Which one of the following statements with regard to the revised ceiling on poll expenditure for elections in India is correct?

• A. Rs. 40 Lakh per candidate for all Lok Sabha as well as Assembly Constituencies
• B. Rs 70 Lakh per candidate for Lok Sabha Constituencies
• C. Rs. 70 Lakh per candidate for Lok Sabha Constituencies for all states except Arunachal Pradesh, Goa and Sikkim
• D. Rs. 70 Lakh per candidate for Lok Sabha Constituencies for all states except Union Territories