Qualified Valuation for Porur (PIN 600116) and adjacent Maduravoyal — backed by a 15+ year track record
Handling Business Valuation for Porur and Maduravoyal clients with on-time portal submission and full statutory reconciliation. Call 9566-068-468.
The Institute of Chartered Accountants of India issued ICAI Valuation Standards effective 1 July 2018 — recommendatory for valuations under the Companies Act 2013. ICVS 101 (Definition of Value), ICVS 102 (Valuation Bases — fair value, market value, liquidation value, investment value), ICVS 103 (Valuation Approaches and Methods — Income, Market, Cost), ICVS 201 (Scope of Work, Analyses and Evaluation), ICVS 202 (Reporting and Documentation), ICVS 301 (Business Valuation), ICVS 302 (Intangible Assets), ICVS 303 (Financial Instruments). A Registered Valuer report should disclose compliance with ICVS framework.
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Prices exclude GST. For enterprise pricing, call 9566-068-468.
Expert Valuation in Porur — qualified professionals, 15+ years experience, zero-penalty track record.
Intangibles valued under ICVS 302 — brand by Relief from Royalty (royalty rate × revenue × (1 - tax) discounted), customer list by MPEEM with attrition and contributory asset charges, technology by replacement cost, goodwill as residual under Ind AS 103 PPA.
DCF report drafted to survive Section 56(2)(viib) scrutiny — methodology and inputs as on the valuation date, not actuals deviation. Cinestaan Entertainment (Delhi HC 2021) and Rameshwaram Strong Glass (ITAT Jaipur) authorities cited. Reasonableness of projections defended through industry benchmarks.
Every Porur valuation under the Companies Act is signed by an IBBI Registered Valuer in the Securities or Financial Assets class with current ROV registration. Rule 8 Companies (Registered Valuers) Rules 2017 contents — purpose, intended user, sources, procedures, premise, basis, approach, method, conclusion, caveats — are fully covered.
For unquoted equity FMV, all five Rule 11UA(2) methods are evaluated and the chosen method is documented with a method-selection memo. For non-resident issues during the FY 2024-25 window, the additional methods (PWERM, OPM, replacement cost, milestone) per CBDT Notification 81/2023 are applied where relevant.
WACC is built bottom-up — Rf from 10-year G-Sec, industry beta re-levered to target D/E via Hamada, MRP from Damodaran India CRP, small-firm premium for unlisted, post-tax Kd from actual borrowing cost × (1 - Section 115BAA effective rate). Sensitivity tables on WACC and g published in the report.
Listed peers selected on business model, size, growth, margin, leverage and geography match. Median multiple applied with size-growth-margin adjustment. Outliers excluded with documented rationale. Multiples rolled forward / backward to the valuation date.
Every Business Valuation engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.
Why this matters here — Across Porur, the concentration of healthcare workforce housing IT services support and hospitality businesses around DLF IT Park. Practitioners note that with arterial connectivity via Mount-Poonamallee Road the Porur Toll Plaza and the Trunk Road network.
Share documents via WhatsApp to 9566-068-468. No office visit required for Porur clients.
Miss any of these and the next consequence kicks in automatically.
Deadlines in this neighbourhood — Across Porur, the SME businesses across Ramachandra Nagar SS Colony Lakshmipuram and Kuselar Nagar.
Deadline pressure points we see in Porur: Closer to Porur, for Porur firms managing GST and TDS across high-volume customer-facing and B2B engagements.
Primary deliverable - establishes Fair Market Value of equity for Income Tax (Rule 11UA), Companies Act (Section 247), FEMA NDI, and Ind AS 113 reporting purposes; underpins board, shareholder and statutory filings.
Standalone FMV certificate evidencing that the issue price of shares to residents (and post-2023 to non-residents) does not exceed the prescribed FMV, neutralising angel-tax exposure under Section 56(2)(viib) and Section 56(2)(x).
IBBI-Registered Valuer (SFA asset class) report supporting preferential allotment under Section 62(1)(c), buy-back under Section 68, share-swap under Sections 230-232, FEMA NDI pricing, and ESOP fair value under Ind AS 102.
Every claim on this page can be traced back to a section or rule below.
