Qualified FA Audit for Ambattur SIDCO (PIN 600098) and adjacent Ambattur Industrial Estate — handled by a qualified, in-house team
Fixed Asset Audit for heavy manufacturing businesses in Ambattur SIDCO near SIDCO Industrial Estate with WhatsApp document intake and same-day filed-acknowledgement delivery. Call 9566-068-468.
SA 540 'Auditing Accounting Estimates and Related Disclosures' applies because depreciation (useful life and residual value), impairment (recoverable amount), and provision for site restoration are all accounting estimates. The auditor is required to evaluate the method used, the assumptions (discount rate, growth rate, useful life), the data and model, and to perform retrospective review of management's prior estimates. Indicators of management bias are specifically considered — for example, choosing a useful life longer than industry norms to reduce depreciation.
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Prices exclude GST. For enterprise pricing, call 9566-068-468.
Expert FA Audit in Ambattur SIDCO — qualified professionals, 15+ years experience, zero-penalty track record.
Impairment indicators reviewed at every reporting date — declining market value, technological obsolescence, physical damage, restructuring plans, worsening economic performance, increase in interest rates. Where indicators exist, recoverable amount computed at CGU level.
Sub-clause (a) register maintenance, (b) physical verification, (c) title deed holding, (d) revaluation by registered valuer, (e) benami property proceedings — working papers prepared for each, ready for the statutory auditor's CARO report.
Original title deeds sighted, ownership name verified against the company's name, property tax receipts matched. Where deeds are not in the company's name, table-format CARO disclosure prepared with description, gross carrying value, holder name, period and reason.
Depreciation (useful life and residual value), impairment (recoverable amount), site restoration provision — all accounting estimates under SA 540. Method, assumptions, data and indicators of management bias evaluated. Retrospective review of management's prior estimates documented.
Our practice has handled fixed asset audits since the AS-6 / AS-10 era, through the Schedule II transition (1-Apr-2014), the Ind AS phase-wise rollout and the Ind AS 116 lease transition (1-Apr-2019). Deep institutional memory of how each transition was handled in Ambattur SIDCO businesses.
Every engagement starts with reconciling the fixed asset register opening gross block to the prior-year audited balance sheet PPE note. Rounding gaps, untraced additions and missing custodian assignments are flagged to Ambattur SIDCO clients in the first week.
Every Fixed Asset Audit engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.
Why this matters here — In Ambattur SIDCO, the business activity radiating outward from SIDCO Industrial Estate and nearby commercial pockets; with quick access via Ambattur SIDCO Bus Stop and feeder routes connecting Ambattur SIDCO to the rest of Chennai.
Share documents via WhatsApp to 9566-068-468. No office visit required for Ambattur SIDCO clients.
Miss any of these and the next consequence kicks in automatically.
Deadlines in this neighbourhood — In Ambattur SIDCO, Ambattur SIDCO businesses in the auto components arm find that tier-2 component suppliers face GST classification disputes between HSN 8708 and 8483 and frequent ITC reversal notices; the cluster of heavy manufacturing, auto components, engineering businesses that defines Ambattur SIDCO's commercial fabric.
Deadline pressure points we see in Ambattur SIDCO: On the ground in Ambattur SIDCO, supporting the engineering and operator workforce that lives in the surrounding residential belts; for Ambattur SIDCO units balancing production cycles with monthly GST and quarterly TDS compliance.
Forms most asked about here — In Ambattur SIDCO, where SIDCO-CMDA developed engineering units operate on B2B procurement and capital-goods ITC accumulation cycles; supporting the engineering and operator workforce that lives in the surrounding residential belts.
The master record showing full particulars of each item of PPE including asset code, description, location, cost, date of acquisition, put-to-use date, componentisation, accumulated depreciation, written-down value and disposal details; it is the document against which physical verification is reconciled.
Records the results of the physical count of assets against the register, listing assets seen, assets not located, unrecorded assets found, condition and location, together with the discrepancy schedule and management's proposed treatment of differences.
Assigns a unique identifier, often a barcode or QR label, to each asset and maps it to the register entry so that assets can be tracked by location and custodian; underpins repeatable verification and controls over movement of assets.
