It received generally positive reviews from critics and the audience with praise for the performances of the cast (especially Suriya and Karthik), writing, direction, screenplay, social message, background score, and soundtrack.
The film begins with Pallavaram Paranjothi Pandian attending an interview for a clerk's post and getting rejected due to a lack of money for giving bribes to the officials.
N. Lingusamy subsequently bought the rights of the film and planned to produce the venture in collaboration with Friday Filmworks, who had made the original version, but the project failed to materialise.
[3][4] In August 2014, producer Thiagarajan announced that he had purchased the Tamil, Telugu, Malayalam and Kannada language rights to remake Special 26, and revealed that he would also direct all four ventures.
[5][6] Thiagarajan's son Prashanth was revealed to be playing the lead role in Tamil, and by March 2015, Srikanth Ravichandran, then husband of television host Dhivyadharshini, was expected to direct the film.
[13][14] Vignesh Shivan agreed to work on Thaanaa Serndha Koottam at short notice, after another project, Kaathuvaakula Rendu Kaadhal became delayed.
Studio Green's K. E. Gnanavel Raja asked Vignesh to do a project to star Suriya and the team chose to use an earlier script planned by Vignesh on the 1987 Opera House heist, like Special 26, where a group posing as Central Bureau of Investigation (CBI) officers executed an income tax raid on the jeweller in Mumbai, which he initially wanted to make with either actors Sivakarthikeyan or Vijay Sethupathi.
The team claimed to legally purchase the remake rights of Special 26, but instead of copying the film scene-by-scene, Vignesh was insistent that it was adapted to make it suitable for Tamil audiences.
[28] M Suganth of The Times of India rated 3.5 out of 5 stars stating "The film works wonderfully well as long as it stays closer to the plot of Special 26, and the changes are superficial.
"[30] Writing for Firstpost, Sreedhar Pillai rated 3 out of 5 stars stating "TSK is an enjoyable ride for the entire family, and it’s refreshing to see Suriya back in form.
"[31] Sify rated 3 out of 5 stars stating "It’s Suriyas committed performance, that keeps you invested in the narrative and the fascinating characters etched out brilliantly by Vignesh.
"[34] Ashameera Aiyappan of The Indian Express rated 2.5 stars out of 5 stating "Walk in without expectation and let the Suriya and Keerthy Suresh starrer’s humour entertain you.
"[35] Anupama Subramanian of Deccan Chronicle rated 3.5 out of 5 stars stating "Thaanaa Serndha Koottam is a fast paced heist that barely wastes a minute in portraying a comedic entertainer.
"[36] Manigandan KR of Cinestaan rated 2 out of 5 stars stating "If you haven't watched the Hindi film Special 26 (2013), chances are you will like Thaanaa Serndha Koottam.