Income Tax Rules 11UA Section 56(2) and Companies (Share Capital) Rules 2014 is the operative provision for business valuation in this engagement. Business valuation for M&A transfer pricing fundraising buy-back DCF NAV market multiple methods 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 Porur carry the geo-zone 600xx tag and coordinates 13.0382, 80.1565, which map each submission back to this locality. Businesses registered in Porur share the Chennai West jurisdiction, and their statutory matters route through the same Poonamallee Division each time. Porur (PIN 600116) falls under the Poonamallee Division of the Chennai West, the jurisdiction that handles statutory matters for businesses at this PIN. Every Porur engagement we open begins with the basics: PIN 600116, the Poonamallee Division, and the coordinates 13.0382, 80.1565 that anchor the locality.
Freight and foot traffic from the Porur Junction hub pull steady daily commerce through Porur, so there is rarely a quiet filing month in this it corridor and healthcare hub pocket. The businesses clustered around Mount Poonamallee Road in Porur drive the bulk of the Business Valuation workload we see each cycle. Most commerce in Porur — invoices, expenses, purchases and statutory records — eventually surfaces in the Valuation working file we maintain for clients here. Commercial activity in Porur runs very high, so Valuation volumes scale through peak months and we staff the Porur desk accordingly.
For a education business in Porur, the Business Valuation scope is rarely generic; we tailor the checklist to how that sector actually transacts. Sector concentration matters: when Porur leans toward education, the Valuation risks cluster around the same few line items each cycle. The business mix in Porur centres on education, and that sector carries its own Business Valuation quirks we plan for in advance. The education character of Porur commerce influences everything from invoice formats to the supporting documents a Business Valuation review needs.
A Porur client sees the same Valuation cadence each cycle: intake, reconciliation, review, filing, acknowledgement. Turnaround for Porur Business Valuation is deterministic — fixed fee, a scoped timeline, and a same-business-day acknowledgement once filed. Document intake for Porur clients runs over WhatsApp, so there is no office visit and no paper shuffle for a Business Valuation engagement. The Porur Business Valuation workflow is documented end-to-end: WhatsApp document intake, a working file, qualified review, and a filed acknowledgement back to you.
From the same Porur team we also serve Valasaravakkam and other nearby localities without re-onboarding clients. Businesses straddling Porur and Valasaravakkam get a single Valuation point of contact rather than two. We treat Porur and Valasaravakkam as one catchment for Business Valuation, which keeps documentation and turnaround consistent. Group companies spread across Porur and Valasaravakkam consolidate their Valuation under one engagement with us.
Patterns we track for Porur include residential documentation gaps, timing mismatches, and the questions the Poonamallee Division tends to raise. Recurring gaps in Porur residential records are the first thing our Business Valuation review closes out. The longer we serve Porur, the more precisely we predict where a Valuation file needs attention. Because we work repeatedly across Porur, we can benchmark a new client's Business Valuation position against the locality norm.
A startup setting up near Porur Junction in Porur gets a Valuation foundation built for the Poonamallee Division from day one. Relocating a registered office into Porur (PIN 600116) changes the assessing division, and we handle that Business Valuation transition cleanly. For a new business incorporating in Porur or shifting its principal place of business here, Business Valuation setup is one of the first things to get right. Incorporating in Porur comes with jurisdiction, registration and Valuation steps that we sequence so nothing stalls the launch.
IBBI Registered Valuer reports under Section 247 Companies Act + Rule 11UA(2) Income-tax Rules + ICAI Valuation Standards 101-303 — DCF, NAV, Comparable Companies and Comparable Transactions methods reconciled for Porur clients.
DCF method with 5-10 year explicit projection, Gordon-growth or exit-multiple terminal value, WACC build-up via CAPM (Rf 7% G-Sec + β × MRP 6-8%) — Cinestaan / Rameshwaram defence applied for Section 56(2)(viib) scrutiny.
Rule 13 Companies (Share Capital and Debentures) Rules 2014 compliance — Registered Valuer report in Securities or Financial Assets class for fresh issue, buy-back under Section 68 + Section 115QA, scheme of arrangement under Sections 230-232.
