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Special-category States for Sec 22 reduced thresholds are:
AManipur, Mizoram, Nagaland, Tripura
BAll North-Eastern States
CJammu & Kashmir, Ladakh
DHimachal Pradesh, Uttarakhand
Answer & Solution
Correct answer: A. Manipur, Mizoram, Nagaland, Tripura
1. After amendments, only Manipur, Mizoram, Nagaland and Tripura are special-category States for registration threshold.
2. Arunachal Pradesh, Assam, Meghalaya, Sikkim, J&K, Uttarakhand, Himachal Pradesh are NORMAL states for this purpose (with Rs 20 lakh / Rs 40 lakh limits).
3. This is per Notf 10/2019-CT.
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Sec 22 Explanation (iii)_
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