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The music of the film is composed by Tanishk Bagchi and Amit Trivedi while lyrics are penned by Manoj Muntashir and Indraneel. The raid reportedly took 18 hours and 45 people to count the notes. They recovered undeclared assets worth ₹16 million (US$210,000) in cash and gold. When Alok Kumar Batabyal, deputy director (Intelligence) who headed the raids on the first day, left his house in Swaroop Nagar with a group of other officers, nobody paid the slightest attention. The morning of July 16 began quietly enough. On 16 July 1981, IT officials raided the house of a businessman, and Congress MLA and a former member of the Rajya Sabha, Sardar Inder Singh in Kanpur, Uttar Pradesh. The film is loosely based on what is purported to be the longest-running Income Tax raid in history. The principal photography of Raid took place in Lucknow and Raebareli, and commenced in September 2017. More than 40 theatre actors of Lucknow were selected to play various characters in the film. In August 2017, Raj Kumar Gupta made an official announcement about Ajay Devgn and Ileana D'Cruz being a part of his next film titled Raid.
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The Central Finance Minister is persuaded to call Amay, but is promptly rebuffed. He then meets the Chief Minister of Uttar Pradesh, who refuses any help as the Income Tax department is under the control of the Central Government and the raid is legal. MP Rameshwar, not willing to accept defeat, goads Amay into letting him leave the house. Amay and his team break down the walls, ceilings, staircases and old storerooms (with the help of the map) to find assets worth crores (tens of millions). After a few hours of searching, when all hope seems lost, he receives an anonymous letter, along with a map, revealing the location of the money in the house. He searches every nook and cranny of the house with his team to find the black money without any success. There he and his team face opposition from Rameshwar's very hostile family, but he holds up to his ideals and integrity. So, Amay and his team, after much planning, head to Sitagarh. One day, he receives an anonymous tip about black money hoarded by (Member of Parliament) Rameshwar Singh ( Saurabh Shukla), the don of Sitagarh, who had evaded income tax for a long time. The film focuses on an lRS officer Amay Patnaik ( Ajay Devgn), who has just been transferred to Lucknow as Deputy Commissioner of Income Tax, where he lives happily with his wife Malini ( Ileana D'Cruz).