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Jai and Ali return to catch the clown thief, Sahir, who has targeted various branches of the Western Bank of Chicago.

The favourite Indian action franchise is back. This time Jai Dixit (Abhishek Bachchan) and Ali (Uday Chopra) return to match their wits with the enigmatic clown thief, Sahir (Aamir Khan), who has the city of Chicago in his thrall. In this battle of revenge and dignity, the lines blur and the conventional definition of good and bad don't apply. Watch a spectacle that will thrill you and move you.—Official source

The favourite Indian action franchise is back with a bang. This time Jai Dixit (Abhishek Bachchan) and Ali (Uday Chopra) return to match their wits with the enigmatic clown thief, Sahir (Aamir Khan), who has the city of Chicago in his thrall. The pursuit that ensues is thrilling, entertaining and emotional by turns. It is a journey that will test all the players to their breaking point, where the game of chess played between Sahir and Jai will never be won until all the secrets have been unlocked. In this battle of revenge and dignity, the lines blur and the conventional definition of good and bad don't apply anymore. Prepare to watch a spectacle that will thrill you and move you.—Official Source

In 1990 Iqbal Haroon Khan (Jackie Shroff) runs a circus - The Great Indian Circus - in Chicago, which has fallen on bad times. Anderson's (Andrew Bicknell) bank - Western Bank of Chicago - which has lent money to Iqbal Khan, decides to close down the circus when he is unable to repay the loan. Young Sahir (Siddharth Nigam), the little son of Iqbal Khan, pleads with Anderson not to shut down his father's circus as he and his father would soon be able to turn the corner. Sahir had already pawned all his meager possessions to help Iqbal keep the circus going.

Iqbal Khan makes a presentation before the bankers. Iqbal performs the entire circus act in front of Anderson, including a new trick in which he locks Sahir in a box in one part of the theater and he emerges moments later in another part of the same theater. Anderson is far from impressed and gives Iqbal 5 days to hand over the theater to the bank, so it can be auctioned. As Anderson is leaving, Sahil begs him not to lose confidence in the circus and to give them a chance, but Anderson is unmoved.

Iqbal Khan commits suicide in front of the heartless Anderson, leaving Sahir devastated. Sahir was an expert acrobat from his childhood days and used his skills to escapes bullies in the streets.

Years later in 2013, Sahir (Aamir Khan) has still not forgotten the high-handedness of the bank and swears revenge. He robs various branches of Western Bank of Chicago, leaving behind a message in Hindi and a clown mask. He uses his acrobatic circus skills and his fast bike (including a stunt where he rides a bike over a tightrope) to escape the pursuing police cars.

With the heist money, Sahir buys back Iqbal theater and injects funds into restarting the circus. He hires Aaliya as an acrobat performer.

As Chicago Police Officer Victoria (Tabrett Bethell) failed to catch him, she calls ACP Jai Dixit (Abhishek Bachchan) and his partner, Ali (Uday Chopra), for help in solving the case. Jai and Ali were busy dealing with Mumbai goons in a Chawl when they were deputed to help apprehend the bank robber in Chicago.

Jai baits Sahir into robbing again by making it known he's on the case and he gives a news interview stating that the thief is an amateur. Gathering information from the news channel regarding Jai's plan, Sahir poses as an informant for Jai and manages to gather information on the bank while giving Jai a lead to follow. Sahir manages to convince Jai of the existence of Chup Chap Charlie, a magician in another circus whom he thinks has the motive and the skills to pull the bank robberies. Sahir reveals that Charlie used the same catch phrase that was found inside the bank, after it was robbed. Currently Charlie is incognito, and no one has ever seen him as he hides behind his mask. Sahir gains access to Jai's inner circle and understands all his security systems being used to protect Anderson's branches.

Eventually, Sahir robs another bank branch and escapes, but Jai & Ali follow him. Sahir is cornered on a bridge, but he jumps off and converts his bike into a motorboat, and escapes. Jai and Ali commandeer a civilian speed boat to give chase. During the pursuit, Jai manages to shoot Sahir in the shoulder before he disappears again. Sahir has the big premiere 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, Jai, Ali, and the police surround him, knowing he's the thief. Jai says the proof is the gunshot wound Jai inflicted in Sahir, but when Sahir is examined, there is no evidence of a gunshot wound anywhere in his body. Jai & Ali leave while Sahir retires to his dressing room. It's then revealed that Sahir has an autistic twin brother, Samar, who helps him pull off his trick and rob the banks, and it was Samar who sustained the gunshot wound.

Jai is fired from the case but is encouraged by Ali to prove Sahir's guilt by going rogue. Jai eventually finds out about Samar and sets about finding a way to corner Sahir. Samar, kept in hiding and mentally challenged, is kept in seclusion by Sahir. However, Samar sneaks outdoor once a week, and Jai manages to befriend him during this time also manages to perform his plan.

Samar has fallen in love with Aaliya after performing with her in the circus but cannot express it. This leads to a rift between the brothers. Samar replaces Sahir as the main act in the circus show. He goes out on a date with Aaliya and even ends up kissing her. Jai tries to take advantage of this rift, but Sahir finds out and thwarts Jai's plan to stop them. Sahir poses as Samar in a meeting with Jai, where Jai reveals his true identity as a cop to try and get Samar to cooperate with him. But then Sahir reveals his identity to Jai & challenges him to stop them. Jai decides the only way to catch the brothers is in the act. Sahir & Samar pull off their final bank heist and escaped. However, the following day, Jai manages to corner them as they're making their way out of town.

Samar is hesitant to run when Aaliya shows up, begging him to stop. Sahir surrenders to Jai, asking him to spare Samar and let him take the blame. Jai agrees, but right after, Sahir jumps off the bridge. Sahir attempts to jump off the dam, but Samar grabs Sahir's hand, and he begs Samar to let him go, saying Samar can live freely with Aaliya. Samar declares that they were born together and should die together, where the twins fall to their deaths.

Finally Western Bank of Chicago is shut down as a result of the heists, while Aaliya is shown still performing for the Great Indian Circus.