Uttar Pradesh has the highest number of waqf properties in India, estimated at 2.4 lakh under its Sunni and Shia boards, Moneycontrol reported, citing Ministry of Minority Affairs data. West Bengal is the second-largest holder of waqf assets with 80,480 properties, while Punjab has 75,511 waqf properties. Tamil Nadu has 66,092 properties, followed by Karnataka (65,242) and Maharashtra (36,700).