The Kumbakkarai Falls originates in the Western Ghats at the Kodaikanal Hills. It lies at a distance of 9 km from the small town of Periyakulam in a place called Kumbakkarai. It is around 24 km from Theni. The water fall is situated in a natural set-up where the chirping of birds welcomes visitors. The Kumbakkarai Falls comprises of two stages.
Water plumages from an elevation of 400m and gets collected in the huge rock alcoves that are named after wild animals. There is a statue of Lord Murugan near the fall. Visitors love to take a dip in this fall. It is advisable to take help from a local person to guide you to the fall as the rock recesses are a bit risky to tread on. Kumbakkarai Falls can be visited any time of the year but during the Monsoon season it gushes out with full force.