HUF delivery for education and healthcare firms across Chetpet — backed by a 15+ year track record
Handling HUF Formation for Chetpet and Kilpauk clients by qualified experts with a 15+ year, zero-penalty record. Call 9566-068-468.
Per Surjit Lal Chhabda v CIT (1975) 101 ITR 776 (SC), a single male coparcener cannot constitute a coparcenary, but he can constitute an HUF along with his wife and unmarried daughter — the family is recognised though no coparcenary partition is possible until a son or post-2005 daughter is born or adopted. After the 2005 amendment, a female coparcener can form an HUF with her descendants. Smt. Sandhya Rani Dutta v CIT (1978) 113 ITR 71 confirms the wider principle that the family unit, not just the coparcenary, is what is taxed under Section 2(31).
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Expert HUF in Chetpet — qualified professionals, 15+ years experience, zero-penalty track record.
HUF defaults to new regime under Section 115BAC; Form 10-IEA opt-out available. FilingPro compares old vs new every year for the family — Chapter VI-A deductions (Section 80C, 80D, 80G, 24(b)) often tip the balance to old regime.
First year HUF return prepared — ITR-2 for capital gains, house property and other sources; ITR-3 for HUF business or profession. Section 80C (₹1.5L), Section 80D mediclaim and Section 24(b) interest claimed. Section 87A rebate correctly excluded (only resident individuals).
Share Karta's PAN / Aadhaar, member photos and corpus details on WhatsApp at 9566-068-468 — we draft deed, file PAN, open bank account entirely remotely. Chetpet families work without a single office visit.
Our team has formed and partitioned HUFs since the 2005 Amendment, through Vineeta Sharma 2020, and into the Section 115BAC era. Hindu law, Income-tax Act and Companies Act read together — treatment grounded in primary statutes and Supreme Court rulings, not internet templates.
HUF deed drafted on Mitakshara lines with Karta declaration, member roll (Karta, wife, sons, daughters, daughter-in-law, mother), coparcener list (sons + post-2005 daughters), corpus statement, and management clauses — executed on non-judicial stamp paper and notarised.
Form 49A filed online with NSDL / UTIITSL in HUF name, Karta as authorised signatory using Aadhaar OTP. PAN allotted in 7-15 working days; physical card and e-PAN both issued. Chetpet client onboarded directly to PAN portal.
Every HUF Formation engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.
Why this matters here — In Chetpet, the business activity radiating outward from Chennai Press Club and nearby commercial pockets; with quick access via Chetpet MRTS and feeder routes connecting Chetpet to the rest of Chennai.
Share documents via WhatsApp to 9566-068-468. No office visit required for Chetpet clients.
Miss any of these and the next consequence kicks in automatically.
Deadlines in this neighbourhood — In Chetpet, Chetpet businesses in the education arm find that GST exemption boundary for educational services Section 12AA registration and Section 80G renewal are typical review areas; the cluster of education, healthcare, residential businesses that defines Chetpet's commercial fabric.
Deadline pressure points we see in Chetpet: For Chetpet engagements specifically — supporting the teaching faculty and academic-admin staff that live in the surrounding residential belts; for the professional and salaried population of Chetpet navigating personal-tax and home-office GST.
Forms most asked about here — In Chetpet, where educational trusts and coaching arms file under the GST exemption boundary and operate on Section 12AA Section 80G governance; supporting the teaching faculty and academic-admin staff that live in the surrounding residential belts.
Return for HUF having proprietary business or professional income
Tax audit report for HUF crossing prescribed turnover threshold
Quarterly statement of TDS on non-salary payments by HUF deductor
Declaration for nil TDS on interest income by HUF below threshold
Payment of self-assessment, advance and regular tax by HUF
Deposit of TDS deducted by HUF on contractor or rent payments
Application for Tax Deduction Account Number by HUF
Declaration in lieu of PAN for specified transactions
Every claim on this page can be traced back to a section or rule below.
Statutory hooks that bite here — In Chetpet, Chetpet businesses in the education arm find that GST exemption boundary for educational services Section 12AA registration and Section 80G renewal are typical review areas; where educational trusts and coaching arms file under the GST exemption boundary and operate on Section 12AA Section 80G governance.
Classifies Hindu Undivided Family as a distinct juridical person for income-tax assessment, separate from individual coparceners.
