A study commissioned by the Planning Commission reveals that Haryana, Madhya Pradesh and Gujarat are the most business friendly states in India. The bottom performers are Assam, Goa, Jharkhand and West Bengal.Maharashtra, which is generally considered a business friendly state, features among the poorest performers, while Nagaland secures a place among the top 10 business friendly states. Tamil Nadu is way ahead of Karnataka in the list which takes into account the business regulatory environment, taxation, speed of environmental clearance, and land and building approval.