Qualified Process Audit for Tiruvottiyur (PIN 600019) and adjacent Manali — on fixed, transparent fees
Business Process Audit for Tiruvottiyur firms under Chennai North (Tondiarpet Division) — transparent scope, no surprises, and a filed acknowledgement back to you. Call 9566-068-468.
The Digital Personal Data Protection Act 2023, enacted on 11 August 2023, governs processing of digital personal data by Data Fiduciaries. A DPDP audit tests — consent management, notice in clear and plain language, data principal rights handling (access, correction, erasure, grievance redressal), data breach notification to the Data Protection Board within prescribed time, Significant Data Fiduciary obligations (DPO, DPIA, audit), cross-border transfer restrictions and processor / sub-processor contracts. The Act is being operationalised through Rules — the audit framework will firm up as the DPDP Rules are notified.
Fixed fees · Zero hidden charges · Call 9566-068-468 for a custom quote.
Swipe to see all plans
Prices exclude GST. For enterprise pricing, call 9566-068-468.
Expert Process Audit in Tiruvottiyur — qualified professionals, 15+ years experience, zero-penalty track record.
Process maps, control matrices, CAAT scripts, findings registers and management responses retained for 7 years on access-controlled storage. Never shared externally or used for cross-marketing. ICAI Code of Ethics confidentiality applies.
Findings are not just reported — they are tracked through a closure ledger reviewed quarterly with the Audit Committee. A 6-month follow-up audit (SIA 390 prior-engagement monitoring) verifies that remediation has actually held in operation.
Every cycle is benchmarked against the 5 components — Control Environment, Risk Assessment, Control Activities, Information & Communication, Monitoring — and the 17 underlying principles. Findings explicitly cite the principle gap, not just the symptom.
Engagement planning under SIA 310, evidence under SIA 320, documentation under SIA 330, communication under SIA 360, prior-engagement monitoring under SIA 390 and reporting under SIA 740 — every step of a FilingPro engagement aligns with the ICAI standards mandatory from 1 April 2024.
SA 315 (Revised) drives the planning phase — entity understanding, IT environment, control mapping and inherent-risk assessment at financial-statement and assertion level. Audit effort is targeted at high-risk processes, not spread thinly across everything.
Process audit findings are framed within DMAIC — baseline measurement, root-cause analysis (5-Why, Fishbone, Pareto), recommendation, pilot and control-plan handover. Tiruvottiyur clients receive efficiency improvement, not just compliance reporting.
Every Business Process Audit engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.
Why this matters here — In Tiruvottiyur, the cluster of heavy manufacturing, chemicals, port logistics businesses that defines Tiruvottiyur's commercial fabric; served by short connections to Manali and Tondiarpet and onward to central Chennai.
Share documents via WhatsApp to 9566-068-468. No office visit required for Tiruvottiyur clients.
Miss any of these and the next consequence kicks in automatically.
Deadlines in this neighbourhood — In Tiruvottiyur, the business activity radiating outward from Tiruvottiyur Beach and nearby commercial pockets.
Deadline pressure points we see in Tiruvottiyur: Where Tiruvottiyur differs: for Tiruvottiyur units balancing production cycles with monthly GST and quarterly TDS compliance.
Statutory form prescribed for Business Process Audit engagements; carries the information set required for filing or submission to the prescribed authority.
Statutory form prescribed for Business Process Audit engagements; carries the information set required for filing or submission to the prescribed authority.
Statutory form prescribed for Business Process Audit engagements; carries the information set required for filing or submission to the prescribed authority.
Every claim on this page can be traced back to a section or rule below.
COSO framework and SA 315 is the operative provision for business process audit in this engagement. SOP review process gap analysis cost-saving identification operational efficiency improvement reporting The taxpayer should ensure the procedural conditions under this section are met before any filing or submission. Failure to comply attracts the consequences separately prescribed under the penalty and interest provisions of the same Act.
Records we prepare for Tiruvottiyur carry the geo-zone 600xx tag and coordinates 13.1635, 80.3009, which map each submission back to this locality. Statutory correspondence for Tiruvottiyur businesses routes through the Tondiarpet Division, so we align every Business Process Audit engagement to that jurisdiction from the start. Every Tiruvottiyur engagement we open begins with the basics: PIN 600019, the Tondiarpet Division, and the coordinates 13.1635, 80.3009 that anchor the locality. Approvals, acknowledgements and queries for Tiruvottiyur businesses tie back to the Tondiarpet Division, so our Process Audit cadence accounts for how that office works.