Reconciles the totals of gross block, accumulated depreciation and net block per the Fixed Asset Register with the corresponding control accounts in the general ledger, explaining and clearing every reconciling item before the accounts are finalised.
Sets out asset-wise or block-wise depreciation computed under Schedule II for the financial statements and under Section 32 block-of-assets rates for the tax computation, reconciling additions, disposals and the resulting written-down values.
Documents the review of useful lives, residual values and indicators of impairment of PPE, and supports the sum-insured used for insurance; links the verified carrying amounts to Ind AS 36 impairment testing where applicable.
Every claim on this page can be traced back to a section or rule below.
Statutory hooks that bite here — In Ambattur SIDCO, Ambattur SIDCO businesses in the auto components arm find that tier-2 component suppliers face GST classification disputes between HSN 8708 and 8483 and frequent ITC reversal notices; where SIDCO-CMDA developed engineering units operate on B2B procurement and capital-goods ITC accumulation cycles.
Schedule II replaced the earlier rate-based Schedule XIV and prescribes the useful life of tangible assets over which depreciation is to be provided. It requires companies to depreciate the depreciable amount of an asset over its useful life, with Part C listing indicative useful lives for classes such as buildings, plant and machinery, furniture, vehicles and computers. The Schedule mandates component accounting, so a significant part of an asset with a different useful life must be depreciated separately. Where a company adopts a useful life or residual value different from the indicative figures, the justification must be disclosed. Reliable application of Schedule II is impossible without an accurate Fixed Asset Register that captures acquisition date, cost, componentisation and location, which is precisely what a fixed asset audit verifies.
Section 143 sets out the powers and duties of the statutory auditor, including the obligation to enquire whether loans and advances are properly secured and whether the company's assets are properly recorded. To express a true and fair opinion the auditor must obtain sufficient appropriate audit evidence on the existence, ownership and valuation assertions for property, plant and equipment. Physical verification of fixed assets and reconciliation to the Fixed Asset Register is the primary procedure by which the auditor tests the existence assertion, while title deeds, invoices and capitalisation records support ownership and valuation. Section 143(3) also requires the auditor to report on the adequacy of internal financial controls, which for PPE covers tagging, custody and periodic verification. A fixed asset audit produces the evidence the statutory auditor relies upon.
The Companies (Auditor's Report) Order 2020, issued under Section 143(11), requires the auditor to comment specifically on property, plant and equipment. Clause 3(i)(a) asks whether the company is maintaining proper records showing full particulars, including quantitative details and situation, of PPE and intangible assets. Clause 3(i)(b) asks whether these assets have been physically verified by management at reasonable intervals and whether any material discrepancies were noticed and properly dealt with. Clause 3(i)(c) requires verification of whether title deeds of immovable property are held in the company's name. These clauses make a documented fixed asset physical verification and a reconciled register a direct compliance requirement, and gaps translate into adverse remarks in the audit report.
Section 32 allows depreciation on tangible assets such as buildings, machinery, plant and furniture, and on specified intangible assets, that are owned wholly or partly by the assessee and used for the purposes of the business. Depreciation is computed on the written-down value of the block of assets at the prescribed rates using the block-of-assets concept, rather than asset by asset. Additional depreciation is available on new plant and machinery in specified cases. A claim for depreciation must be supported by evidence that the asset exists, is owned by the assessee and was put to use. Where a fixed asset audit reveals assets that are missing, scrapped or never installed, the depreciation claimed on them is exposed to disallowance, making the register the foundation of a defensible depreciation claim.
AS 10 (revised) governs accounting for property, plant and equipment for entities following Accounting Standards notified under the Companies (Accounting Standards) Rules. It requires that the cost of an item of PPE be recognised as an asset only if it is probable that future economic benefits will flow and cost can be measured reliably. The standard mandates that each part of an item with a cost significant to the total cost be depreciated separately, and that the carrying amount of a replaced part be derecognised. It also deals with spare parts, capital work-in-progress and revaluation. A fixed asset audit checks that the register reflects componentisation, that retired or replaced parts have been derecognised, and that additions during the year are correctly capitalised rather than expensed.
