care of Raghavan’s case. One day, Insp. Manu is able to track down Raghavan, and the two point the gun at each other and simultaneously shoot each other. Post which, their souls leave their bodies and enter in one another's body. How this changes their respective lives forms the rest of the plot.