Working in Tiruvottiyur brings a logistical edge: proximity to Manali Refinery Road and the Tiruvottiyur Bus Terminus corridor keeps physical document handling fast. Freight and foot traffic from the Tiruvottiyur Bus Terminus hub pull steady daily commerce through Tiruvottiyur, so there is rarely a quiet filing month in this industrial coastal cluster pocket. Document pickup near Manali Refinery Road is a same-hour errand for our Tiruvottiyur engagements rather than the half-day a typical Chennai client expects. Vendors and customers tied to the Tiruvottiyur Bus Terminus network show up across the invoice trail we reconcile for Tiruvottiyur Business Process Audit clients.
Sector concentration matters: when Tiruvottiyur leans toward heavy manufacturing, the Process Audit risks cluster around the same few line items each cycle. The business mix in Tiruvottiyur centres on heavy manufacturing, and that sector carries its own Business Process Audit quirks we plan for in advance. Business Process Audit for heavy manufacturing businesses in Tiruvottiyur hinges on getting the sector's recurring entries right the first time. A heavy manufacturing operator in Tiruvottiyur gets a Process Audit workflow shaped by sector norms, not a one-size-fits-all template.
Every Process Audit file we open for Tiruvottiyur is reconciled, reviewed by a qualified practitioner, and archived for seven years. Document intake for Tiruvottiyur clients runs over WhatsApp, so there is no office visit and no paper shuffle for a Business Process Audit engagement. Our Tiruvottiyur Process Audit process is built to be predictable, documented, and on time, cycle after cycle. We keep a repeatable Process Audit checklist for Tiruvottiyur so nothing in the cycle is improvised or missed.
Serving Tiruvottiyur and Korukkupet from one team keeps Business Process Audit turnaround identical across the cluster. A client relocating between Tiruvottiyur and Korukkupet keeps the same Process Audit file and the same team. Business Process Audit clients in Korukkupet are handled by the same practitioners who run our Tiruvottiyur desk. We treat Tiruvottiyur and Korukkupet as one catchment for Business Process Audit, which keeps documentation and turnaround consistent.
Over several cycles in Tiruvottiyur, the recurring Business Process Audit issues cluster around a predictable short list we screen for early. Patterns we track for Tiruvottiyur include residential documentation gaps, timing mismatches, and the questions the Tondiarpet Division tends to raise. The longer we serve Tiruvottiyur, the more precisely we predict where a Process Audit file needs attention. Sector signals in Tiruvottiyur — seasonal residential swings and peak-period volumes — shape how we schedule Process Audit work.
Shifting principal place of business to Tiruvottiyur means updating jurisdiction to the Chennai North, and we manage the paperwork end-to-end. A startup setting up near Tiruvottiyur Industrial Estate in Tiruvottiyur gets a Process Audit foundation built for the Tondiarpet Division from day one. When a Tondiarpet business expands into Tiruvottiyur, we extend its Process Audit setup to PIN 600019 without disruption. First-time Business Process Audit for a Tiruvottiyur business is where getting the basics right saves years of cleanup later.
Independent process audit under COSO 2013 and ICAI SIA 110-740 — O2C, P2P, H2R, inventory, fixed asset and treasury cycles mapped, tested and reported with quantified ₹ savings for Tiruvottiyur businesses.
A dedicated process audit consultant in Tiruvottiyur delivers BPMN 2.0 process maps, RACI matrix review, SOD conflict analysis, CAAT 100% population testing and CMMI Level 1-5 maturity scoring.
Director's Responsibility Statement under Section 134(5)(e) supported by documented ICFR design assessment, walkthroughs, test of operating effectiveness and significant-deficiency reporting under SA 265.
For Tiruvottiyur listed entities and significant data fiduciaries — BRSR Core (SEBI Top-1000) data-collection process audit, CERT-In Section 70B incident-response audit and DPDP Act 2023 data-protection audit.
