Sit on the floor with your legs extended in front of you. See to it that you sit on the seat bones with an erect spine. If your spine does not get erect because of tightness in the lower or upper back, then bend your knees slightly to remove the pressure from your lower back.
Now, lean back slightly, around 30-40 degrees and as you lean back focus and engage your abdominal muscles.
Gently lift the legs up with an exhale, and lengthen your spine and tail bone. Extend your arms till they are parallel to the floor and in direction of your feet, keeping the chin parallel to the floor and breath normally.
If the above is not possible, try it by placing the hands on the floor next to your upper thighs and raising the legs by pressing the palms into the floor.
Retain the posture for 10-15 seconds and gradually increase the time to one minute.
Strengthens the abdomen, thighs, lower back and shoulder area
Improves digestion by stimulating the digestive tract.
Corrects postural alignment.