On Sun, 07 Jan 2007 11:41:49 -0800, amit.agarwal wrote:

> The manual says the timing belt needs to be changed at 105K / 7 years.
>
> What maintenance needs to be done based on and what needs to be done
> based on the mileage.

All maintenance needs to be done on a first-come basis. You are
approaching 7 years, so the Timing belt should be done, regardless of
mileage.