7. ๏งHowever, the limit of โน 40 lakh will be reduced to โน 20 lakh if the person is carrying
out business in the Special Category States โ [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.