India, Oct. 24 -- I am struggling to recall the last time a film made me laugh as much as Udta Teer. No, none of it relies on double-meaning dialogues or cheap innuendo, mind you. If you can already sense my excitement, let's get straight into why this Ayushmann Khurrana-starrer works. Directed by Akash Kaushik, Udta Teer follows Bilal/Vikrant (Ayushmann), a Pakistani spy working in India's counterterrorism unit. One day, he loses his memory in an accident and ends up working for India instead, dismantling Pakistan's terror network embedded within the system. Akash was bang on when he recently described the film as a 'reverse Dhurandhar'. Making his feature directorial debut with Udta Teer, Akash proves surprisingly sure-footed. Also the film's writer, he keeps the first half tight, with hardly a scene feeling like dead weight. After such a funny first half, the second half naturally comes with high expectations. This is where Udta Teer changes gears but not really to its advantage. As the film tries to tie up its plot, the narrative gets more serious than you might have bargained for. Despite that, Udta Teer doesn't derail completely. A big reason it works is its talented cast, which makes even the most absurd ideas seem normal. Ayushmann is pitch-perfect as Bilal. The late Mukul Dev gives him tough competition, bringing an effortless sense of humour to his role. Sandeep Anand is hilarious as Bilal's cook, while Suhail Nayyar is equally good as Bilal's best friend. Sara Ali Khan, as Bilal's wife, has a decent role. The music by Sachin-Jigar is well done, complemented by Amitabh Bhattacharya's lyrics. Overall, Udta Teer's intentions are clear: to entertain without insulting the audience's intelligence....