The Tamil Nadu Government has decided to set up a separate Hindu Religious and Charitable Endowments (HR&CE) Department at the Secretariat. The new department will have administrative control over the HR&CE Commissionerate, the field-level wing located at Nungambakkam, Chennai, which is headed by the Commissioner of HR&CE. The Tamil Nadu HR&CE Act, 1959 provides the legal basis for administering Hindu religious institutions and endowments. The move detaches HR&CE administration from the Commercial Taxes and Registration Departments and will require amendments to the Tamil Nadu Government Business Rules, 1978.