"I think he will first start shooting for Siddharth Anand's film, then he would shoot with us. That time I will shoot '102 Not Out' with Mr Amitabh Bachchan. We both (Dutt and I) will finish our respective commitments first. The filmwith him will happen next year," Umesh told PTI.
The "OMG! Oh My God" director had narrated the story idea to Dutt when he was out on parole in connection with the 1993 Mumbai serial bomb blasts case.
"When I had narrated him for the first time, he had liked the idea. After he came back (from jail), I met him and we discussed about the film. He said, 'Let's work out'. We are developing the subject," Umesh said.
The filmmaker is not keen on divulging details about the film.
"All I can say is that it is a socially relevant film. I can't give out more details as it is too early," he added.
Umesh is yet to zero-in on on the lead actress for the film.
Besides the film with Umesh and Siddharth, the 56-year-old actor will be seen in the third instalment of Rajkumar Hirani's "Munna Bhai" series and reportedly a film with Vidhu Vinod Chopra.