Governs devolution of self-acquired property on Class I heirs including widow, sons, daughters and mother equally.
Any sum received by a coparcener from family income or out of impartible estate is exempt in coparcener's hands.
Establishes valid Hindu marriage which is foundational requirement for constituting a Hindu Undivided Family unit.
Income from property transferred by individual to family hotchpot is clubbed in transferor's hands despite blending.
Declaration deed creating HUF requires payment of stamp duty as per state schedule, typically affidavit value.
Which of these bite hardest in Chetpet: For Chetpet engagements specifically — where educational trusts and coaching arms file under the GST exemption boundary and operate on Section 12AA Section 80G governance; supporting the teaching faculty and academic-admin staff that live in the surrounding residential belts.
Chetpet (PIN 600031) falls under the Anna Nagar Division of the Chennai North, the jurisdiction that handles statutory matters for businesses at this PIN. Because PIN 600031 sits inside the Chennai North jurisdiction, the handling office for Chetpet stays consistent across years, which matters when filings or approvals span cycles. Statutory correspondence for Chetpet businesses routes through the Anna Nagar Division, so we align every HUF Formation engagement to that jurisdiction from the start. Every Chetpet engagement we open begins with the basics: PIN 600031, the Anna Nagar Division, and the coordinates 13.0716, 80.2412 that anchor the locality.
Each HUF Formation cycle for Chetpet reflects its commercial rhythm — invoices generated near Anjugam Manimandapam, expenses routed through the Chetpet MRTS freight network. The businesses clustered around Anjugam Manimandapam in Chetpet drive the bulk of the HUF Formation workload we see each cycle. Document pickup near Anjugam Manimandapam is a same-hour errand for our Chetpet engagements rather than the half-day a typical Chennai client expects. Working in Chetpet brings a logistical edge: proximity to Anjugam Manimandapam and the Chetpet MRTS corridor keeps physical document handling fast.
For a healthcare business in Chetpet, the HUF Formation scope is rarely generic; we tailor the checklist to how that sector actually transacts. The healthcare firms we serve in Chetpet value a HUF partner who already understands their sector's compliance rhythm. The business mix in Chetpet centres on healthcare, and that sector carries its own HUF Formation quirks we plan for in advance. HUF Formation for healthcare businesses in Chetpet hinges on getting the sector's recurring entries right the first time.
Document intake for Chetpet clients runs over WhatsApp, so there is no office visit and no paper shuffle for a HUF Formation engagement. A Chetpet client sees the same HUF cadence each cycle: intake, reconciliation, review, filing, acknowledgement. Turnaround for Chetpet HUF Formation is deterministic — fixed fee, a scoped timeline, and a same-business-day acknowledgement once filed. We keep a repeatable HUF checklist for Chetpet so nothing in the cycle is improvised or missed.
Proximity to Kilpauk means a Chetpet engagement can extend across the locality cluster with no change in cadence. We treat Chetpet and Kilpauk as one catchment for HUF Formation, which keeps documentation and turnaround consistent. Serving Chetpet and Kilpauk from one team keeps HUF Formation turnaround identical across the cluster. Businesses straddling Chetpet and Kilpauk get a single HUF point of contact rather than two.
The longer we serve Chetpet, the more precisely we predict where a HUF file needs attention. Recurring gaps in Chetpet residential records are the first thing our HUF Formation review closes out. The HUF Formation mistakes we see most in Chetpet are avoidable with disciplined intake, which our checklist enforces. Because we work repeatedly across Chetpet, we can benchmark a new client's HUF Formation position against the locality norm.
For a new business incorporating in Chetpet or shifting its principal place of business here, HUF Formation setup is one of the first things to get right. A startup setting up near Chetpet MRTS in Chetpet gets a HUF foundation built for the Anna Nagar Division from day one. New healthcare ventures in Chetpet lean on us to stand up HUF Formation correctly before the first deadline rather than after a notice. Incorporating in Chetpet comes with jurisdiction, registration and HUF steps that we sequence so nothing stalls the launch.
HUF Formation in Chetpet for Hindu, Buddhist, Jain and Sikh families is delivered with a Mitakshara-compliant HUF deed declaring Karta, members and coparceners (including post-Vineeta Sharma 2020 daughter coparceners), Form 49A PAN allotment, Section 56(2)(x) compliant corpus and bank account opening.
