Read the following statements :
(A) Tropics harbour more species than temperate or polar areas.
(B) Colombia located near the equator has nearly 1400 species of birds.
(C ) India has less tha 105 species of birds.

Options

A. (A) & (B) are incorrect
B. (B) & (C ) are incorrect
C. (A) & (C ) are incorrect
D. Only (C ) is incorrect

Answer

To analyze the given statements regarding biodiversity, we will evaluate each statement one by one.

### Step-by-Step Solution:

1. **Evaluate Statement A**:
- Statement A claims that "Tropics harbour more species than temperate or polar areas."
- This statement is **true**. Research shows that tropical regions have a higher diversity of species due to factors like climate, solar energy availability, and habitat variety.

2. **Evaluate Statement B**:
- Statement B states that "Colombia located near the equator has nearly 1400 species of birds."
- This statement is also **true**. Colombia, being close to the equator, is known for its rich avian diversity, with studies indicating it has around 1400 bird species.

3. **Evaluate Statement C**:
- Statement C asserts that "India has less than 105 species of birds."
- This statement is **false**. India is home to more than 1250 species of birds, making it one of the richest countries in terms of bird diversity.

4. **Conclusion**:
- Based on the evaluations:
- Statement A is true.
- Statement B is true.
- Statement C is false.
- Therefore, the correct answer is that Statements A and B are correct, while Statement C is incorrect.

### Final Answer:
- **Correct Statements**: A and B are true; C is false.