‘Nauka’ means ‘Boat’ and ‘Asana’ means ‘Pose’. So this asana is called as Naukasana

How to do:
Lie on your back with your feet together and arms beside your body.
Lift your chest and feet off the ground, stretching your arms towards your feet.
Your eyes, fingers and toes should be in a line.
Keep breathing deeply and easily while maintaining the pose.…
As you exhale, come back to the ground slowly and relax.

Benefits of Boat Pose:
-Helps to reduce belly fat.
-Improve the function of digestion.
-Good for developing six pack ABS.…
-Regulates the function of pancreas, liver and lungs.
-Strengthens abdominal muscles.
-Good for diabetes patient to maintain the sugar level.
-Improves the blood circulation.
-Strengthens the muscles of thigh, hips, necks and shoulder.
-Improves the function of kidney, thyroids and prostate glands