{"id":90017,"date":"2026-08-24T11:44:00","date_gmt":"2026-08-24T11:44:00","guid":{"rendered":"https:\/\/www.taxaj.com\/learn\/?p=90017"},"modified":"2026-08-24T21:21:23","modified_gmt":"2026-08-24T15:51:23","slug":"cost-inflation-index-chart","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/cost-inflation-index-chart\/","title":{"rendered":"Cost Inflation Index Chart: FY 2001-02 to FY 2026-27 (CII 384)"},"content":{"rendered":"

The Cost Inflation Index is the number the government publishes each year so that capital gains are taxed on real gain rather than on inflation. Without it, an asset held for twenty years would be taxed on the full difference between what you paid and what you sold for, even though a large part of that difference is simply the rupee losing purchasing power.<\/p>\n

Below is the complete notified index from the base year to the current year, followed by what has changed about when you can actually use it.<\/p>\n

Cost Inflation Index chart: FY 2001-02 to FY 2026-27<\/h2>\n

The base year is 2001-02, with an index of 100.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Financial year<\/strong><\/td>\nCost Inflation Index<\/strong><\/td>\n<\/tr>\n
2001-02<\/td>\n100<\/td>\n<\/tr>\n
2002-03<\/td>\n105<\/td>\n<\/tr>\n
2003-04<\/td>\n109<\/td>\n<\/tr>\n
2004-05<\/td>\n113<\/td>\n<\/tr>\n
2005-06<\/td>\n117<\/td>\n<\/tr>\n
2006-07<\/td>\n122<\/td>\n<\/tr>\n
2007-08<\/td>\n129<\/td>\n<\/tr>\n
2008-09<\/td>\n137<\/td>\n<\/tr>\n
2009-10<\/td>\n148<\/td>\n<\/tr>\n
2010-11<\/td>\n167<\/td>\n<\/tr>\n
2011-12<\/td>\n184<\/td>\n<\/tr>\n
2012-13<\/td>\n200<\/td>\n<\/tr>\n
2013-14<\/td>\n220<\/td>\n<\/tr>\n
2014-15<\/td>\n240<\/td>\n<\/tr>\n
2015-16<\/td>\n254<\/td>\n<\/tr>\n
2016-17<\/td>\n264<\/td>\n<\/tr>\n
2017-18<\/td>\n272<\/td>\n<\/tr>\n
2018-19<\/td>\n280<\/td>\n<\/tr>\n
2019-20<\/td>\n289<\/td>\n<\/tr>\n
2020-21<\/td>\n301<\/td>\n<\/tr>\n
2021-22<\/td>\n317<\/td>\n<\/tr>\n
2022-23<\/td>\n331<\/td>\n<\/tr>\n
2023-24<\/td>\n348<\/td>\n<\/tr>\n
2024-25<\/td>\n363<\/td>\n<\/tr>\n
2025-26<\/td>\n376<\/td>\n<\/tr>\n
2026-27<\/td>\n384<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The index for FY 2025-26 was notified at 376 by Notification No. 70\/2025 dated 1 July 2025. The index for FY 2026-27 was notified at 384 by Notification S.O. 3889(E) dated 15 July 2026, under Section 72(8)(a) of the Income-tax Act, 2025, applicable to tax year 2026-27 beginning 1 April 2026 and subsequent tax years.<\/p>\n

Important: indexation is no longer available for most assets<\/h2>\n

This is the part most older articles have not caught up with, and getting it wrong is expensive.<\/p>\n

The Finance (No. 2) Act, 2024 withdrew the indexation benefit for computing long-term capital gains with effect from 23 July 2024<\/strong>. For transfers on or after that date, long-term capital gains are generally computed without indexation and taxed at the lower flat rate that replaced the earlier indexed regime.<\/p>\n

One significant exception survives. A resident individual or Hindu Undivided Family<\/strong> transferring land or building, or both, that was acquired before 23 July 2024<\/strong> may still compute the gain with indexation, and pay tax under whichever of the two computations is more favourable. This is why the index continues to be notified every year and why the table above still matters.<\/p>\n

Indexation also remains relevant for any transfer that took place before 23 July 2024, which includes assessments, revisions and appeals still open for earlier years.<\/p>\n

How indexation is applied<\/h2>\n

The indexed cost of acquisition is calculated as:<\/p>\n

Indexed cost of acquisition = Cost of acquisition × CII of the year of transfer ÷ CII of the year of acquisition<\/strong><\/p>\n

The same formula applies to the cost of improvement, using the index of the year in which the improvement was incurred.<\/p>\n

Worked example<\/h3>\n

A resident individual buys a residential plot in FY 2010-11 for Rs 20,00,000 and sells it in FY 2026-27 for Rs 90,00,000. The plot was acquired before 23 July 2024 and is land, so the indexed computation is available to them.<\/p>\n