Rule 21 FEMA NDI Rules 2019 Schedule I FDI / ODI pricing certificate by Merchant Banker / CA, and Section 92C transfer pricing benchmarking with Rule 10B (TNMM / CUP / RPM / CPM / PSM) and Rule 10CA Range concept.
Rule 11UAE prescribes FMV-computation for slump-sale of business undertaking under Section 50B. Applies weighted DCF, NAV with intangible-asset allocation, and market-multiples methodology. Section 247 Registered Valuer report essential. Working-capital and net-debt adjustments determine accurate FMV.
Pre-Finance Act 2023, non-resident-investor route was exempt from Section 56(2)(viib). Post-amendment effective from April 2023, non-resident investments also attract angel-tax on premium above FMV. DPIIT-recognition and Form 2 exemption remain available for eligible startups.
Rule 11UA permits valuation up to 90 days preceding share-allotment date. CBDT clarification supports valuation-date flexibility within statutory window. Merchant-banker certificate confirms no material-change between valuation-date and allotment-date. Stale valuation beyond window triggers Method A fallback.
Section 115JB Minimum Alternate Tax computes 15 percent book-profit subject to Explanation 1 add-backs. Ind AS 109 fair-value-gain through P&L is included; through OCI is generally excluded. Hindustan Lever Employees Union framework respects audited financial-statement valuation absent specific add-back.
Section 2(19AA) requires book-value transfer of all assets/liabilities of undertaking, proportionate share-allotment to demerged-company shareholders, and continuation of business. Rule 11UA Method A NAV alignment with book-value condition critical. NCLT-sanctioned scheme order and Section 247 Registered Valuer report essential.
Goetze (India) v CIT SC held AO cannot entertain oral fresh-claims; revised return under Section 139(5) required. However, appellate authorities CIT(A) and ITAT can entertain fresh-claims via Section 246A and Section 253. Section 154 rectification offers alternative procedural route.
What Porur clients want to know before signing: Closer to Porur, in Porur's growing healthcare and IT corridor along Mount-Poonamallee Road.
Reading this guide locally — Across Porur, within Porur's medical and IT services belt anchored by Sri Ramachandra.
The International Valuation Standards 200 series on businesses and business interests, published by the IVS Council and adopted in modified form by IBBI through Valuation Standard 102, organises business-valuation methodologies into three approaches — the income approach (discounted cash flow, capitalisation of earnings), the market approach (guideline public-company method, comparable transaction method) and the cost approach (net asset value, adjusted book value). The standards do not prescribe a single methodology but require the valuer to select methodologies appropriate to the engagement, document the selection rationale, and triangulate the outputs. CFA Institute Equity Asset Valuation chapter on private company valuation provides a parallel framework with substantially overlapping methodology lists. Aswath Damodaran's framework on private company and start-up valuation extends the cost-of-capital build-up to incorporate size premia and specific-company-risk adjustments. The Porur valuation engagement should select methodologies grounded in the IVS taxonomy with explicit reference to the applicable standard.
Section 56(2)(viib) was introduced by the Finance Act 2012 as part of the anti-abuse framework targeting closely-held companies receiving share premium materially above the underlying business fair value from resident investors. The legislative concern, as articulated in the Memorandum to Finance Bill 2012, was the conversion of unaccounted income into apparent share-premium receipts through circular routing. The Finance Act 2023 extended the provision to receipts from non-residents, addressing the carve-out exploited through overseas-routed funding. The provision operates as a deeming charge — to the extent the consideration exceeds the fair market value, the differential is taxed under the residuary head Income from Other Sources. The policy framework is best understood as a valuation-anchored anti-evasion construct rather than a pure income tax, and the Porur closely-held company raising funding must approach the Section 56(2)(viib) compliance through valuation rigour rather than rate optimisation.
Business valuation in the Indian context operates at the intersection of multiple statutory and regulatory frameworks, no single one of which is exhaustive. The Income-tax Act 1961 contemplates fair market value at several junctures — Section 56(2)(viib) on receipt of share premium by a closely-held company, Section 56(2)(x) on receipt of property by any person without or for inadequate consideration, Section 50CA on transfer of unlisted shares below fair market value, Section 50B read with Rule 11UAE on slump sales, and Section 92 read with Rules 10A to 10T on international and specified domestic transactions. The Companies Act 2013 through Section 247 read with the Companies (Registered Valuers and Valuation) Rules 2017 imposes a registered-valuer requirement on valuations under that Act, with the Insolvency and Bankruptcy Board of India operating as the registering authority and issuing the Valuation Standards 101 through 103. Ind AS 113 transposes IFRS 13 Fair Value Measurement into the Indian accounting framework. The Porur taxpayer or company engaging with valuation must first identify which framework governs the exercise before any methodology selection.
