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  • 7/24/2019 COI_INDIA

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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.

  • 7/24/2019 COI_INDIA

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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/