Cost Inflation Index

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.

NOTIFIED COST INFLATION INDEX UNDER SECTION 48, EXPLANATION (V) – FINANCIAL YEAR 2018-19

As per Notification no. So 1790(e)[no. 44/2017 (f. No. 370142/11/2017-tpl)], dated 5-6-2017, 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

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