"Makante Achan" revolves around a nuclear family consisting of a village officer Viswanathan, wife Hema and their only son Manu. Viswanathan is a tough, uncompromising, honest and straightforward person, who has too many dreams and aspirations for his only son. Like any other father, he dreams that Manu should reach a secure position by acquiring a good education and the right job. Viswanathan is ready to do anything for Manu, who is unfortunately diametrically opposite to his father. With unlimited freedom as the only child in the family, Manu leads a very lavish, happy-go-lucky life and is never bothered about his lovable parents' wishes. According to Viswanathan, Manu is never serious about his life. Finally, Manu's attitude leads to a piquant situation in their family, making his father realize that all his dreams were futile. The film deals with the potential crisis of having a single child which is a fashion today.