Step 1: Understanding the Concept:
Acid soils (pH $< 6.5$) develop predominantly in high rainfall, humid tropical and sub-tropical regions due to extensive leaching of basic cations ($Ca^{2+}, Mg^{2+}, K^+, Na^+$).
Step 2: Detailed Explanation:
In India, acid soils occupy approximately 48 to 49 million hectares (about one-third of cultivated area).
The geographic distribution follows the high-rainfall monsoon belt:
- Eastern and North-Eastern states (West Bengal, Assam, Odisha, Jharkhand, and NE hill states) have the largest contiguous areas of strongly acidic soils.
- Peninsular states like Andhra Pradesh have predominantly semi-arid red and black soils with much smaller localized acid tracts.
The comparative area distribution decreases in the order: West Bengal $>$ Assam $>$ Andhra Pradesh.
Step 3: Final Answer:
Therefore, the distribution order is West Bengal \(>\) Assam \(>\) Andhra Pradesh, matching option (D).