Sit erect in a chair with spine, neck and head erect. Keep your eyes closed and rest your hands on the knees. Then exhale slowly, pulling your stomach inwards simultaneously. After full exhalation, hold for a second and then start to inhale slowly and deeply stretching the muscles of the abdomen.
Do not use any force or tension; breathing should be slow, deep, continuous and rhythmical. Again, after inhaling, hold for a second and exhale contracting the abdominal muscles. Repeat the process 10-15 times. Do not get up immediately on finishing this Pranayam.