The Madras High Court has issued notices to the Income Tax department and the Union Ministry of Corporate Affairs regarding a petition that alleges irregularities in the financial disclosures of Udhayanidhi Stalin, the Deputy Chief Minister of Tamil Nadu, for the 2026 State Assembly elections. The petition, filed by R Kumaravel, a voter from the Chepauk–Triplicane Assembly constituency in Chennai, claims that a comparison of Udhayanidhi's election affidavits from 2021 and 2026 reveals serious discrepancies. Kumaravel's counsel pointed out that several assets previously declared have seemingly disappeared, including an investment of ₹7.36 crore (approximately $885,000 USD) in the film production company Red Giant Movies, which is not reflected in the latest affidavit. Instead, the 2026 affidavit lists an investment of ₹2.63 crore (approximately $316,000 USD) in the same company under Udhayanidhi's spouse's name without any explanation for the changes. Additionally, the petition raises concerns about a sharp increase in Udhayanidhi's income, which reportedly rose from ₹2.02 crore (approximately $243,000 USD) over five years to over ₹10.98 crore (approximately $1.32 million USD) in subsequent years, questioning the correlation with declared assets. Kumaravel argues that these inaccurate disclosures violate the Representation of the People Act, 1951, and undermine voters' rights to information. The court has directed the respondents to file their replies by April 20, 2023, ahead of the elections scheduled for April 23, 2023.