Question: Special 26, also known as Special Chabbis, is a 2013 Indian period heist crime thriller film directed by Neeraj Pandey, the film is inspired by which 1987 titled event, a group posing as CBI officers executed the fake income tax investigation raid on the Opera House branch of Tribhovandas Bhimji Zaveri & Sons Jewellers in Mumbai, India?

Context paragraphs:
Alternative minimum tax: The alternative minimum tax (AMT) is a supplemental income tax imposed by the United States federal government required in addition to baseline income tax for certain individuals, corporations, estates, and trusts that have exemptions or special circumstances allowing for lower payments of standard income tax.  AMT is imposed at a nearly flat rate on an adjusted amount of taxable income above a certain threshold (also known as exemption).  This exemption is substantially higher than the exemption from regular income tax.

Zaveri Bazaar: Zaveri Bazaar (Marathi: झवेरी बाजार ) is a jewelry market and a major hub for B2B jewelry industry in Mumbai, India.  Located at Bhuleshwar in South Mumbai, just north of Crawford Market, Zaveri Bazaar is a muddle of narrow lanes, dotted with hundreds of jewelry shops that sell gems and jewels, notably Tribhovandas Bhimji Zaveri (TBZ), Dwarkadas Chandumal, Dhirajlal Bhimji Zaveri & UTZ.  65% of all gold trading and dealing in India is estimated to originate from the market.

Income Tax Service, Group ‘B’: The Income Tax Service, Group ‘B’ (Hindi: आयकर सेवा, ग्रुप 'बी') is the revenue service of the Government of India.  It is the feeder service of the premier and elite Indian Revenue Service.  The service functions under the Department of Revenue in the Union Ministry of Finance and is concerned with the collection and administration of the various direct accruing to the Union Government.  All officers of and up to the rank of Income Tax Officer belong to Group B (Income Tax officer (ITO) is gazetted while those below the rank of Income Tax Officer are non-gazetted).  On reaching the rank of Assistant Commissioner they are accorded IRS (Group A) by the President of India.

Chief Commissioner of Income Tax: The Chief Commissioner of Income Tax or Director General of Income Tax is a senior rank in the Income Tax Department in India.  Chief Commissioners are in charge of operations of the department with in a region which is usually overlapping with the territory of a state.  Depending on the region their numbers vary from 23(like in Maharashtra) and 3(Karnataka).  They are chosen from the Indian Revenue Service and usually after serving in the Government for a period of 30 years.  After cadre restructuring a new designation is created the Principal Chief Commissioner of Income Tax and senior most Chief Commissioners of Income Tax are promoted into this grade and has additional responsibilities as per personnel and budgetary targets is concerned.  Their equivalent rank at the Union Secretariat is that of a Special Secretary("A secretary who is not the Administrative Head of a department but discharges the function of a Secretary for all other matters.  A full Secretary designated as Secretary GOI is the Administrative Head") to Govt.of India in the apex scale.

Dual income tax: The dual income tax system levies a proportional tax rate on all net income (capital, wage and pension income less deductions) combined with progressive tax rates on gross labour and pension income.  This implies that labour income is taxed at higher rates than capital income, and that the value of the tax allowances is independent of the income level.  The dual income tax system deliberately moves away from the comprehensive income tax (global income tax) system which taxes all or most (cash) income less deductions (net income) according to the same rate schedule.  The dual income tax was first implemented in the four Nordic countries (Denmark, Finland, Norway and Sweden) through a number of tax reforms from 1987 to 1993.  The dual income tax is therefore also known as the "Nordic tax system" or the "Nordic Dual Income Tax".

Rustom (film): Rustom is a 2016 Indian period crime thriller film written by Vipul K. Rawal, directed by Tinu Suresh Desai and produced by Neeraj Pandey.  It features Akshay Kumar, Ileana D'Cruz, Arjan Bajwa and Esha Gupta in the lead roles.

Special 26: Special 26, also known as Special Chabbis, is a 2013 Indian period heist crime thriller film directed by Neeraj Pandey.  It stars Akshay Kumar in the lead protagonist role with Manoj Bajpayee, Anupam Kher, Kajal Aggarwal, Jimmy Shergill and Divya Dutta in supporting roles.  The film is inspired by the 1987 Opera House heist where a group posing as Central Bureau of Investigation (CBI) officers executed an income tax raid on the jeweler in Mumbai.  "Special 26" released on February 5, 2013 to widespread critical acclaim and was regarded as one of the best films of 2013.

Tribhovandas Bhimji Zaveri: Tribhovandas Bhimji Zaveri Ltd. (TBZ) is a noted Indian jeweller and jewellery retail chain based in India.  Established in 1864 (153 years ago) by Tribhovandas Bhimji Zaveri in Zaveri Bazaar, the jewellery district of Mumbai, it was subsequently headed by his son, Gopaldas Tribhovandas Zaveri, and now Shrikant Zaveri, is the present chairman and managing director of the group.  The company today, has 28 showrooms in 21 cities across eleven states, including Mumbai, Delhi, Hyderabad, Kolkata and Rajkot The company proposed an Initial Public Offer (IPO) in July 2011.

1987 Opera House heist: On 19 March 1987, a group posing as CBI officers executed the fake income tax investigation raid on the Opera House branch of Tribhovandas Bhimji Zaveri & Sons Jewellers in Mumbai, India.  This case has remained unsolved.

Neeraj Pandey: Neeraj Pandey (born 17 December 1973) is an Indian film director, producer and screenwriter.  In his first movie "A Wednesday! ", his work was largely praised by audiences as well as the critics.  "A Wednesday!"  also won many awards in different categories.  His second film was "Special 26" (2013).  Not just a filmmaker but a writer too, Neeraj has written a novel named Ghalib Danger in 2013.  He also directed the movie "Baby" (2015) starring Akshay Kumar which received critical acclaim from the audience and was a huge success.The movie Rustom which was produced by Neeraj, was released on 12 August 2016 and received mixed reviews by critics but was a runaway commercial success.  His last movie was a biopic on cricketer M.S.Dhoni titled which was loved by the audience. .  He aims at making more commercial content in the sports genre.  Neeraj has carved a niche for himself in the film industry with his adept handling of different topics and is one of the most sought after Directors of his generation.

Supporting paragraphs: Special 26 1987 Opera House heist
Answer: 1987 Opera House heist