Cost Inflation Index for Financial Year 2024-25

Introduction

The Cost Inflation Index (CII) is used to adjust the purchase cost of eligible capital assets for inflation when calculating long-term capital gains. For Financial Year 2024-25, the Cost Inflation Index is 363. Using the correct CII helps taxpayers determine the indexed cost of acquisition and calculate taxable capital gains more accurately, subject to the applicable income tax provisions.

Cost Inflation Index for Financial Year 2024-25

The Cost Inflation Index for Financial Year 2024-25 is 363, 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.

Tax Services for Capital Gains and CII

Ebizfiling provides professional tax support for individuals and businesses dealing with capital gains, indexation, and related income tax compliance. Our team can help you understand the applicable Cost Inflation Index, calculate eligible capital gains, and manage filing requirements accurately.

• Capital Gains Calculation: Get assistance with calculating taxable gains on the transfer of eligible capital assets.
• CII Guidance: Understand which Cost Inflation Index applies and how indexation may affect your tax calculation.
• Income Tax Return Filing: Get support for preparing and filing income tax returns that include capital gains income.
• Income Tax Consultation: Receive guidance on exemptions, deductions, reporting requirements, and applicable tax provisions.
• Tax Notice Support: Get assistance in understanding and responding to income tax notices related to capital gains or return filings.

For expert assistance with capital gains and income tax compliance, connect with Ebizfiling at +91 9643203209 or visit ebizfiling.com.