The document lists 11 Special Category States in India where the limit for presumptive taxation for businesses will be reduced to 20 lakh from the normal 40 lakh limit. The 11 Special Category States specified are Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand.
7. However, the limit of 40 lakh will be reduced to 20 lakh if the person is carrying
out business in the Special Category States [11 Special Category States are specified in
Article 279A(4)(g) of the Constitution] - States of
1. Arunachal Pradesh
2. Assam
3. Jammu and
Kashmir
4. Manipur
5. Meghalaya
6. Mizoram
7. Nagaland
8. Sikkim,
9. Tripura
10. Himachal Pradesh
11.Uttarakhand.