Assertion:  Of the total net irrigated area 76.1 per cent in Haryana and 51.3 per cent in Punjab are irrigated through wells and tube wells.
Reasoning: These states utilise large proportion of their groundwater potential which has resulted in groundwater depletion in these states.

Assertion (A) is not true but Reasoning (R) is correct.

The correct answer is option 4: Assertion (A) is not true but Reasoning (R) is correct.

Assertion:  Of the total net irrigated area 76.1 per cent in Haryana and 51.3 per cent in Punjab are irrigated through wells and tube wells. This statement is incorrect because the figures have been interchanged. Of the total net irrigated area 76.1 per cent in Punjab and 51.3 per cent in Haryana are irrigated through wells and tubewells.

Reasoning: These states utilise large proportion of their groundwater potential which has resulted in groundwater depletion in these states. This is correct. Excessive dependence on groundwater for irrigation has caused groundwater depletion in Punjab and Haryana.

NCERT: In Punjab, Haryana and Western Uttar Pradesh, more than 85 per cent of their net sown area is under irrigation. Wheat and rice are grown mainly with the help of irrigation in these states. Of the total net irrigated area 76.1 per cent in Punjab and 51.3 per cent in Haryana are irrigated through wells and tubewells. This shows that these states utilise large proportion of their groundwater potential which has resulted in groundwater depletion in these states