The ongoing collision, convergence and northward underthrusting of the Indian plate beneath the Eurasian plate resulted in large lateral variations in crustal thickness and composition beneath the Himalaya.The Kumaon Himalaya lies in the central part of the Himalayan orogeny and provides unique opportunity to study typical characteristics of the underlying crustal structure of the Himalayan fold-thrust-belt system. In the present study, crustal thickness and Poisson’s ratios were estimated at 13 broadband seismological stations established in a profile along the Kali river valley, Kumaon (Central) Himalaya. The seismological profile extends from the Indo-Gangetic plain (IGP) in the south to the Higher Himalaya in the north, passing through the Sub and Lesser Himalaya. The Receiver Function (RF) method has been adopted to investigate the crustal structure beneath the profile. Time domain iterative deconvolution method has been adopted for RF computation. The H-k stacking method has been adopted to analyze the RFs for obtaining average crustal thickness and Poisson’s ratio (s) of the crust beneath each station. The study reveals that the crustal thickness beneath the IGP is ~38 km which gradually increases up to ~41 km at the northernmost station located in the Higher Himalaya. The value of s varies within the range 0.23 – 0.28. Low values of s are observed in the Sub-Himalaya and outer Lesser Himalaya suggesting more of a felsic composition of crust in the region. Significantly high value of s (~0.28) is observed in the Dharchula region. Such high Poisson’s ratio cannot be explained by the presence of solely dry crustal rocks. Presence of mid-crustal fluid/partial melts beneath the region can be the possible cause of high Poisson’s ratio. The recent seismicity suggests a large number of micro-to-moderate magnitude earthquakes forming a cluster at shallow down to mid-crustal depths beneath the Dharchula region. Presence of fluids influences the rheological property and controls the mechanical and shear strength of crustal rocks producing the cluster of seismicity observed beneath the Dharchula region. Keywords: Receiver function, Crustal Thickness, Poisson’s Ratio, Kumaon Himalaya.