Cost Inflation Index
For computing long-term capital
gain, cost of acquisition and cost of improvement may be indexed, if
required, on the basis of following cost inflation index notified by
the Central Government for this purpose.
-
|
Sl.No.
|
Financial Year
|
Cost Inflation Index
|
Sl.No.
|
Financial Year
|
Cost Inflation Index
|
|
1.
|
1981-82
|
100
|
16.
|
1996-97
|
305
|
|
2.
|
1982-83
|
109
|
17.
|
1997-98
|
331
|
|
3.
|
1983-84
|
116
|
18.
|
1998-99
|
351
|
|
4.
|
1984-85
|
125
|
19.
|
1999-00
|
389
|
|
5.
|
1985-86
|
133
|
20.
|
2000-01
|
406
|
|
6.
|
1986-87
|
140
|
21.
|
2001-02
|
426
|
|
7.
|
1987-88
|
150
|
22.
|
2002-03
|
447
|
|
8.
|
1988-89
|
161
|
23.
|
2003-04
|
463
|
|
9.
|
1989-90
|
172
|
24.
|
2004-05
|
480
|
|
10.
|
1990-91
|
182
|
25.
|
2005-06
|
497
|
|
11.
|
1991-92
|
199
|
26.
|
2006-07
|
519
|
|
12.
|
1992-93
|
223
|
27.
|
2007-08
|
551
|
|
13.
|
1993-94
|
244
|
28.
|
2008-09
|
582
|
|
14.
|
1994-95
|
259
|
29.
|
2009-10
|
632
|
|
15.
|
1995-96
|
281
|
30.
|
2010-11
|
711
|
