In Indian and South Asian cultural studies, you are asked to identify which Indian festival coincides in timing and spirit with Songkran in Thailand, Thingyan in Myanmar, and Aluth Avurudda in Sri Lanka, all of which celebrate the traditional New Year in mid April.

Introduction / Context:
Many competitive exams ask about cultural links between countries, especially within South and Southeast Asia. Songkran in Thailand, Thingyan in Myanmar, and Aluth Avurudda in Sri Lanka are well known mid April New Year festivals. This question tests whether you can connect these regional New Year celebrations with the Indian festival that falls at roughly the same time and shares a similar harvest and New Year theme.

Given Data / Assumptions:
The foreign festivals mentioned are Songkran in Thailand, Thingyan in Myanmar, and Aluth Avurudda in Sri Lanka.
All of these are New Year celebrations observed in mid April, according to traditional solar calendars.
The Indian options are Guru Poornima, Makar Sankranti, Holi, and Baisakhi.
We assume the question is based on the commonality of date and cultural meaning, not minor regional variations.

Concept / Approach:
Songkran, Thingyan, and Aluth Avurudda mark the traditional solar New Year and often include water rituals, temple visits, and family gatherings. In India, mid April is associated with harvest and New Year festivals like Baisakhi in Punjab, Vishu in Kerala, Puthandu in Tamil Nadu, and Rongali Bihu in Assam. Among the given options, only Baisakhi occurs in mid April and is widely recognised as both a harvest and New Year festival, especially in northern India.

Step-by-Step Solution:
Step 1: Recall the approximate dates of the festivals in question. Songkran, Thingyan, and Aluth Avurudda usually take place around 13 to 15 April. Step 2: Match these dates with Indian festivals listed in the options. Step 3: Guru Poornima falls in the month of Ashadha, Makar Sankranti is in January, and Holi is generally in March. Step 4: Baisakhi falls on or around 13 April and celebrates the harvest and the solar New Year in parts of North India, particularly Punjab and Haryana. Step 5: Conclude that Baisakhi is the Indian counterpart that coincides with the other New Year festivals mentioned.

Verification / Alternative check:
Calendars of various countries show mid April as New Year time for several traditional solar calendars. Indian regional calendars treat this period as the start of a new year in many states. Baisakhi specifically marks the New Year for Sikhs and is tied to the harvest cycle in Punjab. Articles comparing Asian New Year festivals frequently place Baisakhi alongside Songkran, Thingyan, and related celebrations, confirming this pairing.

Why Other Options Are Wrong:
Guru Poornima: A festival dedicated to spiritual teachers, observed in July, unrelated to the mid April New Year cycle.
Makar Sankranti: Celebrated around 14 January, marking the sun's entry into Capricorn; very important but not synchronized with mid April New Year festivals.
Holi: The festival of colours celebrated in late winter or early spring, often in March; it is not a New Year festival aligned with the solar mid April cycle.

Common Pitfalls:
Candidates sometimes associate New Year only with January and confuse Makar Sankranti or Holi with New Year celebrations. Others may not remember that Baisakhi specifically falls in mid April. A good strategy is to link mid April in your mind with harvest based New Year festivals: Baisakhi in North India, Vishu and Puthandu in the south, and Songkran or Thingyan in neighbouring countries.

Final Answer:
The Indian festival that coincides with Songkran, Thingyan, and Aluth Avurudda is Baisakhi.