You can visit Kerala which is ideal to visit in December . You can visit hill stations like Munnar, Ooty, Wayanad, kannur and ponmudi. You can try amazing house boats in Alleppey (stay options available). Athirappilly waterfall is also famous in Kerala. Also you can visit beaches among which Varkala, Kovalam are the famous ones.All these places have stay options nearby.
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Take a trip to himachal - Shimla Manali ,Dharamshala, Dalhousie , khajjiar and amritsar that will be the best.
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Thanks I am interested for this do you have person who can plan my things I mean all the tickets hotels and all from before and making a road map day wise.
Even Goa would be a great choice if you can increase your budget a little more. You can read my blog on offbeat things to do in Goa -
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You can go for Goa/ Munnar within 40k budget for 2-3 days.
You can choose Kerala