Common multiples in the comparable-companies framework include enterprise-value-to-revenue, enterprise-value-to-EBITDA, enterprise-value-to-EBIT, price-to-earnings and price-to-book. The CFA Institute Equity Asset Valuation framework on private-company valuation provides guidance on multiple selection — revenue multiples for early-stage or pre-profitability businesses, EBITDA multiples for capital-intensive businesses, PAT multiples for stable mature businesses, book multiples for asset-heavy businesses. The IBBI Valuation Standard 102 requires the valuer to document multiple selection rationale grounded in the comparable companies' financial profile. The Porur valuer should select multiples appropriate to the subject company's stage and apply at least two multiples for triangulation, with the resulting range informing the point estimate.
Publicly-traded multiples reflect minority, marketable-share dynamics, whereas the subject closely-held company share typically requires a control-premium adjustment (where a controlling stake is valued) and a liquidity discount (recognising the absence of a market). The Mergerstat Control Premium Study, the Pratt's Stats database, and the Indian Business Valuation Review (BVR India) studies provide empirical data on adjustment magnitudes. Typical control premia range from twenty to forty percent over minority value, and typical liquidity discounts range from twenty to forty percent against marketable-share value. The Porur valuer must document the adjustment quantum with reference to the relevant empirical source and the subject-company-specific factors that justify the chosen magnitude within the empirical band.
Comparable selection is the methodological heart of the market approach. The IVS 105 and IBBI Valuation Standard 102 require comparables to be drawn from the same industry, broadly similar in size, operational profile, geographic exposure and capital structure. The CFA Institute Equity Asset Valuation chapter on private-company valuation prescribes a minimum of four to six comparables for meaningful range. The Damodaran framework on relative valuation observes that loose comparable selection produces multiples ranges so wide as to be meaningless, defeating the methodology's defence value. The Porur valuer should document the comparable-screening process with explicit filters and the rationale for inclusion or exclusion of each candidate, ensuring the final comparable set is defensibly homogeneous with the subject company.
The cost approach in business valuation values a business by reference to the cost of reproducing or replacing the underlying assets, adjusted for the liabilities. IVS 105 and IBBI Valuation Standard 102 recognise the cost approach as a valid methodology, particularly suited to asset-heavy businesses where the underlying assets dominate enterprise value. The adjusted-book-value methodology starts from the audited balance sheet and adjusts each asset and liability to fair value — land at market value, plant at replacement cost less depreciation, inventory at net realisable value, identifiable intangibles at fair value, and contingent liabilities at expected value. The Rule 11UA(1)(c)(b) book-value methodology is a simplified cost-approach variant without the asset-by-asset fair-value adjustment. The Porur valuer applying the cost approach must engage IBBI-registered tangible-asset valuers for each asset category per Registered Valuers Rules 2017.
The adjusted net asset value framework requires explicit valuation of identifiable intangible assets per IVS 210 on intangible assets and Ind AS 38 on intangible assets. Common intangibles include trade marks, patents, customer relationships, technology platforms, software code, distribution rights and contractual rights. The IVS 210 framework prescribes three sub-approaches — income approach (relief from royalty, multi-period excess earnings, premium profits), market approach (comparable intangible transactions) and cost approach (replacement cost). The relief-from-royalty method is most commonly applied to trade marks, with the multi-period excess earnings method preferred for customer-relationship intangibles. The Porur valuer constructing the adjusted NAV must engage intangible-asset specialists per Registered Valuers Rules 2017 and document each intangible's valuation methodology and supporting assumptions.
