He was educated at the Madras Christian College and the Law College in Madras and became a High Court lawyer in 1910 under the law firm headed by Sir C. P. Ramaswami Iyer. Constituent Assembly member Alladi Krishnaswamy Iyer was a close friend of his from this time.
M. Subbaraya Aiyar (1885–1963) was a prominent income tax lawyer and philanthropist born in Marayur, Tanjore District in the old Madras Presidency. He started from humble beginnings in the village of Marayur and moved to Chennai as a small boy.