Educational guide
Cost Inflation Index (CII) — Year-Wise Table & Usage
The Cost Inflation Index lets you bump up your cost of acquisition for inflation before computing long-term capital gains tax on property purchased pre-Budget-2024.
// what is cii?
The Cost Inflation Index is a series of numbers notified by the Central Board of Direct Taxes (CBDT) under Section 48 of the Income-Tax Act. It tracks the rise in the cost of living over the years. Base year 2001-02 = 100.
// how to compute indexed cost of acquisition
Indexed Cost = (Cost of Acquisition × CII of Year of Transfer) ÷ CII of Year of Purchase.
This indexed cost replaces the actual purchase price when computing LTCG, reducing the taxable gain. Indexation is now restricted to property purchased before 23 July 2024 — equity, debt MFs and other non-property assets no longer get it.
// year-wise cii (cbdt)
FY 2001-02: 100
FY 2010-11: 167
FY 2015-16: 254
FY 2020-21: 301
FY 2023-24: 348
FY 2024-25: 363
FY 2025-26: 376
The full series and an interactive lookup are available in our Capital Gains Tax Calculator.
// frequently asked questions
Budget 2017 rebased CII from 1981-82 to 2001-02 because pre-2001 valuation records were often unavailable or unreliable. Properties bought before 1 April 2001 can use the fair-market value as on that date as the cost of acquisition.