Income tax
Cost Inflation Index (CII)
Year-wise CII from the 2001-02 base year, with a quick calculator for indexed cost of acquisition.
Indexed cost calculator
- Indexation factor
- Indexed cost
| Financial year | Assessment year | CII |
|---|
Good to know
- The Cost Inflation Index is notified by the Central Board of Direct Taxes; the base year is 2001-02 (CII = 100).
- Indexed cost = cost × CII of the year of sale ÷ CII of the year of purchase (or of 2001-02 for assets held from before 1 April 2001).
- After the 2024 amendments, indexation is mainly relevant to land and buildings acquired before 23 July 2024 by resident individuals and HUFs.
- The index for a new year is added once it is notified.
These tools give general estimates for information only. They are not professional advice and may not reflect your full circumstances or the latest amendments. Please consult us before acting.