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.