Cost Inflation Index

Indexation benefit is available for calculating Gains arising on transfer of Long Term Capital Assets. The chart contains all the notified cost inflation indices for calculation of Capital Gains


NOTIFIED COST INFLATION INDEX UNDER SECTION 48, EXPLANATION (V) - FINANCIAL YEAR 2017-18


As per Notification no. So 1790(e)[no. 44/2017 (f. No. 370142/11/2017-tpl)], dated 5-6-2017, following table should be used for the Cost Inflation Index :-


COST INFLATION INDEX
Financial Year
CII
Before 1/4/1981
100
1981-82
100
1982-83
109
1983-84
116
1984-85
125
1985-86
133
1986-87
140
1987-88
150
1988-89
161
1989-90
172
1990-91
182
1991-92
199
1992-93
223
1993-94
244
1994-95
259
1995-96
281
1996-97
305
1997-98
331
1998-99
351
1999-00
389
2000-01
406
2001-02
426
2002-03
447
2003-04
463
2004-05
480
2005-06
497
2006-07
519
2007-08
551
2008-09
582
2009-10
632
2010-11
711
2011-12
785
2012-13
852
2013-14
939
2014-15
1024
2015-16
1081
2016-17
1125



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