Girish Kasaravalli's Nayi Neralu based on noted writer S.L. Bairappa's novel deals with social downtrodden of a widow, reincarnation and human rights.

In the film, the young widow finds her husband in a young man and starts believing that it's the reincarnation of her husband. But her daughter of the same age opposes it.

Pavitra Lokesh and Ananya Kasaravalli have presented brilliant performances in this movie. In fact the film attempts to capture the inversions of social values held by three different generations.