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Neeraj Pandey directed Special 26, a 2013 heist thriller movie in Hindi. The plot involves a crew posing as CBI investigators to carry out an income tax raid in Mumbai, which is inspired by the 1987 Opera House theft. Along with Rajesh Sharma, Divya Dutta, Bobby Bedi, and Kishor Kadam in supporting parts, the movie stars Akshay Kumar, Manoj Bajpayee, Jimmy Sheirgill, Anupam Kher, and Kajal Aggarwal in the key roles.
The story of the movie begins on March 18, 1987, when Ajay "Ajju" Singh and Pramod Kumar "P. K." Sharma are conducting a walk-in CBI interview. The movie then cuts to a flashback sequence. Ajay dials the neighbourhood police station to request additional officers for a CBI raid. He contacts SI Ranveer Singh, who consents to dispatch the necessary number of additional officers. When the supporting officers arrive, Ajay and his collaborators P. K. Sharma, Joginder Khurana, and Iqbal Ali meet them and start the raid.
Ajay, P. K., and their two collaborators are discovered to be false CBI personnel following the successful raid on a minister's home. After then, they relocate to the various regions of the nation to which they belong and become a part of daily life there. Here is where Priya Chauhan, a teacher who is engaged to be married, first appears as Ajay's love interest. P. K. requests that the company reunite in Chandigarh for his daughter's wedding. Ranveer and his senior officer meet the raid's minister, who admits he doesn't want the information to get out in order to protect his reputation. Ranveer and Shanti are both suspended by the superior officer for being careless. Waseem Khan, a trustworthy CBI agent, resides in New Delhi with his spouse and son. Khan and a disgraced Ranveer work together to capture Ajay and his associates.
Ajay conducts his subsequent raid on a Calcutta trader's establishment while impersonating an Income Tax Department officer. Khan demands that the newspaper should disclose the more challenging but successful raid even though no one has come forward to do so because black money is on the table. Ajay and P. K. resolve to carry out their big assignment, a final raid in Bombay, after reading this in the newspaper. In the meantime, Khan orders the wiretapping of P. K.'s phone while Ranveer discovers information about him. P. K. and Ajju's phone conversation allows Khan to learn a number of facts about them. Officers follow the group to Bombay to a hotel in which they are staying on Khan's directions.
Ajay visits a newspaper to place an ad for "50 dynamic grads" with information about an interview. He is followed by a CBI officer. Khan inserts his officers into the running, and they are chosen. Khan learns the specifics of the instruction, which includes a practise raid. The candidates will reportedly receive training the day of the exam before being escorted outside for the simulated raid in the late afternoon.
Khan and Ranveer travel to the hotel to find out more, breaking into Sharma's room. After threatening violence, he reveals the details of the raid. He also says that Ajay is getting even with the CBI for passing him over. Khan commands Sharma to make sure that everything goes according to plan.
Khan assumes control of the jewellery business the day of the attack and replaces the items with counterfeit jewellery, moving the originals to the shop's workshop. The recruits are informed by Ajay that he will arrive in a different car than they do. P. K. boarded a bus with the candidates and drove off, but he got off at the police station and said he would meet Ajay there. He also says that no one should get off the bus till they get there and that he will check the raid's paperwork at the Police Headquarters. He actually travels to see Ranveer and Shanti. A raid on the workshop is conducted with Ajay's assistance. Ajay then travels to the airport to meet Priya.
Special 26 was a commercial hit, earning close to INR 103 at the box office. It is also one of the only thrillers of Akshay Kumar's which does not involve action sequences. The critics praised the performance of the ensemble cast, calling it one of the finest performances of each of them.