The Serious Fraud Investigation Office constituted under Section 211 of the Companies Act 2013 investigates process-bypass and complex inter-company frauds on Central Government referral. Investigation under Section 212 may lead to Section 447 prosecution. Process audit pre-empts SFIO exposure by surfacing gaps early.
Section 458 of the Companies Act 2013 allows the Central Government to delegate any of its powers under the Act to specified authorities including the Registrar of Companies and Regional Director. The provision is commonly invoked to authorise enquiry into process-bypass triggers surfaced at ROC inspection.
Yes. Sections 241 and 242 of the Companies Act 2013 allow shareholders meeting the threshold in Section 244 to petition the National Company Law Tribunal for relief from oppression and mismanagement. Routine process bypass of board-approval and related-party transaction discipline is commonly cited as evidence of mismanagement.
The COSO 2013 framework distils seventeen principles across the five components, covering integrity and ethics, board oversight, organisational structure, competence, accountability, objective setting, risk identification, fraud risk, change management, control activities selection, technology controls, policy deployment, quality information, internal and external communication, ongoing evaluations, separate evaluations and deficiency communication.
A segregation-of-duties matrix maps roles, system access and approval authorities against process steps to ensure that no single individual can initiate, approve and record a transaction. It is rebuilt at every process audit and tested for design and operating effectiveness under SA 330 paragraph 8.
A typical process audit cycle covering one defined business process such as procure-to-pay or order-to-cash takes thirty to ninety days end-to-end. The cycle includes process mapping, SA 315 walkthrough tests, gap log preparation, remediation tracking and a closing presentation to the audit committee.
What Tiruvottiyur clients want to know before signing: Where Tiruvottiyur differs: in the industrial coastal cluster micro-market of Tiruvottiyur.
Reading this guide locally — In Tiruvottiyur, in the industrial coastal cluster micro-market of Tiruvottiyur.
A business process audit is a structured, evidence-based examination of one or more end-to-end business processes (revenue-to-cash, procure-to-pay, hire-to-retire, record-to-report, plant-and-asset, IT general controls) against a benchmark control framework — most commonly the COSO 2013 Internal Control Integrated Framework (5 components and 17 principles) and SA 315 risk-of-material-misstatement assessment used by statutory auditors. The Institute of Internal Auditors (IIA) International Professional Practices Framework defines internal auditing as an independent, objective assurance and consulting activity designed to add value and improve operations; a process audit is a tactical sub-set focused on individual process families rather than the enterprise-wide annual internal-audit plan. ICAI Standards on Internal Audit (SIA 110 to SIA 740) — mandatory from 1 April 2024 — codify the engagement framework: SIA 310 (planning), SIA 320 (evidence), SIA 330 (documentation), SIA 360 (communication), SIA 390 (monitoring) and SIA 740 (reporting). A process audit follows the same SIA discipline but with a narrower scope and faster cycle than the full annual internal audit.
Operational audit is the broader genus — an examination of operational efficiency and effectiveness across functions, often without a structured benchmark framework. Internal audit (in the IIA and ICAI sense) is a continuous independent assurance function reporting to the audit committee, covering financial, operational and compliance dimensions over a multi-year plan. Process audit is a hybrid: it borrows the structured-framework discipline of internal audit and the operational-efficiency orientation of operational audit, but focuses on one or two process families in a single engagement. The Companies Act 2013 Section 138 mandates internal audit for prescribed companies (those crossing turnover and borrowings thresholds under Rule 13 of the Companies (Accounts) Rules 2014), and Section 143(3)(i) requires the statutory auditor to report on the adequacy of Internal Financial Controls over Financial Reporting (IFC-FR) — a process-audit lens is the natural sub-tool used by both internal and statutory auditors to discharge these mandates.
An SME typically commissions a process audit at one of five trigger points: (a) onboarding a new ERP or core system, where the migration is a natural moment to redesign and document processes; (b) preparing for external funding (PE, debt, IPO) where investors expect documented internal controls; (c) after a fraud or material misstatement incident, where the board demands a root-cause and remediation review; (d) ahead of a statutory audit where the auditor has flagged IFC inadequacies in the prior year; (e) on a periodic-improvement basis aligned with ISO 9001:2015 clause 9.2 internal audit and clause 10.2 continual improvement. The OECD Principles of Corporate Governance (2023 revision) treat documented internal-control systems as a board-responsibility item; a process audit is the operational expression of that responsibility at the SME scale.
