Chief Minister Rekha Gupta announced on Thursday that the war film 120 Bahadur has been granted tax-free status in Delhi. The movie, which features Farhan Akhtar in the leading role, is based on the Battle of Rezang La during the 1962 Sino-Indian War. In a post on X Rekha Gupta wrote that the film "pays tribute to the extraordinary courage, leadership, and sacrifice of the 120 soldiers of Charlie Company, 13 Kumaon Regiment.