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July 14, 2025
Cost Inflation Index for Financial Year 2009-10
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. The 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 the property will stand to gain in most of the cases with shifting of the base year for the purpose of indexation.
CBDT has notified the Cost Inflation Index (CII) for Financial Year 2009-10 at 148, with new Base Year 2001-02 (cost inflation index=100).
Know CII for all years at once place here.
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