A dedicated HUF formation consultant in Chetpet drafts the deed, files Form 49A PAN, opens the bank account, audits the family for Vineeta Sharma 2020 daughter-coparcener compliance, and maps Section 64(2) clubbing implications of any conversion of self-acquired property into HUF property.
For families considering total partition under Section 171 of the Income-tax Act, FilingPro drafts the partition deed, files the Section 171(2) application before the Assessing Officer for a Section 171(3) order, computes Section 47(i) and Section 49(1)(i) cost-of-acquisition treatment for distributed assets, and ensures partial partitions barred under Section 171(9) are not inadvertently triggered.
Karta declaration drafted with Hindu law authority — senior-most coparcener (post-2005 male or female under Vineeta Sharma) — and bank account opened in HUF name with Form 49A PAN, KYC of Karta, and authorised member mandate. Standing instructions, FD nomination and net banking access set up for Chetpet families.
Yes, an HUF can carry on business as a distinct assessable person, claim all ordinary business expense deductions under Chapter IV-D and even claim the karta's reasonable remuneration as a deductible expense where supported by a bona fide arrangement.
Yes, the Supreme Court in Jugal Kishore Baldeo Sahai v CIT (1967) 63 ITR 238 held that the karta's remuneration under a bona fide arrangement for services rendered is deductible as a business expenditure of the HUF; the same amount is taxable in the karta's hands.
Yes, an HUF can register under GST as a person under Section 2(84) of the CGST Act 2017 with the karta as authorised signatory; HUF PAN, the HUF deed and the karta's identity proof are the foundational documents for the REG-01 application.
Yes, an HUF with income above the basic exemption limit is required to file a separate return on its own PAN, typically Form ITR-2 or ITR-3 depending on the income heads; the karta verifies the return on behalf of the HUF.
On full partition under Section 171, each coparcener takes the asset at the cost step-in under Section 49(1)(i) of the Income-tax Act 1961, namely the cost at which the asset was held by the HUF; the holding period also carries over for capital-gain computation.
Yes, the Directorate General of Foreign Trade permits HUFs to obtain an Importer-Exporter Code on the HUF PAN, with the karta as the authorised signatory; the standard IEC application documents apply with the HUF deed as the constitutional document.
What Chetpet clients want to know before signing: For Chetpet engagements specifically — around the Chennai Press Club catchment of Chetpet; where educational trusts and coaching arms file under the GST exemption boundary and operate on Section 12AA Section 80G governance.
Localised for Chetpet, Chennai — where educational trusts and coaching arms file under the GST exemption boundary and operate on Section 12AA Section 80G governance.
Reading this guide locally — In Chetpet, in the education and residential with healthcare micro-market of Chetpet; Chetpet businesses in the education arm find that GST exemption boundary for educational services Section 12AA registration and Section 80G renewal are typical review areas.
The Hindu Undivided Family is one of the seven categories of persons enumerated in Section 2(31) of the Income Tax Act 1961, appearing specifically at clause (ii) immediately after individuals and before companies. Unlike the Companies Act 2013 or the Limited Liability Partnership Act 2008, no statute creates the HUF — it is a creature of personal law derived from the Mitakshara and Dayabhaga schools of Hindu jurisprudence, which the Income Tax Act merely recognises as a separate assessable entity for the purpose of taxation. The Supreme Court in Surjit Lal Chhabda v CIT (1975) 101 ITR 776 (SC) held that a Hindu joint family is an entity of immemorial antiquity and that an HUF can come into existence in the moment of marriage of a male Hindu, with the family expanding upon birth of children. The Act does not define HUF itself but borrows the concept entirely from substantive Hindu law, which is why the formation of an HUF is governed by Hindu Adoption and Maintenance Act 1956 and the Hindu Succession Act 1956 rather than the Income Tax Act.
Indian Hindu personal law operates under two distinct schools: the Mitakshara school, which applies across India except West Bengal and Assam, and the Dayabhaga school, which applies in West Bengal and Assam. Under Mitakshara law, a son acquires an interest in ancestral property by birth itself — coparcenary is created the moment a male child is born into the family, and after the Hindu Succession (Amendment) Act 2005, daughters too acquire coparcenary status by birth. Under Dayabhaga law, no interest by birth is recognised; a son acquires rights in ancestral property only on the death of the father. This distinction matters for HUF taxation because under Mitakshara, an HUF can include the Karta, his wife, sons, daughters (post-2005) and their descendants up to three generations as coparceners. The Income Tax Department in its Circular No 717 of 1995 and subsequent administrative interpretation has consistently followed the Mitakshara framework for Tamil Nadu, Karnataka, Andhra Pradesh and other southern states.
