38. Utkata Pascimottasana (difficult back-upwards posture)

Lie in a supine position and extend the arms backwards. Keeping them close the ears. Rise while exhaling and insert the face between the knees. Make sure that the legs remain straight. Grasp both the big toes with the hands. Remain in this state for eight seconds. Now resume the original posture while inhaling. Practise eight times in this way.