Why Ahmedabad in the west and Kolkata in the east are able to see the noon sun exactly overhead twice in a year but not at Delhi
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During the year, the latitude at which the sun is directly overhead cycles between the tropic of cancer and the tropic of capricorn. Any place within the tropics will see the sun overhead at noon twice each year. The tropics themselves will see it only once each year. Outside the tropics, the sun will never be directly overhead. In the northern hemisphere, the sun will be directly south at noon.
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