The correct option is A Shimla
More distinct annual rings are formed in that regions, where climatic variations are sharp. More distinct annual rings are formed in temperate plants. Distinct annual rings are not formed in tropical plants. Distinct annual rings are not formed in India except Himalayan regions. Least distinct annual rings are formed in seashore regions because the climate remains same throughout the year. More clear annual rings are formed in deciduous plants as compared to evergreen plants. In deserts annual rings are less distinct. Annual rings are bands of secondary xylem and xylem rays. Sometimes drought conditions prevail during the middle of a growing season resulting in formation of more than one annual ring. These are called as pseudo annual rings. So, annual rings are well demarcated in trees growing in Shimla compared to Bombay, Delhi, Madras and Udaipur, because of sharp climate changes.