Explanation:

- Nuakhai is a harvest festival predominantly celebrated in the state of Odisha.

- It marks the season of harvesting new rice.

- People offer the first produce of their harvest to the deities before consuming it.

- Option 1: Bihar

- Known for festivals like Chhath and Sonepur Mela.

- Not associated with Nuakhai.

- Option 2: Assam

- Celebrated for Bihu, not Nuakhai.

- Option 3: Odisha

- Nuakhai is an important and traditional festival here.

- Celebrated mainly by the Western Odisha communities.

- Option 4: Tamil Nadu

- Known for Pongal, a harvest festival, but not Nuakhai.

Correct Answer: Option 3 - Odisha