Special 26 is a crime thriller drama based on the 1987 Opera House heist where a group posing as CBI officers executed an income tax raid on the jeweler in Bombay. It is set in 1987, Bombay where a group of 26 tricksters led by Ajay Singh (Akshay Kumar) and Pramod Kumar (Anupam Kher) poses as CBI officers to rob the politicians and big businessmen of their black money. Waseem Khan (Manoj Bajpayee), an honest CBI officer, decides to apprehend Ajay and his team. With the real CBI on their trail, the tricksters decide to pull off their biggest heist.