Assertion (A) - If you work out the latitudinal and longitudinal extent of India, they are roughly about 30 degrees, whereas the actual distance measured from north to south extremity is 3,214 km, and that from east to west is only 2,933 km.

Reason (R) - This difference is based on the fact that the distance between two longitudes decreases towards the poles whereas the distance between two latitudes remains the same everywhere.