A single process-family audit at ₹18,000 is the entry point; the typical SME engagement matures into a multi-cycle annual programme covering the five major process families (revenue-to-cash, procure-to-pay, hire-to-retire, record-to-report, IT general controls) on a rolling basis, with quarterly SIA 390 follow-up reviews on prior recommendations. Over a 24-month horizon, the SME develops a documented internal-control library, a tested process-map repository in BPMN 2.0, a measured closure-rate KPI for prior recommendations, and a Section 143(3)(i) IFC defence file. The ISO 9001 clause 9.2 internal audit requirement and the ISO 27001:2022 clause 9.2 internal audit requirement are also satisfied by this rolling programme; the SME is effectively running an Integrated Management System internal-audit programme without explicit certification, and can pursue formal certification later when commercially warranted.
A FilingPro business-process-audit engagement at ₹18,000 one-time fee for a single process family delivers: (a) the engagement letter under SIA 110 with scope, methodology, period and timeline; (b) the as-is BPMN 2.0 process map for the audited process family, with swimlane-level role clarity; (c) the COSO 2013 17-principles assessment matrix, identifying which principles are designed-effectively, designed-but-not-operating, or designed-deficient; (d) the segregation-of-duties matrix at process-step level; (e) the findings register with observation-cause-effect-recommendation entries, risk-rated high/medium/low; (f) the to-be BPMN 2.0 process map with the recommended redesign; (g) the management-response register with target-dates; (h) the executive summary for board / audit-committee presentation. The full engagement cycle is typically 4 to 6 weeks for a single process family.
Week 1 (planning under SIA 310): kickoff meeting, engagement-letter finalisation, document-request list issuance, entity-level understanding through interviews with key process owners (typically 6-8 hours of process-owner time). Week 2 (process mapping and risk assessment): walkthrough sessions for each major process step, as-is BPMN 2.0 map drafting, preliminary risk-and-control-matrix population. Week 3 (testing under SIA 320): control walkthroughs, sample-based reperformance for key controls, ITGC testing where applicable (access management, change management). Week 4 (analysis and to-be design): finding consolidation, root-cause analysis, to-be process redesign. Weeks 5-6 (reporting and management response under SIA 740): draft report issuance, management response collection, final report finalisation, board / audit-committee presentation. Follow-up under SIA 390 happens at quarterly cadence post-engagement.
The Control Environment component is the foundation — Principle 1 (commitment to integrity and ethical values), Principle 2 (board oversight independence), Principle 3 (management establishes structures, reporting lines and authorities), Principle 4 (commitment to attract, develop and retain competent individuals), and Principle 5 (holds individuals accountable for internal control responsibilities). In a process audit, the Control Environment is typically tested through a tone-at-the-top survey, board / audit-committee minutes review, code-of-conduct dissemination evidence, and HR competency framework. The Indian IFC framework picks up these principles via Schedule IV (Code for Independent Directors) and the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 for listed entities; non-listed SMEs typically have an attenuated control environment, and the process audit's recommendations focus on closing this gap.
Risk Assessment under COSO 2013 — Principle 6 (specifies objectives with sufficient clarity), Principle 7 (identifies risks), Principle 8 (assesses fraud risk), Principle 9 (identifies and assesses changes that could significantly impact) — runs parallel to SA 315 (revised 2021) risk-of-material-misstatement assessment used in statutory audit. The convergence point is the inherent risk and control risk taxonomy: inherent risk is the susceptibility of an assertion or process to misstatement before considering controls; control risk is the risk that a misstatement could occur and not be prevented or detected on a timely basis by the internal control system. Process audit applies this taxonomy at the process-step level, producing a risk-heat-map that the audit committee uses to prioritise process redesigns and resource-allocation for remediation.
