Step 1: Fix the correct state for each park one by one.
Periyar National Park is actually in Kerala, not Madhya Pradesh, so option (A) is wrong. Bandhavgarh National Park is in Madhya Pradesh, not Rajasthan, so option (C) is wrong. Corbett National Park is in Uttarakhand, not Uttar Pradesh, so option (D) is wrong.
Step 2: Confirm the one that is right.
Manas National Park is indeed located in Assam, and it is well known as a UNESCO World Heritage Site with tigers, elephants, rhinos and the golden langur.
Step 3: Pick the correctly matched pair.
Since only Manas and Assam line up correctly, that is our answer.
Hence, the correct answer is option (B), Manas, Assam.