Cost inflation index table

Cost inflation index (CII) table as notified by Central Government is below.

Cost inflation index is prescribed by notification by the Central Government every year.

This is used for the purpose of computation of capital gains when capital asset transferred is a long-term capital asset and the cost of acquisition and cost of improvement of assets are allowed to be inflated and claimed against the consideration accruing on transfer of asset.

The below table will be kept up-to date each year.

Financial Year Cost Inflation Index
2011-2012 785
2010-2011 711
2009-2010 632
2008-2009 582
2007-2008 551
2006-2007 519
2005-2006 497
2004-2005 480
2003-2004 463
2002-2003 447
2001-2002 426
2000-2001 406
1999-2000 389
1998-1999 351
1997-1998 331
1996-1997 305
1995-1996 281
1994-1995 259
1993-1994 244
1992-1993 223
1991-1992 199
1990-1991 182
1989-1990 172
1988-1989 161
1987-1988 150
1986-1987 140
1985-1986 133
1984-1985 125
1983-1984 116
1982-1983 109
1981-1982 100

Author: Radhey Sharma

Radhey is a Certified Financial Planner and an expert in the disciplines of insurance, retirement, investments and tax. His hobbies include gardening, traveling and reading self development books. The information contained on this blog is general advice and may or may not be suitable to the reader. Kindly take professional help before you apply what you read.

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  1. Hi,

    This is great a info indeed. Although one question; What if the property purchased before 1980 (say ancient property purchased in 1965 at 1000 Rs) how CII will be calculated or benefited at the inflated price in 2012?

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    • @suresh, Even then the CII will be used as 100 and indexation will be calculated with 100 as base.

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  2. If a residential property, there are two type of inflation: the inflation in the construction of the property and the inflation in the value of the land. In many place, the land-value inflation is tens if not hundreds times the inflation in construction costs. Is land-value inflation taken into account in calculating the long-term capital gains?

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