Control Activities — Principle 10 (selects and develops control activities), Principle 11 (selects and develops general control activities over technology), Principle 12 (deploys through policies and procedures) — is where process audit findings are most concrete. Control activities are categorised as preventive (e.g. segregation of duties, authorisation matrices) versus detective (e.g. reconciliations, exception reports), and as manual versus automated. The COSO 2013 Principle 11 explicitly carved out technology general controls (access management, change management, computer operations) as a distinct domain, reflecting the post-SOX experience that ITGCs are a foundational layer for application-level controls. ITIL v4 (service value system, change enablement, incident management) and ISO 27001:2022 Annex A controls provide the operational vocabulary at the ITGC layer; process audit cross-references these to COSO Principle 11.
Three major risk-management frameworks operate in parallel: COSO ERM 2017 (US-originated, principles-based, 5 components and 20 principles), ISO 31000:2018 Risk Management Guidelines (international standard, principle-process-framework triad, 8 principles), and the IIA 3-lines-of-defence model (governance-oriented, three roles: first-line operational, second-line risk-and-compliance oversight, third-line independent assurance). Process audit can draw on any of the three: COSO ERM 2017 is preferred where the audit-committee charter explicitly references it; ISO 31000:2018 is preferred where the SME is also pursuing ISO 9001 or ISO 27001 certification and wants a coherent ISO architecture; the IIA model is preferred where the audit-committee is structuring its third-line assurance function. The three are not mutually exclusive — many mature SMEs combine ISO 31000 process discipline with the IIA governance architecture and COSO 2013 control vocabulary.
Fraud risk is a particular sub-set of risk-assessment under both COSO ERM 2017 (Principle 12 — assesses risk in objective-setting context) and SA 240 (revised) — The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements. The fraud-triangle (Donald Cressey, 1953) — pressure, opportunity, rationalisation — has been extended to a fraud-diamond (capability added) and a fraud-pentagon (arrogance added). Process audit applies these models at the process-step level — identifying which steps create opportunity for fraud (typically segregation-of-duties gaps), which positions create capability (typically privileged-access or master-data-maintenance roles), and which environments create pressure (typically aggressive sales-incentive structures). The output is a fraud-risk register that complements the COSO ERM principles assessment.
COSO ERM 2017 Principle 7 (defines desired culture) and Principle 8 (commits to core values) culminate in the documented risk-appetite and risk-tolerance statements that the audit committee approves. Risk appetite is the amount and type of risk the entity is willing to accept in pursuit of its strategic objectives; risk tolerance is the acceptable variation in performance relative to the achievement of objectives. The process audit's findings on individual process controls are calibrated against the risk-appetite — a control gap may be unacceptable in one process family (e.g. cash-handling) but tolerable in another (e.g. employee expense reporting up to a defined threshold). The ICAI Guidance Note on Audit of Internal Financial Controls 2015, Appendix VI, provides illustrative documentation patterns aligned to this risk-appetite calibration.
What Tiruvottiyur clients usually ask next: Where Tiruvottiyur differs: for Tiruvottiyur units balancing production cycles with monthly GST and quarterly TDS compliance.
Plan-Do-Check-Act — the Deming cycle of continuous improvement. Simpler than DMAIC and used for incremental process changes that do not justify a full Six Sigma project.
Responsibility Assignment Matrix — a tool that clarifies who is Responsible, Accountable, Consulted and Informed for each process step or deliverable. Resolves ownership ambiguity which is the most common process-audit finding.
A specific step in a process where a control activity is performed to prevent, detect or correct an error or risk. Process audits map controls to risks and test design effectiveness and operating effectiveness.
A preventive control stops an error from occurring (e.g. system validation blocking duplicate invoice). A detective control identifies an error after it has occurred (e.g. monthly exception report). Preventive controls are stronger but harder to design.
Key Performance Indicator — a quantifiable metric used to evaluate the performance of a process against its objectives. Good KPIs are SMART (Specific, Measurable, Achievable, Relevant, Time-bound) and tied to a process owner via RACI.
Service Level Agreement — a documented commitment on the performance level of a service or process step, typically in time or quality terms. Used both with external vendors and internally between process steps.
The structured comparison of the As-Is process against a desired To-Be or against a benchmark, identifying the specific gaps that need closure. Output of the Analyse phase of DMAIC.
The ratio of the cost of implementing a process improvement to the quantified benefit it yields. Process audit recommendations should carry a CBR above 1:3 to merit prioritisation; below 1:1 indicates the cure costs more than the disease.
