In the year 1990, "The Great Indian Circus" owned by Iqbal Haroon Khan (Jackie Shroff) in Chicago gets closed when he is unable to repay his loan. Young Sahir (Siddharth Nigam), his little son, pleads that the two would soon turn the corner. But Iqbal's rejected and commits suicide in front of the heartless bank leader Anderson. Twenty-three years later, Sahir (Aamir Khan) robs various branches of Western Bank of Chicago. Despite all efforts of law enforcement, the robbery isn't foiled and he successfully gets away. Officer Victoria (Tabrett Bethell) calls ACP Jai Dixit (Abhishek Bachchan) and his partner Ali (Uday Chopra), for help in solving the case. Jai baits Sahir into robbing again by making it known he's on the case and that the thief's an amateur. Sahir poses as an informant for Jai, and manages to gather information on the bank while giving Jai a lead to follow. Eventually, Sahir robs the bank and escapes, but Jai and Ali follow him. Jai, while hanging on a helicopter ladder, manages to shoot Sahir on the left shoulder before he disappears.
Sahir has a big premiere of a revamped version of The Great Indian Circus, with his female lead acrobat, Aaliya (Katrina Kaif), involving a trick with him disappearing in one place and showing up in another. The show is a success, but afterwards, Jay, Ali, and the police surround him, knowing he's the thief. Jai says the proof will be the gunshot wound, but when Sahir is examined, there is no evidence anywhere on his body. It is then revealed that Sahir has an autistic twin brother, Samar (also Aamir Khan), who helps him pull off his trick, helps him in planning and pulling of the robberies and he also shows it was Samar who sustained the wound.
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