It is under control of Indira Nagar Ecotourism Management Committee, Kodaikanal Forest Division. Kumbakkarai Falls is a Serene Two-Stage Waterfall in Tamil Nadu a popular tourist spot where two district peoples can access. A lesser-known but scenic waterfall nestled in the foothills of the Kodaikanal Hills in Theni district, Tamil Nadu, located about 9 km from Periyakulam in Theni District. The waterfall is fed by the Pambar River, whose waters originate in the Kodaikanal Hills and flow down through rocky terrain to reach the foothills.

These falls have two stages. At the first stage, water collects in huge rock recesses which are each named after wild animals such as tiger, elephant, snake etc. The Pambar river then flows .5 km (0.31 mi) to the second stage before falling as the main waterfall.

The water originates in Kodaikanal Hills and flows along the rocks and finally reaches the foothills. This place is called Kumbakarai. The travellers come here and take bath in the falls. The water flows throughout the year; but in rainy seasons the flow will be very heavy.