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Coal is found in the northern part of india. I would like to know if the following sentence would make more sense if is found is used. If it is the other way round, i'd like to know the reason as well.

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Present perfect (i have found) refers to actions beginning.

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A is not correct but was found would work with today etc. Simple past (i found) refers to actions beginning and ending in the past, without effects in present time. Is found = is always found this animal is found in australia.