Section 50 provides a special computation of capital gains where the capital asset transferred forms part of a block of assets on which depreciation has been allowed. It deems the gain to be a short-term capital gain in two situations: where the sale consideration and other reductions exceed the written-down value of the block together with the cost of assets acquired, and where the block of assets ceases to exist at the year-end. Correct application depends on knowing exactly which assets were disposed of, the consideration received and the composition of the block, all of which flow from the Fixed Asset Register. A fixed asset audit that reconciles disposals to sale invoices and gate passes helps ensure that gains under Section 50 are neither understated nor overstated.
Which of these bite hardest in Ambattur SIDCO: On the ground in Ambattur SIDCO, where tier-2 and tier-3 component suppliers serve OEMs under DGS&D-style rate contracts with monthly GSTR-1 invoice volumes; supporting the engineering and operator workforce that lives in the surrounding residential belts.
Records we prepare for Ambattur SIDCO carry the geo-zone 600xx tag and coordinates 13.1011, 80.1581, which map each submission back to this locality. For Fixed Asset Audit at PIN 600098, understanding the Ambattur Division's documentation norms removes most of the friction from the process. Ambattur SIDCO (PIN 600098) falls under the Ambattur Division of the Chennai North, the jurisdiction that handles statutory matters for businesses at this PIN. Statutory correspondence for Ambattur SIDCO businesses routes through the Ambattur Division, so we align every Fixed Asset Audit engagement to that jurisdiction from the start.
Each Fixed Asset Audit cycle for Ambattur SIDCO reflects its commercial rhythm — invoices generated near MTH Road, expenses routed through the Ambattur SIDCO Bus Stop freight network. Ambattur SIDCO reads as a heavy industrial cluster pocket with high commercial activity, anchored around MTH Road and fed by the Ambattur SIDCO Bus Stop corridor. Most commerce in Ambattur SIDCO — invoices, expenses, purchases and statutory records — eventually surfaces in the FA Audit working file we maintain for clients here. The heavy industrial cluster mix of Ambattur SIDCO shapes what lands in our workpapers — a blend of heavy manufacturing activity and the commercial pulse around MTH Road.
The plastics firms we serve in Ambattur SIDCO value a FA Audit partner who already understands their sector's compliance rhythm. Because Ambattur SIDCO hosts a cluster of plastics businesses, we benchmark each new Fixed Asset Audit engagement against patterns we already track for the locality. We have closed enough Fixed Asset Audit files for plastics firms near Ambattur SIDCO to know where the department usually probes. Mixed plastics activity across Ambattur SIDCO means our FA Audit team keeps sector playbooks ready rather than improvising per client.
Document intake for Ambattur SIDCO clients runs over WhatsApp, so there is no office visit and no paper shuffle for a Fixed Asset Audit engagement. Every FA Audit file we open for Ambattur SIDCO is reconciled, reviewed by a qualified practitioner, and archived for seven years. From the first Fixed Asset Audit cycle, a Ambattur SIDCO engagement is set up to be audit-ready rather than reconstructed under pressure later. The Ambattur SIDCO Fixed Asset Audit workflow is documented end-to-end: WhatsApp document intake, a working file, qualified review, and a filed acknowledgement back to you.
From the same Ambattur SIDCO team we also serve Korattur and other nearby localities without re-onboarding clients. Proximity to Korattur means a Ambattur SIDCO engagement can extend across the locality cluster with no change in cadence. Businesses straddling Ambattur SIDCO and Korattur get a single FA Audit point of contact rather than two. We treat Ambattur SIDCO and Korattur as one catchment for Fixed Asset Audit, which keeps documentation and turnaround consistent.
The longer we serve Ambattur SIDCO, the more precisely we predict where a FA Audit file needs attention. The Fixed Asset Audit mistakes we see most in Ambattur SIDCO are avoidable with disciplined intake, which our checklist enforces. Each engagement in Ambattur SIDCO adds to a record of what the Chennai North jurisdiction expects, sharpening the next FA Audit file. Common patterns in the Ambattur Division give Ambattur SIDCO businesses an early-warning map we use to pre-empt FA Audit issues.
For a new business incorporating in Ambattur SIDCO or shifting its principal place of business here, Fixed Asset Audit setup is one of the first things to get right. A startup setting up near SIDCO Industrial Estate in Ambattur SIDCO gets a FA Audit foundation built for the Ambattur Division from day one. Shifting principal place of business to Ambattur SIDCO means updating jurisdiction to the Chennai North, and we manage the paperwork end-to-end. When a Ambattur Industrial Estate business expands into Ambattur SIDCO, we extend its FA Audit setup to PIN 600098 without disruption.
