Do you have a TV/projector to start with? If yes, you should be able to achieve an atmos setup in your budget. Here is the way, but please note that you will not get the best of all in this budget
First chose an atmos enabled AV receiver. Popular budget ones are
Pioneer VSX-1131 - 62k (hifimart)
denon x1300w - 50k
Marantz - 1607 - 76k (hifimart)
All of them have very good rating, and will live upto your expectation.
Next is speaker package Here are the budget options
Taga harmony inMOVE 5.1 - 41k
Taga Harmony - TAV-606 SE (With tower) - 31k
Pioneer AJ - 5235XT (top rated) - 41k
inMOVE has good review and do not have towers, if you are against those.
Next is atmos speakers. If you have false ceiling, you can opt for an inceiling speaker. Below looks decent from hifimart listing
Warfedale Pacific C170 (pair) - 16k
If do not have false ceiling, you will have to opt for upward firing atmos speakers which is in the range of 25k+.
Pioneer SP-T22A-LR - 25k is an option.
And finally, reserve minimum 5k for good quality cables , and another 15k for a blueray player if you do not have one.
Altogether a decent package will be
denon x1300w + Taga harmony inMOVE 5.1 + Warfedale Pacific C170 (pair) + cables, which will cost you around 1.2L. If you are ready to stretch bit, you can easily setup the home theater as well on your own.
I have suggested this from my experience, but what sounds good for my ears may not be good for yours. So please please please go and audition these before you take a call. You may also get better deals from brick and mortar stores, if you take it all as a package after auditioning. Give it a try , before you jump in