This is a Red-headed Vulture, critically endangered on the IUCN list.

I clicked this near Ranikhet, though not exactly Ranikhet, but in between the road from Almora to Ranikhet.

I was going from Almora to Ranikhet just for this bird, as this vulture was spotted by many people in Ranikhet. While halfway there (I was on my Bike), I stopped for a quick rest and water break. That place was very quiet and peaceful, and I spotted this Vulture sitting in a tree. I spent around 1 to 1.5 hours observing its behaviour and taking many photos. There were a total of 3 types of vulture species present at that point, since that place was at a high altitude, so vultures prefer those places to sit and fly around to spot food.

This bird is very rare, critically endangered, and numbers are decreasing.