AS-10 and Ind AS 16 Property Plant and Equipment audit for Ambattur SIDCO businesses — fixed asset register reconciliation, physical verification, gross block adjustment, Schedule II useful-life depreciation tie-up to Section 32 block of asset, AS-28 / Ind AS 36 impairment review and CARO 2020 Clause 3(i) working papers.
Every PPE engagement starts with reconciling the fixed asset register opening gross block to the prior-year audited balance sheet, tagging discipline review (asset code + barcode + custodian + location), physical verification of high-value assets and material discrepancy adjustment under AS-10 / Ind AS 16.
Useful-life-based depreciation under Schedule II Companies Act 2013 (SLM or WDV with consistency disclosure) is reconciled to block-of-asset WDV depreciation under Section 32 of the Income Tax Act — the timing difference feeding into AS-22 / Ind AS 12 deferred tax computation and Form 3CD Clause 18 disclosure.
Impairment indicators reviewed at every reporting date and recoverable amount computed as the higher of fair value less costs to dispose vs value in use. Component approach (Ind AS 16 paragraph 43-44) applied for material parts with different useful lives — building HVAC vs structural shell, plant motor vs casing.
Schedule II Part C prescribes indicative useful lives — Buildings (RCC) 60 years, Buildings (other than RCC) 30 years, Plant and Machinery (general) 15 years, Plant in continuous process 25 years, Computers and data processing 3 years, Servers and networks 6 years, Office equipment 5 years, Furniture and fittings 10 years, Motor vehicles (passenger) 8...
Section 32 of the Income Tax Act applies the block-of-asset concept on written-down-value (WDV) basis at prescribed rates: Buildings (residential) 5%, Buildings (non-residential) 10%, Plant and Machinery (general) 15%, Computers including software 40%, Motor vehicles (personal use) 15%, Motor vehicles for hire 30%, Furniture 10%, Intangible assets 25%. Schedule II uses useful-life-based depreciation (SLM or...
Form 3CD Clause 18 requires the tax auditor to report depreciation block-wise — opening WDV, additions during the year (with date and Section 32(1)(iia) additional depreciation flag), deductions, depreciation rate, depreciation for the year and closing WDV. The reconciliation between Companies Act depreciation (per Schedule II) and Income Tax depreciation (per Section 32) feeds into...
Section 32(1)(iia) allows additional depreciation of 20% on actual cost of new plant and machinery (excluding ships, aircraft, office appliances, second-hand machinery and machinery installed in office or residential premises) acquired and installed by an assessee engaged in manufacture or production. If the asset is put to use for less than 180 days, additional depreciation...
AS-26 / Ind AS 38 require that an intangible asset be recognised only if it is identifiable (separable or arising from contractual rights), the entity controls the asset, future economic benefits are probable and cost can be measured reliably. Internally generated goodwill is not recognised. Research expenditure is expensed; development expenditure is capitalised only if...
AS-28 / Ind AS 36 require the entity to assess at each reporting date whether any indicator of impairment exists — declining market value, technological obsolescence, physical damage, restructuring plans, worse-than-expected economic performance, increase in market interest rates. If any indicator exists, the recoverable amount is determined as the higher of (a) fair value less...
What Ambattur SIDCO clients want to know before signing: On the ground in Ambattur SIDCO, around the SIDCO Industrial Estate catchment of Ambattur SIDCO; where tier-2 and tier-3 component suppliers serve OEMs under DGS&D-style rate contracts with monthly GSTR-1 invoice volumes.
Localised for Ambattur SIDCO, Chennai — where tier-2 and tier-3 component suppliers serve OEMs under DGS&D-style rate contracts with monthly GSTR-1 invoice volumes.
Reading this guide locally — In Ambattur SIDCO, around the SIDCO Industrial Estate catchment of Ambattur SIDCO; Ambattur SIDCO businesses in the auto components arm find that tier-2 component suppliers face GST classification disputes between HSN 8708 and 8483 and frequent ITC reversal notices.
