​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

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“This document contains the provisions of the Income-tax Act, 1961, as amended by the Finance Act, 2026.”

 

 

NOTIFIED COST INFLATION INDEX UNDER SECTION 48, EXPLANATION (V)

As per Notification 70/2025, dated 01-07-2025, 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 2025-26 376
26 2026-27 384

 

 

[As amended by Finance Act, 2026]