Background: TB is the commonest opportunistic co–infection among PLHIV. The study was designed to determine the significantly susceptible cohort of PLHIV to TB based on their CD4 count and the distribution of PTB and EPTB among them. Methodology: 140 HIV infected admitted patients aged 18 years and above were included in the study. PTB and EPTB were diagnosed based on RNTCP criteria and CD4 count was determined using Flow cytometer. Result:Out of 140 study populations, 86 patients (61%) were co–infected with TB which includes 73 (85%) patients with CD4 count <250 cells/µL. 60% (52) patients presented with EPTB and the commonest site was lymph node. Discussion:CD4 count <250 cells/µL were the demarcation for susceptibility of MTB co–infection and EPTB. Conclusion:Identification of the most susceptible cohort of PLHIV for TB co–infection is essential to decrease the mortality rates and to avoid therapeutic complications of the two monsters.