According to the India State of Forest Report (ISFR) 2021: (i) Madhya Pradesh has the largest area under forest cover among all states in India. This statement is correct. (ii) Mizoram has the highest percentage of geographical area under forest cover among all states in India. This statement is correct. (iii) Per capita availability of forest cover is typically highest in states/UTs with large forest areas and low populations. While Sikkim has a good forest cover percentage, states like Arunachal Pradesh and some Union Territories like Andaman & Nicobar Islands usually have higher per capita forest cover compared to Sikkim. Therefore, this statement is likely incorrect.