Step 1: Background of Mesopotamian trade.
The Mesopotamians had active trade links with regions across the Arabian Sea and Indian Ocean. In their cuneiform inscriptions, they mention trading partners like Dilmun, Magan, and Meluhha. Each of these terms referred to a specific geographical region.
Step 2: Identification of Meluhha.
- Dilmun: Usually identified with Bahrain.
- Magan: Associated with Oman.
- Meluhha: Mentioned in Mesopotamian texts as a source of carnelian, lapis lazuli, beads, ivory, and cotton—products typical of the Indus Valley Civilization (Harappan culture).
Step 3: Conclusion.
Thus, historians and archaeologists identify Meluhha with the Harappan region (Indus Valley Civilization) because the trade items described in Mesopotamian records match Harappan exports.
\[
\boxed{\text{Meluhha = Harappan region (Indus Valley Civilization)}}
\]