Step 1: Understanding the Current Number of States in India.
India currently has 28 states and 8 Union Territories. If Uttar Pradesh is divided into four states, India will have three additional states, bringing the total to 32.
Step 2: Conclusion.
Thus, India would have 32 states after the division of Uttar Pradesh.
\[
\boxed{\text{The correct answer is (b) 32.}}
\]