"These three states have taken a massive leap forward from an annual PCI trend growth rate of 2.9 per cent, 2.8 per cent and 3.7 per cent during decade of 1993-2004 to 8.2 per cent, 7.2 per cent and 6.9 per cent," it said.
With annual PCI growth rate of six per cent and 4.8 per cent respectively, the states of Kerala and Punjab have also remained ahead in this aspect, it said.
Among low income states, Bihar topped the list with an annual PCI trend growth rate which had increased from 1.1 per cent during 1980-93 and 1.7 per cent during 1993-2004 to 7.2 per cent during 2004-13.
Further, it said that Maharashtra is a leading state in terms of fiscal management as it has witnessed a significant surge in tax revenue.
The tax revenue has increased from over Rs 87,600 crore in 2011-12 to over Rs 1 lakh crore in 2013-14, it added.