The 80/20 rule applied to process problems — typically 80% of the issues arise from 20% of the causes. Pareto chart ranks causes by frequency or impact and guides prioritisation of improvement effort.
Also called the fishbone diagram or cause-and-effect diagram — a tool to brainstorm and organise the possible causes of a defect or issue under standard categories (Man, Machine, Material, Method, Measurement, Environment).
A visual representation of the sequence of steps, decisions and handoffs that make up a business process. The starting tool for any process audit; helps surface the As-Is state before improvement design.
Supplier-Input-Process-Output-Customer framework — a high-level process scoping tool used at the start of an audit to fix the boundary of what is in scope and identify the upstream supplier dependencies and downstream customer expectations.
Numerical examples showing tax + interest + penalty across common default scenarios.
How Tiruvottiyur businesses typically avoid these: Where Tiruvottiyur differs: the cluster of heavy manufacturing, chemicals, port logistics businesses that defines Tiruvottiyur's commercial fabric. We see for Tiruvottiyur units balancing production cycles with monthly GST and quarterly TDS compliance.
How the local trade mix shapes this — In Tiruvottiyur, the cluster of heavy manufacturing, chemicals, port logistics businesses that defines Tiruvottiyur's commercial fabric.
Real client situations (names changed); illustrative of the kind of work we do.
Why these Tiruvottiyur engagements look the way they do: Where Tiruvottiyur differs: the business activity radiating outward from Tiruvottiyur Beach and nearby commercial pockets. We see for Tiruvottiyur units balancing production cycles with monthly GST and quarterly TDS compliance.
“Engaged FilingPro for full enterprise process audit covering O2C, P2P, H2R and inventory cycles. CAAT testing on full 18 months of P2P data flagged 47 duplicate invoice payments and 12 vendor-employee bank-account matches — recovered ₹38 lakh. Findings prioritised by Pareto with ₹-quantified benefits. Audit Committee presentation was clean and action-tracked.”
“Section 134(5)(e) ICFR mapping was overdue for our listed company. FilingPro completed COSO 2013 5-component design assessment, walkthroughs and operating-effectiveness testing in 10 weeks. ICAI IFC Guidance Note 2015 methodology followed; significant deficiencies under SA 265 reported separately to Audit Committee. Statutory auditor's ICFR opinion under Section 143(3)(i) was unqualified.”
“Process audit revealed our P2P cycle was at CMMI Level 1 with multiple workarounds outside ERP. FilingPro recommended a Six Sigma DMAIC improvement plan — vendor master clean-up, three-way match enforcement, RACI re-design and SOD conflict resolution. Cycle moved to Level 3 in 9 months and invoice TAT dropped from 14 days to 5 days.”
“Our SaaS company falls under DPDP Act 2023 as a Significant Data Fiduciary. FilingPro's process audit covered consent-management workflow, data-principal-rights TAT, breach-notification process and CERT-In Section 70B 6-hour incident reporting. Gaps in log retention (180 days under CERT-In Directions 28 April 2022) were closed before the next compliance review.”
“BRSR Core readiness for our listed manufacturing company was the brief. FilingPro audited the data-collection process for each BRSR Core KPI — energy intensity, water consumption, GHG Scope 1/2/3, gender diversity. Process gaps fixed before reasonable-assurance season under SEBI's mandate for top 150 listed entities. Audit Committee was satisfied.”
“Our trading group with 4 branches across Tamil Nadu engaged FilingPro for multi-location process audit. SOD conflicts in branch-level ERP roles, cash-handling weaknesses and inventory cut-off issues were flagged. CAATs on 24 months of GL data using IDEA identified ₹26 lakh of off-period entries reversed for window-dressing. Closure tracked over two follow-up audits under SIA 390.”
Common questions from Tiruvottiyur clients. Call 9566-068-468 for specific queries.
From Kanakkar Street, LIG Colony 1st Street, Old Well Street, Sp Koil 2nd Street and Chennai - Ennore Expressway Road through to Chennai - Ennore Road, Ennore High Road, Apparsamy Kovil Street and Chennai Port Entry Road, our team covers Process Audit for businesses right across Tiruvottiyur and its main commercial roads.
Professional Business Process Audit in Tiruvottiyur, 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.