Fixed Asset Audit in Chennai () is delivered by qualified professionals at FilingPro under the AS-10 / Ind AS 16 Property, Plant and Equipment framework. Each engagement begins with reconciling the opening gross block of the fixed asset register to the prior-year audited balance sheet, proceeds through physical verification with asset-tag scanning and custodian sign-off, and closes with Schedule II vs Section 32 depreciation reconciliation and AS-28 / Ind AS 36 impairment indicator review.
CARO 2020 Clause 3(i) sub-clauses (a) to (e) all addressed with working paper backing. Statutory auditor has documented evidence to issue clean CARO report — no qualification on PPE.
Tax audit Form 3CD Clause 18 depreciation block working prepared and reconciled to fixed asset register. Half-rate cases (put to use less than 180 days) and Section 32(1)(iia) additional 20% line items handled correctly. No 3CD adverse comment.
The DTA / DTL working tied to the Schedule II vs Section 32 timing difference is documented and reviewed. Movement explained in audit file. No surprise during statutory audit closure for Chennai clients.
Engagement letter signed with Chennai client. Fixed asset register, prior 3-year audited balance sheets, depreciation schedule, asset purchase invoices, insurance policies and title deeds collected over WhatsApp at 9566-068-468. Scope tied to gross block size, locations and applicable framework (AS-10 vs Ind AS 16).
Opening gross block per register reconciled to prior-year audited balance sheet PPE note. Class-wise tie-up — Buildings, Plant, Computer, Vehicle, Furniture, Intangible. Rounding gaps, untraced additions and CWIP movements investigated and adjusted.
On-site physical verification at all material locations of Chennai client. Asset tag (barcode/QR) scanning, custodian sign-off, condition assessment. Discrepancies — books-not-on-floor and floor-not-in-books — listed with proposed adjustment treatment under AS-10 / Ind AS 16.
Every engagement starts with reconciling the fixed asset register opening gross block to the prior-year audited balance sheet PPE note. Rounding gaps, untraced additions and missing custodian assignments are flagged to Chennai clients in the first week.
All material assets are physically verified at the registered location with asset tag (barcode or QR) scanning. Custodian sign-off taken in writing. Discrepancies — assets in books not on floor, assets on floor not in books — are reported with proposed adjustments under AS-10 / Ind AS 16.
Buildings RCC 60 years, General Plant 15 years, Computer 3 years, Furniture 10 years, Vehicle 8 years — Schedule II Part C indicative life applied to every asset. Deviations supported by management's technical justification disclosed in notes.
What Ambattur SIDCO clients usually ask next: On the ground in Ambattur SIDCO, supporting the engineering and operator workforce that lives in the surrounding residential belts; where tier-2 and tier-3 component suppliers serve OEMs under DGS&D-style rate contracts with monthly GSTR-1 invoice volumes; for Ambattur SIDCO units balancing production cycles with monthly GST and quarterly TDS compliance.
Terms you will hear in this area — In Ambattur SIDCO, where tier-2 and tier-3 component suppliers serve OEMs under DGS&D-style rate contracts with monthly GSTR-1 invoice volumes.
Form Fixed Asset Register is the statutory form prescribed for fixed asset audit engagements under the applicable Act. It carries the information set required by the prescribed authority and follows the timeline set by the relevant section or rule.
Form Depreciation Schedule is the statutory form prescribed for fixed asset audit engagements under the applicable Act. It carries the information set required by the prescribed authority and follows the timeline set by the relevant section or rule.
Form AS-10 is the statutory form prescribed for fixed asset audit engagements under the applicable Act. It carries the information set required by the prescribed authority and follows the timeline set by the relevant section or rule.
Form Ind AS-16 is the statutory form prescribed for fixed asset audit engagements under the applicable Act. It carries the information set required by the prescribed authority and follows the timeline set by the relevant section or rule.