The Finance Act 2021 amendment to Section 32 of the Income-tax Act removed goodwill from the depreciation-eligible block of assets, with effect from assessment year 2021-22. The amendment also reduced the cost base of goodwill in the existing block to the extent of depreciation already allowed, capturing the differential as deemed short-term capital gain in the year of amendment. The amendment does not affect the Ind AS 36 impairment-testing requirement on goodwill, which continues to apply annually under Ind AS 36 paragraph 10. The Porur valuer addressing goodwill in any net asset value computation must reflect both the tax-cost adjustment under the Finance Act 2021 framework and the accounting-carrying-value adjustment under Ind AS 36 impairment testing, with the two streams reconciled in the working paper.
The fair-value-hierarchy framework varies across accounting standards. Indian GAAP traditionally relies on historical cost with limited fair-value mechanisms (AS 13 on investments, AS 28 on impairment). Ind AS 113 transposes IFRS 13 Fair Value Measurement, introducing the three-level hierarchy — Level 1 quoted prices in active markets for identical assets, Level 2 directly or indirectly observable inputs other than Level 1 quoted prices, Level 3 unobservable inputs requiring significant judgement. IFRS 13 paragraphs 76 through 90 elaborate the hierarchy framework. The IBBI Valuation Standard 102 aligns with Ind AS 113 paragraph 93 in requiring quantitative disclosure of significant unobservable inputs. The Porur valuer producing a report under a financial-reporting-driven engagement must classify the fair-value-hierarchy level explicitly and document the supporting input observability.
The three principal methodologies — discounted cash flow, comparable companies and net asset value — produce outputs that should triangulate within a defensible range. Where the three methodologies produce widely divergent outputs, the divergence itself signals methodological infirmity in one or more applications. The Damodaran framework on private-company valuation recommends weighting the methodologies based on the subject company's profile — DCF weighted higher for cash-flow-stable businesses, market approach weighted higher where comparable transactions are robust, NAV weighted higher for asset-heavy or liquidation-scenario businesses. The CFA Institute framework prescribes similar weighting logic. The Porur valuer should produce all three methodologies in parallel and document the weighting rationale with explicit reference to the subject-company characteristics.
The IVS 200 series organises the methodology landscape into three approaches — asset (cost), income and market — rather than methodology-by-methodology. Each approach captures a distinct conceptual basis. The asset approach answers: what would it cost to recreate the business from its underlying assets. The income approach answers: what is the business worth based on the future cash flows it will generate. The market approach answers: what would a market participant pay based on prices of comparable businesses. The IBBI Valuation Standard 102 paragraph on approach selection requires the valuer to consider all three approaches and document the selection rationale, with at least two approaches applied for cross-validation in most engagements. The Porur valuer should structure the report around the three approaches rather than the methodologies, supporting cross-approach triangulation in the conclusion.
What Porur clients usually ask next: Closer to Porur, for Porur firms managing GST and TDS across high-volume customer-facing and B2B engagements.
Control Premium — premium paid over standalone fair value for acquiring a controlling stake (typically >50%). Reflects ability to direct operations, dividends and strategy. Indian M&A practice applies 20%-30% control premium based on Bloomberg M&A premium studies.
Section 56(2)(viib) — angel-tax provision taxing the excess of consideration received for issue of shares over FMV in the hands of the issuing company. A 10% deviation between issue price and FMV is permitted as safe-harbour under Rule 11UA second proviso.
DPIIT-recognised startup angel-tax exemption — Notification GSR 127(E) read with Section 56(2)(viib) proviso exempts DPIIT-recognised startups from angel tax provided paid-up capital plus share premium does not exceed ₹25 crore and the investor satisfies specified criteria.
Section 50CA — treats stamp-duty value as full value of consideration for transfer of unquoted shares where the actual consideration is less than the FMV computed under Rule 11UAA. Plugs the undervaluation route between related parties.
Rule 11UA(2) — prescribes the methods for determining FMV of unquoted equity shares for Section 56(2)(viib) purposes: either NAV method under sub-rule (1)(c)(b) or DCF method by a Category-1 SEBI-registered merchant banker. The DCF report is valid for 90 days from the date of the report for share-issuance purposes.
Discounted Cash Flow Method — projects future free cash flows of a business over an explicit forecast period (typically 5 years) plus a terminal value, and discounts them to present value using a risk-adjusted discount rate. Prescribed under Rule 11UA(2)(b) for unlisted equity-share valuation by a Category-1 merchant banker.
