Set 7 years after the events of the first film, it follows the return of IRS officer Amay Patnaik (Devgn), who tracks another white-collar crime.
In 1980s India, a team of income tax officers conduct a raid on a wealthy businessman suspected of having black money. The raid turns into a cat-and-mouse game as the officers face gunfire, destruction, and helplessness. With the odds stacked against them, they must rely on teamwork and determination to uncover the truth and bring the corrupt businessman to justice.