Love is the most beautiful thing to have, the hardest thing to earn and the most painful thing to lose.
The film begins with a 'retreat', in which alumni from different batches of a residential school have travelled to their alma mater for a reunion. Anabil, one of the alumnus, presently working with UNICEF India as a 'child protection specialist', narrates the story of his childhood days spent in the residential school. In his childhood, when he was admitted to the residential school by his parents, Anabil happened to be a very shy student possessing below average abilities. For such a child, time table specific, demanding hostel life was not easy. A mischievous senior student Bishey and his gang added to Anabil's woes. Due to similarity in names, Anabil was nicknamed 'Beelay' (the pet name of Swami Vivekananda)by his seniors
The movie revolves around two old school friends, Satrajeet aka Jeet (Parambrata Chattopadhyay), an extremely ambitious man, who does not have time left for his wife, Tanuka (Raima Sen), and Rajarshi aka Raj (Rudranil Ghosh) who coincidentally came across each after a long time. While Jeet, a partner in a big architect firm, which he inherited from his deceased father-in-law; Raj is a struggling singer in a band. Jeet and Raj were invited to a party of a non-Bengali business client of Jeet, where Raj flirted with the businessman's daughter Inca (Neha Panda). After party, both the friends bought drinks from closed shops and drank in the open. Both of them wished they had each other life. After getting up from sleep, both of them found that their soul has interchanged. Both of the friends were surprised to find themselves in that situation.