Solution:
India is a large country. It spans from Kashmir to Kanyakumari in the south and from the Rann of Kutch in the west to Arunachal in the east. There are 28 states in India and eight union territories. Mountains, deserts, beaches, plains, and other geographical features distinguish India. So, Assertion (A) is correct.The Tropic of Cancer (23⁰30'N) divides India roughly evenly. The Tropic of Cancer runs through various states of India, such as Gujarat, Rajasthan, Madhya Pradesh, Chhattisgarh, Jharkhand, West Bengal, Tripura and Mizoram. So, Reason (R) is also correct. But, the (R) is not the correct explanation of the (A).