Free Cash Flow to Firm — cash flow available to all capital providers (equity and debt) before financing costs. Computed as EBIT(1-tax) + Depreciation - Capex - change in working capital. Discounted at WACC to arrive at enterprise value.
Free Cash Flow to Equity — cash flow available to equity shareholders after meeting debt obligations. Computed as Net Income + Depreciation - Capex - change in working capital + net borrowings. Discounted at cost of equity to arrive directly at equity value.
Weighted Average Cost of Capital — blended cost of equity and after-tax cost of debt weighted by their respective market-value proportions in the capital structure. Indian listed-company WACC typically ranges 11%-14%; unlisted-startup WACC 18%-25%.
Capital Asset Pricing Model — formula to compute cost of equity as Risk-Free Rate + Beta × Equity Risk Premium. Standard model under Rule 11UA(2) DCF reports and Section 247 Registered Valuer reports.
Beta — measure of a stock's volatility relative to the market. Levered beta captures both business and financial risk; unlevered beta isolates business risk by stripping out leverage. Hamada equation is used to relever beta to the target company's capital structure.
Risk-Free Rate — yield on a default-free instrument used as the base in CAPM. In India the 10-year G-Sec yield is the conventional proxy, typically 6.8%-7.4% as on recent valuation dates.
Numerical examples showing tax + interest + penalty across common default scenarios.
How Porur businesses typically avoid these: Closer to Porur, the SME businesses across Ramachandra Nagar SS Colony Lakshmipuram and Kuselar Nagar, which is why for Porur firms managing GST and TDS across high-volume customer-facing and B2B engagements.
How the local trade mix shapes this — Across Porur, the SME businesses across Ramachandra Nagar SS Colony Lakshmipuram and Kuselar Nagar.
Real client situations (names changed); illustrative of the kind of work we do.
Why these Porur engagements look the way they do: Closer to Porur, Porur's mix of premium gated residences mid-tier apartments and high-density retail along Trunk Road, which is why for Porur firms managing GST and TDS across high-volume customer-facing and B2B engagements.
“Filed a preferential allotment of ₹14 crore at our SaaS company and FilingPro's Registered Valuer prepared the Rule 11UA(2) DCF report. Five-year projection, WACC of 18.4% with industry beta re-levered to our D/E, sensitivity grid disclosed. ROC and our investor's diligence team accepted without queries.”
“Buy-back of ₹6 crore under Section 68 — needed a defensible price. The team prepared NAV plus comparable-companies cross-check, included DLOM 22%, and walked our independent directors through the workings. Section 115QA buy-back tax computed correctly for the pre-1-October-2024 window.”
“Inbound FDI from a Singapore parent. Got the FEMA NDI Schedule I pricing certificate done with DCF + comparable companies — RBI single-master-form filing went through cleanly. Fair pricing opinion delivered in 9 working days.”
“Family share transfer at ₹100 per share when book value was ₹260. Section 50CA + Rule 11UAA workings prepared with full Excel model, transferee's Section 56(2)(x) exposure also documented. Defended at ITAT scrutiny — assessment dropped.”
“ESOP perquisite valuation for an unlisted entity at exercise — Black-Scholes done with peer-derived volatility and 4.2-year expected life. Section 192 TDS computed correctly and the perquisite booked under Section 17(2)(vi). DPIIT-recognised startup deferral under Section 192(1C) also evaluated.”
“Scheme of demerger under Sections 230-232 with NCLT — share-exchange ratio defended via NAV + DCF + market-price triangulation, fairness opinion separately obtained from Merchant Banker. NCLT did not raise a single valuation query during sanction hearing.”
Common questions from Porur clients. Call 9566-068-468 for specific queries.
Our Valuation clients in Porur are spread right across the locality — along Mount Poonamallee Highway, Perumal Koil Street, Poothapedu Road, Samayapuram Nagar Main Road and 11th Street, and through the Chennai Bypass Expressway, Porur Bridge, Arcot Road and Kodambakkam – Sriperumbudur Road business stretches — so wherever your premises sit, expert help is close by.
Professional Business Valuation in Porur, 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.