The film takes its concept from the real-life daring heist dated 19-March-1987 where an unknown man posing as CBI officer Mon Singh recruited 26 men posing as income tax officers executing a daylight income tax raid on the Opera House branch of Tribhovandas Bhimji Zaveri in Mumbai, and disappeared with jewellery worth lakhs. The movie is set in the early 1980's. The film takes its foundations from the infamous roberry of 19-March-1987, when 26 people posing as income tax officials raided a famous jewellery store in Opera House, Mumbai. They had walked away with jewels worth lakhs. This incident shocked jewellers across Zaveri Bazaar.