Reasoning from parent rock and weathering pattern:
Black soils (regur) form from the in-situ weathering of Deccan Trap basalt under semi-arid conditions, where weathering is limited the resulting soil stays shallow.
The Deccan Trap basalt belt runs mainly through Maharashtra and the Malwa Plateau of Madhya Pradesh, so shallow black soils are concentrated in these two states.
Odisha and Tamil Nadu lie outside this basaltic belt (dominated instead by laterite and red soils), so they can be ruled out.
This leaves Madhya Pradesh and Maharashtra as correct, option (A) and (B) only.