Within the HUF structure, the law distinguishes between coparceners and members. Coparceners are persons who acquire a birth-right in the joint family property and who can demand partition; members are those who are part of the family but do not have this birth-right. Prior to the Hindu Succession (Amendment) Act 2005, only male descendants up to four generations from a common male ancestor were coparceners; female members such as wives, mothers, daughters and daughters-in-law were members but not coparceners. The 2005 amendment, which inserted Section 6 of the Hindu Succession Act in its present form, made daughters coparceners by birth on the same footing as sons — including the right to demand partition, the right to dispose of their coparcenary share by will, and the obligation to be a party to any partition. The Supreme Court in Vineeta Sharma v Rakesh Sharma (2020) 9 SCC 1 conclusively held that this right is retrospective and does not require the father coparcener to be alive on the date of the 2005 amendment.
A partition deed in respect of immovable HUF property is required to be in writing, on stamp paper of the value prescribed by the State Stamp Act (in Tamil Nadu, partition among family members attracts stamp duty at a concessional rate of one per cent of the value of the separated share subject to a cap of ₹25,000 under Article 45(a) of Schedule I to the Indian Stamp Act as applicable to Tamil Nadu), and is compulsorily registrable under Section 17(1)(b) of the Registration Act 1908 read with State amendments. Family arrangements not amounting to partition may be effected by memorandum of family settlement which historically attracts lower stamp duty and may not require registration — the Supreme Court in Kale v Deputy Director of Consolidation (1976) 3 SCC 119 distinguished family arrangements from partitions for stamp duty purposes. Each State should be consulted for its specific stamp law and concession.
Until 1979, an HUF could effect a partial partition where some members separated while others continued joint, or where some assets were divided while others remained joint family property — and the Income Tax Department was bound to recognise such partial partition. The Finance (No 2) Act 1980 inserted Section 171(9) with retrospective effect from 1 April 1980, providing that partial partitions effected after 31 December 1978 shall not be recognised by the Income Tax Department, and that the family shall continue to be assessed as undivided in respect of the property which is the subject of the partial partition. This provision was upheld by the Supreme Court in Maharaj Bahadur Singh v CIT (1986) 161 ITR 681 (SC). The practical effect is that any partition recognised by the tax department on or after 1 January 1979 must be a total partition involving division of all joint family assets among all coparceners — there is no longer a halfway house.
When an HUF undergoes total partition, the Karta is required to make a claim under Section 171(2) before the Assessing Officer in the assessment year relevant to the financial year in which the partition took place. The Assessing Officer is required under Section 171(3) to make such inquiry as he thinks fit after giving notice to all members of the family, and to record a finding whether or not there has been a total partition of the joint family property and the date of such partition. Until such a finding is recorded, the family is assessed as undivided under Section 171(1). The finding once recorded is binding for tax purposes; income arising after the recorded date of partition is assessed in the hands of the individual coparceners or the resulting smaller HUFs to whom property has been allocated. This is the only legally recognised route to dissolution of an HUF for tax purposes.
A married daughter continues to be a coparcener in her father's HUF after marriage by virtue of the 2005 amendment, while simultaneously becoming a member (though not a coparcener) of her husband's HUF on marriage. Her two roles do not conflict — she has rights to demand partition in her father's HUF and rights to inheritance and maintenance in her husband's HUF. On her death, her interest in her father's HUF devolves by Section 6(3) by testamentary or intestate succession to her own legal heirs (husband, children) and not by survivorship to the male coparceners of her father's family. This represents one of the most significant changes to traditional Hindu personal law in the past half-century and has substantial implications for HUF tax planning, partition proceedings, and inheritance disputes.
