coi_india
TRANSCRIPT
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Cost Inflation Index(CII)is a measure of inflation that is used for computing long-term
capital gains on sale of capital assets. It comes under Section 48 of the Income-Tax Act.
Cost Inflation Index from Financial Year 1981-82 to Financial Year 2015-16
FINANCIAY!A" C#$% INFA%I#N IN&!'
2015-16 1081201-15 102
201-1 99
2012-1 852
2011-12 78
2010-2011 711
200!-2010 "#2
2008-200! 82
2007-2008 1
200"-2007 1!
200-200" 4!7
2004-200 480200#-2004 4"#
2002-200# 447
2001-2002 42"
2000-2001 40"
1!!!-2000 #8!
1!!8-1!!! #1
1!!7-1!!8 ##1
1!!"-1!!7 #0
1!!-1!!" 281
1!!4-1!! 2!
1!!#-1!!4 244
1!!2-1!!# 22#
1!!1-1!!2 1!!
1!!0-1!!1 182
1!8!-1!!0 172
1!88-1!8! 1"1
1!87-1!88 10
1!8"-1!87 140
1!8-1!8" 1##
1!84-1!8 12
1!8#-1!84 11"1!82-1!8# 10!
1981-1982 100
Inflation Index is reported in terms of $inancial %ear& not Assessment %ear. In India the 'ear
for financial transactions start from 1 st April and ends on #1st (arch follo)ing 'ear. $orexample $or an' transaction *et)een 1st April 2010 to #1st (ar 2011 the Indexation for 'ear
2010-2011 i.e 711 )ould *e used.
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To +no) more a*out using ,ost Inflation Index& ho) it is calculated& ho) it is used to
calculate ong Term ,apital ains& tax lia*ilit' )ith and )ithout indexation& the asset class it
can *e used for please refer to ,ost Inflation Index&Indexation and ong Term ,apital ains
http://www.bemoneyaware.com/blog/cost-inflation-index/http://www.bemoneyaware.com/blog/cost-inflation-index/