Going through every literature and floral publication, they have their own theories, some say different species some consider synonymous to each other. There is a need of Key to Terminalia species in India on the basis of TPL, Tropicos and World Flora.
Terminalia elliptica Willd. is synonym of Terminalia arjuna (Roxb. ex DC.) Wight & Arn. (= Pentaptera arjuna Roxb. ex DC ).
because the name Terminalia elliptica Willd. rejected against Pentaptera arjuna Roxb. ex DC.
The name Pentaptera arjuna Roxb. ex DC. conserved against Terminalia elliptica Willd. and Terminalia cuneata Roth
See POWO 2019, type specimen at B and G herbarium (available online) and Turner (2014). Proposals to conserve the name Pentaptera arjuna (Terminalia arjuna) against Terminalia elliptica and T. cuneata and the name Terminalia coriacea (Roxb.) Wight & Arn. against T. coriacea Spreng. (Combretaceae). Taxon 63(5): 1135.
Terminalia tomentosa (Roxb. ex DC.) Wight & Arn. is illegitimate name.
= Pentaptera tomentosa Roxb. ex DC. is synonym of Terminalia alata Roth
Terminalia crenulata Roth is accepted species.
For key see Gangopadhyay, M. G. & T. Chakrabarty (1997) J. Econ. Taxon. Bot. 21.
Please read this article and you will get the answer:
https://www.researchgate.net/publication/313529089_Terminalia_elliptica_Combretaceae_is_not_conspecific_with_T_arjuna
The name Terminalia arjuna is indeed conserved against T. elliptica but there is nothing wrong if the latter is used independently.
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