In this posture body resembles the shape of plough (hala).
Lie down on your back and stretch your body. Keep your arms by your sides along the hips. Putting pressure on your hands, lift your legs slowly and make with them angle 90° at your waist. Keep the feet completely stretched. Put more pressure on your hands and lift your waist also, take your legs beyond your head with feet touching the ground.
In this position your knees should go beyond your head. Breathing should be normal and legs should be lifted slowly. Now lift your hands from ground and take them to the back of your head. Bring your legs back to 90° angle, stay in this position for few seconds and then place the legs down on the ground. Relax completely in Shavasana.
It is very useful for increasing mental and physical energy. It gives strength to pancreas, spleen, liver and kidney. It removes fat from abdominal region and waist. It helps to cure backache and fatigue of legs. It also increases memory and elasticity.