102 NOT OUT is an ageless comedy that brings together Indian Cinema's two biggest stalwarts - Amitabh Bachchan and Rishi Kapoor after 27 years, with the two legends playing father-son duo for the first time, 102 years young Dattatraya Vakharia (Amitabh Bachchan) lives life to the fullest and wants to break the record of the oldest living man- that's held by a 118 years old Chinese. Dattatraya wants to live a stress-free life in order to become the oldest living man. However, there is only one hindrance - his 75-year-old son Babulal (Rishi Kapoor) who has resigned himself to a life of old age stuck in drudgery. Dattatraya now must find means and ways to change Babulal's sad and grumpy demeanor so that he doesn't become a deterrent in breaking the record. Little do they realize that this roller coaster ride filled with comedy, emotion and commotion, will change them and their relationship forever.