
-
August 18, 2026
-
BySteffy A
Cost Inflation Index for Financial Year 2026-27
Introduction
The Cost Inflation Index for Financial Year 2026-27 is an important reference for taxpayers dealing with capital gains where indexation is applicable. The Cost Inflation Index, commonly known as CII, helps adjust the cost of eligible capital assets to account for inflation over the years. For FY 2026-27, the government has notified the CII at 384.
Latest Notification Update 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.
The base year for the Cost Inflation Index is Financial Year 2001-02, with the CII value fixed at 100. This base year is used as the reference point for calculating the indexed cost of eligible capital assets.
Where the applicable tax provisions allow indexation, the CII of the year of acquisition and the CII of the year of transfer are considered for calculating the indexed cost.
Learn more about the Cost Inflation Index for capital gain calculation and understand its meaning, calculation, and year-wise CII values.
Manage Your Tax Requirements with Ebizfiling
Capital gains and property transactions can involve multiple tax and reporting requirements. Ebizfiling provides professional assistance to help taxpayers manage these compliances correctly.
- Capital gains computation and reporting
- Income Tax Return filing
- TDS compliance on property transactions
- Tax consultation and exemption guidance
- Income tax notice assistance
Looking for professional tax assistance? Get in touch with Ebizfiling for support with capital gains, ITR filing, and related income tax compliances.
Contact Ebizfiling:
Website: ebizfiling.com
Phone: +91 9643203209
Suggested Reads:
File Your ITR With Confidence
Navigate your Income Tax Return filing with expert guidance and keep your tax compliance process simple and accurate.
About Ebizfiling -

August 18, 2026 By Steffy A
Cost Inflation Index for Financial Year 2025-26 Introduction The Cost Inflation Index (CII) helps taxpayers account for inflation while calculating eligible long-term capital gains on certain capital assets. For Financial Year 2025-26, the Cost Inflation Index is 376. Using the […]
August 18, 2026 By Steffy A
Cost Inflation Index for Financial Year 2023-24 Introduction The Cost Inflation Index (CII) is an important measure used to account for the impact of inflation on the cost of certain capital assets. It helps taxpayers determine the indexed cost of […]
August 17, 2026 By Steffy A
FAST-DS 2026: Eligibility, Tax Calculation and Filing Guide Overview Foreign bank accounts, overseas shares, ESOPs, foreign property, insurance policies and other overseas holdings can create reporting obligations for Indian taxpayers. In some cases, these assets may have remained unreported because […]