The Delhi High Court in Sujata Sharma v Manu Gupta (2016) 226 DLT 647 expressly held that the eldest coparcener of an HUF — whether male or female — is entitled to be the Karta of the family. The court reasoned that since the 2005 amendment conferred on daughters all rights of a coparcener including the right to demand partition, the right to manage the family property by being Karta is a natural corollary of coparcenary status. This is a substantial departure from the traditional position where Karta was always male. While the Sujata Sharma decision is from the Delhi High Court and not from the Supreme Court, it has been followed by other High Courts and the principle is now generally accepted in tax practice — daughters can be Kartas, sign returns, manage HUF property and represent the HUF before tax authorities.
The Hindu Succession (Amendment) Act 2005 with effect from 9 September 2005 substituted Section 6 of the Hindu Succession Act 1956 with a new provision making daughters coparceners by birth in their father's HUF on the same footing as sons. The amended Section 6(1) provides that on and from the commencement of the Amendment Act, in a joint Hindu family governed by Mitakshara law, the daughter of a coparcener shall by birth become a coparcener in her own right in the same manner as the son, shall have the same rights in the coparcenary property as she would have had if she had been a son, and shall be subject to the same liabilities. Section 6(3) preserves devolution by survivorship by stating that the daughter's interest shall devolve by testamentary or intestate succession and not by survivorship — a significant departure from the traditional Mitakshara rule applicable to male coparceners.
The Wealth Tax Act 1957 historically applied to HUFs as taxable units under Section 3 read with Schedule III. An HUF was a separate person for wealth tax purposes with its own basic exemption of ₹30 lakh (after the 2010 amendment). The Wealth Tax Act has been entirely repealed with effect from assessment year 2016-17 by the Finance Act 2015, which simultaneously introduced increased surcharge on income tax for high-income taxpayers as a replacement. Wealth tax exposure on HUF assets is therefore historical for present planning purposes — but practitioners should be aware that pending wealth tax assessments for years up to AY 2015-16 may still arise, and the historical treatment of HUF as a separate wealth-tax person is relevant for case law on what constitutes HUF property versus individual property.
Under Section 2(84) of the Central Goods and Services Tax Act 2017, the definition of person expressly includes a Hindu Undivided Family at clause (h). An HUF that carries on business is liable for GST registration under Section 22 on crossing the aggregate turnover threshold of ₹20 lakh for services or ₹40 lakh for exclusive supply of goods, and must obtain registration in Form REG-01 in the HUF's name with the Karta as authorised signatory. The HUF must obtain a separate GSTIN from individual GSTINs of its Karta or coparceners — registration is at the level of the legal person, not at the level of the natural persons constituting the HUF. The HUF files monthly or quarterly GST returns under Section 39 and discharges its own GST liability, claims input tax credit under Section 16, and is subject to all provisions of the CGST Act in the same manner as any other registered person.
Adoption brings a new coparcener into an HUF. The Hindu Adoption and Maintenance Act 1956 governs valid adoptions and lays down conditions including age requirements, capacity of the adopter, ceremonies, and registration. Once a valid adoption takes place under the 1956 Act, the adopted child becomes a coparcener of the adoptive father's HUF from the date of adoption and severs all coparcenary connections with the natural family — a position confirmed by the Supreme Court in Sawan Ram v Kalawanti (1967) and applied consistently thereafter. The adopted child's coparcenary share in the adoptive HUF is equal to that of a natural-born coparcener. The 1956 Adoption Act amendment of 2010 permits a Hindu female to adopt without her husband's consent in specified circumstances, which has implications for female-headed HUFs particularly after the Sujata Sharma decision permits women to be Kartas.
What Chetpet clients usually ask next: For Chetpet engagements specifically — supporting the teaching faculty and academic-admin staff that live in the surrounding residential belts; where educational trusts and coaching arms file under the GST exemption boundary and operate on Section 12AA Section 80G governance; for the professional and salaried population of Chetpet navigating personal-tax and home-office GST.
Terms you will hear in this area — In Chetpet, where educational trusts and coaching arms file under the GST exemption boundary and operate on Section 12AA Section 80G governance.
HUF gets the same Section 80C deduction of Rs 1.5 lakh per year as an individual, available against investments by HUF in PPF (only existing accounts, no new), ELSS, life insurance on member's life, tax-saver FD, NSC, and principal repayment of housing loan in HUF name. Basic exemption is Rs 2.5 lakh and slab structure mirrors individual under old regime. New regime Section 115BAC is also available to HUF.
