THE BODY is the story of a corpse that vanishes from a morgue under mysterious circumstances. Ajay Puri (Emraan Hashmi) is married to a rich businesswoman Maya Verma (Sobhita Dhulipalia) and both reside in Port Louis, Mauritius. Ajay has married Maya for her wealth. Moreover he is fed up of the way she ill treats him. Ajay runs her pharmaceutical business and is also a guest professor.
During one of the lectures, he gets introduced to a student, Ritu (Vedhika Kumar). Soon they start a romantic relationship. Ajay is aware that if he asks for a divorce from Maya, he'll be stripped of all wealth. Hence he decides to murder her and devises a great plan. Maya gets anxious while taking flights. The day she is going to be back from a long flight from Los Angeles, Ajay pours small amount of poison in her wine. It produces same kind of symptoms that one gets while suffering a heart attack. The doctors would hence conclude that she suffered the attack due to her anxiety over taking the flight. As per the plan, Maya consumes the poisoned wine and in the evening, she dies. Her body is taken to the morgue for autopsy.
Trouble arises when the body disappears from the morgue. The caretaker, Tara Singh, claims that he saw dead Maya herself walking out! SP Jairaj Rawal (Rishi Kapoor) is brought to investigate the case. Jairaj himself is not able to recover from a personal tragedy. What happens next forms the rest of the film.