Have you checked Client Service as well on File server?
If the logon account does not have access to user folders the backups will fail with status 71.
*** EDIT ***
Looking again at your post above:
I m using only H:\Profiles\ now...and it is backing up successfully.
Are there actually users starting with 'a'?
Once backups have completed for H:\Profiles, you can verify user names with bplist:
bplist -C <Fileserver> -t <12> -s <start-date> -R 3 /
You may want to send output to file if there is lots of output.
This will list the top 3 levels of paths and will give you good idea of what needs to go into Backup Selection.
We have seen good throughput with about 4 streams and Backup Selection split into something like this:
NEW_STREAM
H:\Profiles\a*
H:\Profiles\b*
H:\Profiles\c*
.....
H:\Profiles\g*
NEW_STREAM
H:\Profiles\h*
H:\Profiles\i*
...
...
NEW_STREAM
H:\Profiles\x*
....