AS-10 / Ind AS-16 Property Plant and Equipment is the operative provision of the Statutory Reference that governs fixed asset audit in the present context. It sets the substantive obligation, the procedural pathway and the consequences of non-compliance.
asset tagging is a recurring compliance risk in fixed asset audit engagements. Identifying it early in the workflow lets the practitioner mitigate the exposure before it ripens into an adverse statutory consequence.
depreciation method consistency is a recurring compliance risk in fixed asset audit engagements. Identifying it early in the workflow lets the practitioner mitigate the exposure before it ripens into an adverse statutory consequence.
impairment trigger is a recurring compliance risk in fixed asset audit engagements. Identifying it early in the workflow lets the practitioner mitigate the exposure before it ripens into an adverse statutory consequence.
Numerical examples showing tax + interest + penalty across common default scenarios.
Penalty exposure typical of this micro-market — In Ambattur SIDCO, Ambattur SIDCO businesses in the auto components arm find that tier-2 component suppliers face GST classification disputes between HSN 8708 and 8483 and frequent ITC reversal notices; supporting the engineering and operator workforce that lives in the surrounding residential belts.
How Ambattur SIDCO businesses typically avoid these: On the ground in Ambattur SIDCO, the business activity radiating outward from SIDCO Industrial Estate and nearby commercial pockets; for Ambattur SIDCO units balancing production cycles with monthly GST and quarterly TDS compliance.
How the local trade mix shapes this — In Ambattur SIDCO, where SIDCO-CMDA developed engineering units operate on B2B procurement and capital-goods ITC accumulation cycles; the business activity radiating outward from SIDCO Industrial Estate and nearby commercial pockets.
Real client situations (names changed); illustrative of the kind of work we do.
A flavour of cases we handle nearby — In Ambattur SIDCO, where SIDCO-CMDA developed engineering units operate on B2B procurement and capital-goods ITC accumulation cycles; Ambattur SIDCO businesses in the auto components arm find that tier-2 component suppliers face GST classification disputes between HSN 8708 and 8483 and frequent ITC reversal notices.
Why these Ambattur SIDCO engagements look the way they do: On the ground in Ambattur SIDCO, the cluster of heavy manufacturing, auto components, engineering businesses that defines Ambattur SIDCO's commercial fabric; for Ambattur SIDCO units balancing production cycles with monthly GST and quarterly TDS compliance.
“Our manufacturing unit had ₹42 crore gross block with no proper component-approach split. FilingPro carved out plant motors, control panels and structural casing under Ind AS 16 paragraph 43-44 with separate useful lives. Depreciation came down by ₹38 lakh annually with full disclosure compliance.”
“Form 3CD Clause 18 depreciation block working was a mess for our trading and warehousing business. FilingPro reconciled Schedule II useful-life depreciation to Section 32 block-of-asset WDV, computed deferred tax under AS-22 and prepared a clean tax audit working paper. No 3CD adverse comment.”
“Our title deeds for two warehouses were in the name of the previous director. CARO 2020 Clause 3(i)(c) was a real risk. FilingPro's title deed verification drive identified the gap, helped us complete the deed transfer and ensured clean CARO reporting in the next audit cycle.”
“After the Ind AS 116 transition, our 14 office leases needed ROU asset and lease liability working. FilingPro mapped each lease, derived IBR from our borrowing profile, computed PV of lease payments and built the ROU register. Tied line-item to opening retained earnings adjustment.”
“Section 32(1)(iia) additional 20% depreciation eligibility on ₹6.5 crore of new plant was missed in prior years. FilingPro's audit identified eligible additions, computed the half-rate impact (assets put to use less than 180 days), claimed the balance 10% in the next year and recovered ₹78 lakh of tax over two assessment years.”
“Goodwill of ₹14 crore from a subsidiary acquisition needed annual impairment testing under Ind AS 36 paragraph 90. FilingPro identified the CGU, computed value in use using WACC discount rate and pre-tax cash flow projection, and documented the test rigorously. Statutory audit accepted without qualification.”
Common questions from Ambattur SIDCO clients. Call 9566-068-468 for specific queries.
Our FA Audit clients in Ambattur SIDCO are spread right across the locality — along 7th Street, Chennai - Tiruttani - Renigunta Road, Chennai Bypass Expressway, Vanagaram - Ambathur - Puzhal Road and Thiruverkadu - Ambattur Road, and through the Ambit Park Road, Bazaar Street, Thirupathi Kudai Rd and 8th Street business stretches — so wherever your premises sit, expert help is close by.
Professional Fixed Asset Audit in Ambattur SIDCO, 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.