Tertiary coal 15 to 60 million years old. Carbon content is very low.Mainly confined to the extra-Peninsula [Jammu and Kashmir, Himachal Pradesh, Assam, Arunachal Pradesh etc.]Coal generally has low carbon and high percentage of moisture and Sulphur.It takes few hundred million years for the carbon content to improve.Important areas of Tertiary coal include parts of Assam, Meghalaya, Arunachal Pradesh, Nagaland, Himalayan foothills of Darjeeling in West Bengal, Jammu and Kashmir, Uttar Pradesh, Rajasthan, Kerala,Tamil Nadu and the union territory of Pondicherry also bear tertiary coal reserves.