diff --git a/src/mme-app/actionHandlers/tauActionHandlers.cpp b/src/mme-app/actionHandlers/tauActionHandlers.cpp
new file mode 100644
index 0000000..6bf70da
--- /dev/null
+++ b/src/mme-app/actionHandlers/tauActionHandlers.cpp
@@ -0,0 +1,87 @@
+/*
+ * Copyright 2019-present Infosys Limited
+ *
+ * SPDX-License-Identifier: Apache-2.0
+ */
+
+/******************************************************************************
+ *
+ * This file has both generated and manual code.
+ *
+ * File template used for code generation:
+ * <TOP-DIR/scripts/SMCodeGen/templates/stateMachineTmpls/actionHandlers.cpp.tt>
+ *
+ ******************************************************************************/
+
+#include <typeinfo>
+#include "actionHandlers/actionHandlers.h"
+#include "controlBlock.h" 
+#include "msgType.h"
+#include "contextManager/dataBlocks.h"
+#include "procedureStats.h"
+#include "log.h"
+#include "secUtils.h"
+#include "state.h"
+#include <string.h>
+#include <sstream>
+#include <smTypes.h>
+#include "common_proc_info.h"
+#include <ipcTypes.h>
+#include <tipcTypes.h>
+#include <msgBuffer.h>
+#include <interfaces/mmeIpcInterface.h>
+#include <event.h>
+#include <stateMachineEngine.h>
+#include <utils/mmeContextManagerUtils.h>
+
+using namespace mme;
+using namespace SM;
+using namespace cmn::utils;
+
+extern MmeIpcInterface* mmeIpcIf_g;
+
+/***************************************
+* Action handler : send_tau_response_to_ue
+***************************************/
+ActStatus ActionHandlers::send_tau_response_to_ue(ControlBlock& cb)
+{	
+	log_msg(LOG_INFO,"Inside send_tau_response_to_ue\n");
+
+	UEContext *ue_ctxt = static_cast<UEContext*>(cb.getPermDataBlock());	
+	if (ue_ctxt == NULL)
+	{
+		log_msg(LOG_ERROR, "send_tau_response_to_ue: ue context is NULL\n",cb.getCBIndex());
+		return ActStatus::HALT;
+	}
+	
+	MmeTauProcedureCtxt* tauPrcdCtxt_p = dynamic_cast<MmeTauProcedureCtxt*>(cb.getTempDataBlock());	
+	if (tauPrcdCtxt_p == NULL)
+	{
+		log_msg(LOG_DEBUG, "send_tau_response_to_ue: MmeTauProcedureCtxt is NULL\n");
+		return ActStatus::HALT;
+	}
+	
+	struct tauResp_Q_msg tau_resp;
+
+	tau_resp.msg_type = tau_response;
+	tau_resp.status = 0;
+	tau_resp.ue_idx = ue_ctxt->getContextID();
+	tau_resp.enb_fd = tauPrcdCtxt_p->getEnbFd();
+	tau_resp.s1ap_enb_ue_id = tauPrcdCtxt_p->getS1apEnbUeId();	
+	tau_resp.dl_seq_no = ue_ctxt->getDwnLnkSeqNo();
+	memcpy(&(tau_resp.int_key), &(ue_ctxt->getUeSecInfo().secinfo_m.int_key),
+			NAS_INT_KEY_SIZE);
+	memcpy(&tau_resp.tai, &(ue_ctxt->getTai().tai_m), sizeof(struct TAI));	
+	tau_resp.m_tmsi = ue_ctxt->getMtmsi();
+	
+	cmn::ipc::IpcAddress destAddr;
+        destAddr.u32 = TipcServiceInstance::s1apAppInstanceNum_c;	
+	mmeIpcIf_g->dispatchIpcMsg((char *) &tau_resp, sizeof(tau_resp), destAddr);
+	
+	MmeContextManagerUtils::deallocateProcedureCtxt(cb, tau_c );
+	ProcedureStats::num_of_tau_response_to_ue_sent++;
+
+	log_msg(LOG_INFO,"Leaving send_tau_response_to_ue\n");
+	return ActStatus::PROCEED;
+}
+