महाराष्ट्रात जांभा मृदा प्रामुख्याने __ व __ जिल्ह्यात आढळते.

The correct answer is Option B (रत्नागिरी व सिंधुदूर्ग).

Key Points:
• The key concept is the distribution of Laterite Soil (जांभा मृदा) in Maharashtra.
• Laterite soil is formed under conditions of high temperature and extremely heavy rainfall with alternate wet and dry periods, causing the leaching of silica and leaving behind iron and aluminum oxides (which give it a red/laterite color).
• In Maharashtra, these climatic conditions are primarily found in the southern Konkan region. Hence, this soil is predominantly found in the Ratnagiri and Sindhudurg districts.
• Aurangabad/Jalna have black cotton soil. Pune/Nashik have black and brown soils.
• Key Takeaway: Laterite soil (जांभा मृदा), requiring high rainfall, is predominantly found in Ratnagiri and Sindhudurg districts.