Temperate forests occur in India in: 

Concept: Temperate Needle Leaf or Coniferous forests are also known as Taiga. These forests occur in temperate areas (mostly the northern hemisphere, and parts of New Zealand), with precipitation both as snow and rain (variable). 

Winters are chilly while summers are pleasant. Marshes have Cotton grass and Sphagnum. Vegetation consists of Gymnosperms with cone-shaped canopy. The trees are evergreen. Temperate Broad Leaf or Deciduous forests occur in Western Himalayas at an altitude of 1500-2400 meters. Up to 4 strata occur in forests. The tree canopy is dense. The herbaceous layer is poorly developed. 

Hence, the correct answer is option B.