Cost Inflation Index

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“This document contains the provisions of the Income-tax Act, 2025, as amended by the Finance Act, 2026.”

NOTIFIED COST INFLATION INDEX UNDER SECTION 72(8)(a)

As per Notification 85/2026, dated 15-07-2026, the following table should be used for the Cost Inflation Index:-

Sl. No.	Financial Year	Cost Inflation Index
(1)	(2)	(3)
1	2001-02	100
2	2002-03	105
3	2003-04	109
4	2004-05	113
5	2005-06	117
6	2006-07	122
7	2007-08	129
8	2008-09	137
9	2009-10	148
10	2010-11	167
11	2011-12	184
12	2012-13	200
13	2013-14	220
14	2014-15	240
15	2015-16	254
16	2016-17	264
17	2017-18	272
18	2018-19	280
19	2019-20	289
20	2020-21	301
21	2021-22	317
22	2022-23	331
23	2023-24	348
24	2024-25	363
25 26	2025-26 2026-27	376 384

[As amended by Finance Act, 2026]

Cost Inflation Index

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