CALCUTTA, India, Nov. 26—Indian officials said today that Indian troops had crossed the border into East Pakistan second time in what they de scribed as “defensive action” against heavy attacks by Pakistani forces.

The officials, in New Delhi, said that the Pakistani attacks, which reportedly took place two nights ago, had been directed against the Indian border area of Balurghat, 200 miles northeast of Calcutta. The officials said 80 Pakistani soldiers were killed and one Pakistani tank was destroyed last night, while Indian casual ties were light.

The Indians said five civilians had been killed and 30 wounded in the Pakistani at tack on Balurghat.

Refugee Spirits High

Until this week, the Indian Government had denied that Indian troops were crossing into East Pakistan, although independent sources had reported several intrusions. But on Wednesday, Prime Minister Indira Gandhi told Parliament that the Indians had made one crossing on Sunday and that they had been given new orders allowing them to cross the border in self‐defense actions.

Not far from the scene of the Sunday action, at Boyra, which is northeast of Calcutta, refugees from East Pakistan were in high spirits today over reports of recent reverses for the Pakistani Army.

“Now we'll be able to go back to our homes within a month,” said Purnendu Mazumdar, a 40‐year‐old refugee from East Pakistan who has been living since April in an open camp in Bagda, about 55 miles northeast of Calcutta.

Mr. Mazumdar comes from Jessore, where a bitter battle between the Indian‐supported Bengali forces and the Pakistani Army has been in progress since Sunday.

Reports that the Bengalis—known as the Mukti Bahini (Liberation Forces) — had captured much of the area around Jessore excited refugees in this area because most of them are from Jessore District.

“As soon as Jessore city falls we will all start moving,” said Mr. Mazumdar, who has a family of nine. He said he hoped to get back his job as a Government tax collector, a job he had held for 19 years before he fled to India.

A spokesman in the Indian military headquarters in Calcutta said today that many Pakistani army units had been pulled out of the interior areas to deal with Indian activity on the border and that as a result the Bengali forces in the interior had been steadily widening their area of control.

Step‐Up In Activity

“The Pakistanis are stretched too far and too wide,” the spokesman said. “As military men, they must carry on, but they cannot be happy with the situation.”

Over the last week, Indian involvement in the Bengali struggle for the independence of East Pakistan is reported to have escalated considerably.

Jessore city is one of the major objectives of the offensive. It seems unlikely that the insurgents — faced by heavy armor in the Jessore cantonment — can capture the city without Indian fire power.

“The Mukti Bahini are all around the city,” said the Indian spokesman. But they would require heavy support to take it.”

Evidence that the Bengalis have been taking new areas can be found in the camps around Bagda where refugees say their ranks have thinned somewhat in the recent days as people return to their liberated villages near the border.

No military activity was visible in’ the areas newsmen were allowed to visit, but army guards prevented them from going to Boyra.