P, sits third to the right of Q, faces J.
| Right end | Case 1 |  |  |  | Left end | 
| Row 1   (south facing) | P |  |  | Q |  | 
| Row 2   (north facing) | J |  |  |  |  | 
| Left end |  |  |  |  | Right end | 
| Right end | Case 2 |  |  |  | Left end | 
| Row 1   (south facing) |  | P |  |  | Q | 
| Row 2   (north facing) |  | J |  |  |  | 
| Left end |  |  |  |  | Right end | 
Two persons sit between K and L, who receives the call from Andhra Pradesh.
The employees who sit at the end of rows, receive a call from Andhra Pradesh.
S sits opposite to N.
| Right end | Case 1 |  |  |  | Left end | 
| Row 1   (south facing) | P |  | S | Q |  | 
| Row 2   (north facing) | J | K | N |  | L   Andhra   Pradesh | 
| Left end |  |  |  |  | Right end | 
| Right end | Case 2 |  |  |  | Left end | 
| Row 1   (south facing) |  | P | S |  | Q | 
| Row 2   (north facing) | L   Andhra Pradesh | J | N | K |  | 
| Left end |  |  |  |  | Right end | 
The person who sits immediate to the left of K, receive the call from Maharashtra.
The employees who sit at the end of rows, receive a call from Maharashtra. So, case 2 cancelled.
| Right end |  |  |  |  | Left end | 
| Row 1   (south facing) | P |  | S | Q |  | 
| Row 2   (north facing) | J   Maharashtra | K | N |  | L   Andhra   Pradesh | 
| Left end |  |  |  |  | Right end | 
Two employees sit between the one who receives calls from Delhi and Gujarat.
The employees who sit second from the ends of rows, receive a call from Delhi.
The employees who sit at the end of rows, receive a call from Gujarat.
| Right end | Case A |  |  |  | Left end | 
| Row 1   (south facing) | P | Delhi | S | Q | Gujarat | 
| Row 2   (north facing) | J   Maharashtra | K | N | J | L   Andhra   Pradesh | 
| Left end |  |  |  |  | Right end | 
| Right end | Case B |  |  |  | Left end | 
| Row 1   (south facing) | P   Gujarat |  | S | Q   Delhi |  | 
| Row 2   (north facing) | J   Maharashtra | K | N |  | L   Andhra   Pradesh | 
| Left end |  |  |  |  | Right end | 
T sits second to the left of the employee, who receives the call from Jammu and Kashmir.
The employees who sit in the middle of rows, receive a call from Jammu & Kashmir and Rajasthan.
| Right end | Case A |  |  |  | Left end | 
| Row 1   (south facing) | P | R   Delhi | S   Jammu and Kashmir | Q | T   Gujarat | 
| Row 2   (north facing) | J   Maharashtra | K | N   Rajasthan | M | L   Andhra   Pradesh | 
| Left end |  |  |  |  | Right end | 
| Right end | Case B |  |  |  | Left end | 
| Row 1   (south facing) | P   Gujarat | R | S   Jammu and Kashmir | Q   Delhi | T | 
| Row 2   (north facing) | J   Maharashtra | K | N   Rajasthan | M | L   Andhra   Pradesh | 
| Left end |  |  |  |  | Right end | 
The employee who receive the call from Kerala sits second to the left of the one who receive the call from Karnataka.
| Right end | Case A |  |  |  | Left end | 
| Row 1   (south facing) | P | R   Delhi | S   Jammu and Kashmir | Q | T   Gujarat | 
| Row 2   (north facing) | J   Maharashtra | K   Kerala | N   Rajasthan | M   Karnataka | L   Andhra   Pradesh | 
| Left end |  |  |  |  | Right end | 
| Right end | Case B |  |  |  | Left end | 
| Row 1   (south facing) | P   Gujarat | R | S   Jammu and Kashmir | Q   Delhi | T | 
| Row 2   (north facing) | J   Maharashtra | K   Kerala | N   Rajasthan | M   Karnataka | L   Andhra   Pradesh | 
| Left end |  |  |  |  | Right end | 
Neither R nor M receives the call from Punjab.
The employees who sit second from the ends of rows, receive a call from Punjab.
So, case B cancels.
| Right end |  |  |  |  | Left end | 
| Row 1   (south facing) | P   Odisha. | R   Delhi | S   Jammu and Kashmir | Q   Punjab | T   Gujarat | 
| Row 2   (north facing) | J   Maharashtra | K   Kerala | N   Rajasthan | M   Karnataka | L   Andhra   Pradesh | 
| Left end |  |  |  |  | Right end | 
This is the final arrangement.
P, T, J and L sit at the end of a row.