A disillusioned chartered accountant hatches a plan to steal black money from corrupt tycoons by transforming a group of beggars into fake businessmen with forged identities and Swiss accounts. As the wealth flows into his hands, he learns that one of the beggars has outplayed him, siphoning off the entire fortune. What follows is a high-stakes battle of wits, survival, and revenge, as both men race to outmaneuver each other in a world built on deception.