The way the TZDB works is that if all areas of a country have used the same time rules since 1st January 1970, there will be a single time zone entry for that country.
Are there any parts of India that have not used the same time rules as Asia/Calcutta (Asia/Kolkata?) since 1970-01-01? If not, there is no reason to introduce any new zones. If you have an application that wishes to provide alternative names, then you may. It is not recommended that the names in the database are shown to end users in any case.
This is discussed in the theory.html file distributed with the TZDB data.