HUF files ITR-2 if it has only income from house property, capital gains, other sources, and salary (rare for HUF). ITR-3 is filed if HUF carries business or profession with regular books. ITR-4 is filed if HUF opts for presumptive taxation under Section 44AD or 44ADA. Wrong form selection invalidates return and triggers defective return notice under Section 139(9).
Joint family consisting of all persons lineally descended from common ancestor including wives and unmarried daughters, recognised as taxable entity.
Senior most male or female member who manages affairs of the HUF and represents the family in legal and tax matters.
Member who acquires interest in ancestral property by birth, holding right to demand partition under Mitakshara school principles.
Person belonging to HUF by birth or marriage who does not necessarily have coparcenary rights but is entitled to maintenance.
Predominant school of Hindu law followed across India except Bengal, recognising birthright of coparceners in ancestral property.
School followed in West Bengal and Assam where son acquires interest only on death of father, not by birth.
Property inherited up to four generations of male lineage that retains its HUF character and is subject to coparcenary rights.
Property earned by individual effort or received by gift, retaining individual character unless voluntarily thrown into family hotchpot.
Act of blending separate property of individual with HUF corpus, triggering clubbing provisions under Section 64(2).
Initial capital pool of HUF formed by gift, ancestral assets or partition share, forming nucleus for generating taxable income.
Real client situations (names changed); illustrative of the kind of work we do.
A flavour of cases we handle nearby — In Chetpet, where educational trusts and coaching arms file under the GST exemption boundary and operate on Section 12AA Section 80G governance; Chetpet businesses in the education arm find that GST exemption boundary for educational services Section 12AA registration and Section 80G renewal are typical review areas.
Why these Chetpet engagements look the way they do: For Chetpet engagements specifically — the cluster of education, healthcare, residential businesses that defines Chetpet's commercial fabric; for the professional and salaried population of Chetpet navigating personal-tax and home-office GST.
“Wanted to form HUF for our textile family business. FilingPro drafted the deed on Mitakshara lines, included my daughter as coparcener under Vineeta Sharma 2020, filed Form 49A and opened the HUF current account at ICICI. Saved ₹62,000 in tax in the very first year through HUF basic exemption and 80C.”
“Inherited ancestral property from my late father. FilingPro confirmed it qualified as HUF property under Mitakshara, drafted the HUF deed declaring me as Karta with my wife and two children as members, filed PAN in HUF name. Now rental income is taxed in HUF separately — clean structure.”
“After my husband's demise, I needed clarity on whether I could be Karta of our HUF. FilingPro walked me through Vineeta Sharma 2020 — confirmed I am the senior-most coparcener and can be Karta. Updated the deed, changed bank mandate, filed ITR-2 in HUF name. Deeply grateful for the patient guidance.”
“Was about to "throw" my mutual fund portfolio into HUF for tax savings. FilingPro flagged Section 64(2) clubbing — the LTCG would still be taxed in my hands until partition. Saved me from a costly mistake and instead structured corpus through my father's gift — fully Section 56(2)(x) exempt.”
“Our family wanted to do a partial partition of one rental property out of the HUF. FilingPro showed us Section 171(9) — partial partitions after 1978 are not recognised. Restructured as a total partition application under Section 171(2), AO passed Section 171(3) order, every member got definite shares. No Section 64 surprises later.”
“Our HUF was filing ITR for years but no formal deed existed. Banks were asking for documentation. FilingPro drafted retrospective HUF deed declaring corpus from my father-in-law's gift in 2014, notarised, opened proper HUF account at HDFC. Compliance gaps closed cleanly.”
Common questions from Chetpet clients. Call 9566-068-468 for specific queries.
Across Chetpet we look after firms on College Road, Dr. Guruswamy bridge, EVR Periyar Salai, Haddows Road and Mc Nichols Road as well as the McNichols Road, Munro Bridge, Sterling Road and Uttamar Gandhi Salai corridors — local HUF without the cross-city travel.
Professional HUF Formation in Chetpet, Chennai. Call @ 9566-068-468. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming). 15+ years experience, 4.9★ rated.
FilingPro Chennai — 15+ Years of Expert Tax & Business Consulting. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming), Chennai. Call @ 9566-068-468. Disclaimer: Information on this page is for general guidance only and does not constitute legal, financial or tax advice. Consult a qualified professional for specific advice.