Kumbakkarai Falls are lesser known falls in the foothills of the Kodaikanal Hills. They are located at 10°10'48 N 77°31'50 E in Theni district, 25 kilometers from Theni.
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.