How to convert Only lakhs & Crores
Like 426000 => 4.26 Lakhs

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Crore = 10^7 (1,00,00,000) and Lakh = 10^5 (1,00,000)

So I'm assuming that you want to convert to something like:

1387490000 = 13874.9 Lakhs or 138.749 Crores

But beyond that I'm not sure what you need.

Take an number and divide by 10000000 for crores
Take an number and divide by 100000 for lakhs

$crores = $number / 10000000;
$lakhs = $number / 100000;

If you need to format the output to commas at the first 10^3 and then every magnitude of 10^2 - see this post in the php manual: http://php.net/manual/es/function.number-format.php#40558