In the video he named "The 100 Rupee Smile," Gowtham Shola is shown using sleight of hand to multiply the money of homeless people in his area.
Shola asks for a single rupee from each of his participants, before covering the coin with his hand. And then, with a quick flick of his wrist, the magician seemingly transforms the money into a 100 rupee bill.
Shola ends the trick by handing the money back to the homeless person looking on.
It's in this delightful moment you can see how Shola's video got its name.