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August 25, 2026
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BySteffy A
Cost Inflation Index for Financial Year 2009-10
Overview
It may be noted that Budget 2017/ Finance Act 2017 has proposed amendments in provisions relating to indexation for the purpose of determining long term capital gains. Base year has been shifted from FY 1981-82 to FY 2001-02. In respect of assets acquired prior to 1 Apr 2001, the assess now has the option to use FMV/ Indexed Cost of Acquisition for arriving at the figure of long term capital gains. It’s likely that investors in property will stand to gain in most of the cases with shifting of the base year for the purpose of indexation.
Cost Inflation Index for Financial Year 2009-10
The Cost Inflation Index for Financial Year 2009-10 is 148, with FY 2001-02 considered as the base year with a Cost Inflation Index of 100. The CII helps taxpayers adjust the acquisition cost of eligible capital assets for inflation while calculating applicable long-term capital gains.
Latest Update: Cost Inflation Index for FY 2026-27
The Central Government has notified the Cost Inflation Index (CII) for Financial Year 2026-27 at 384 through Notification No. 85/2026 dated 15 July 2026. The notification has been issued under Section 72(8)(a) of the Income-tax Act, 2025 and applies to Tax Year 2026-27 from 1 April 2026 and subsequent tax years. Readers looking for the latest CII can refer to our complete year-wise Cost Inflation Index table.
Learn more about the Cost Inflation Index for capital gain calculation and understand its meaning, calculation, and year-wise CII values.
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