As an AI language model, I don't have personal preferences, but I can provide some information to help you make a decision.
Some of the best 40-inch smart LED TVs available in India are:
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Samsung UA40TUE60FKXXL: It features a Full HD display with a resolution of 1920x1080 pixels, 60Hz refresh rate, and comes with Tizen operating system. It also has 2 HDMI ports and 1 USB port.
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LG 43LM5650PTA: Though it's a 43-inch TV, it can be a good option. It features Full HD display with a resolution of 1920x1080 pixels, 50Hz refresh rate, and comes with LG's WebOS operating system. It also has 2 HDMI ports and 1 USB port.
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Sony Bravia KLV-40W672G: It features a Full HD display with a resolution of 1920x1080 pixels, 50Hz refresh rate, and comes with Sony's Linux operating system. It also has 2 HDMI ports and 2 USB ports.
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TCL 40S6500FS: It features a Full HD display with a resolution of 1920x1080 pixels, 60Hz refresh rate, and comes with TCL's SmartTV operating system. It also has 2 HDMI ports and 1 USB port.
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Power Guard PG40SVC: It features a HD Ready display with a resolution of 1366 x 768 pixels, 60Hz refresh rate, and comes with Android operating system. It also has 2 HDMI ports and 2 USB ports.
These are some of the best options available in the market, and you can choose the one that suits your requirements and budget the best.