Library / Income-tax Act, 2025: The Professional's Master Guide
Appendix L: Cost Inflation Index
The Cost Inflation Index is used for the indexation option available to resident individuals and HUFs on land and buildings acquired before 23 July 2024, and for computing indexed cost of improvement. The base year is 2001-02. The index for 2026-27 is notified by the CBDT; use the notified figure. Illustrations in this guide assume 390 for 2026-27 only for demonstration.
Financial year | Index | Financial year | Index |
|---|---|---|---|
2001-02 | 100 | 2014-15 | 240 |
2002-03 | 105 | 2015-16 | 254 |
2003-04 | 109 | 2016-17 | 264 |
2004-05 | 113 | 2017-18 | 272 |
2005-06 | 117 | 2018-19 | 280 |
2006-07 | 122 | 2019-20 | 289 |
2007-08 | 129 | 2020-21 | 301 |
2008-09 | 137 | 2021-22 | 317 |
2009-10 | 148 | 2022-23 | 331 |
2010-11 | 167 | 2023-24 | 348 |
2011-12 | 184 | 2024-25 | 363 |
2012-13 | 200 | 2025-26 | 376 |
2013-14 | 220 | 2026-27 | As notified |
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