Where do the sun’s rays hit earth’s surface nearly at right angles?

Between the Equator and the Tropical Capricorn, and the Equator and the Tropical Cancer

Explanation:

The sun rays don't fall on the surface of the Earth at the same angle across all of it. The reason for this is the shape of the Earth, as it is a circular space body, or rather an ellipsoid.

The Equator is the place on Earth that is the most exposed to the sun rays throughout the year, which is why the climate is constant and without changes in this part of the world.  The Equator always gets the sun rays at right angle, or very near the right angle.

The northern limit to where the sun rays fall at right angle is the Tropical Cancer, which gets the sun rays at right angle during the June solstice.

The southern limit to where the sun rays fall at right angle is the Tropical Capricorn, which gets the sun rays at right angle during the December solstice.

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