Cost Inflation Index for Capital Gain Calculation

Cost Inflation Index is very important for the calculation of Long Term Capital gain as per the provisions of Income tax Act, 1961.

It should be worth noted that, while calculating Long term Capital Gain there is an option in Income tax to tax gain at the rate of 10% without taking benefit of Indexation. If Indexation is to be done to arrive at Long term capital gain, Following Cost Inflation Index is to follow:

Financial Year Cost Inflation Index
1980-81
1981-82 100
1982-83 109
1983-84 116
1984-85 125
1985-86 133
1986-87 140
1987-88 150
1988-89 161
1989-90 172
1990-91 182
1991-92 199
1992-93 223
1993-94 244
1994-95 259
1995-96 281
1996-97 305
1997-98 331
1998-99 351
1999-00 389
2000-01 406
2001-02 426
2002-03 447
2003-04 463
2004-05 480
2005-06 497
2006-07 519
2007-08 551
2008-09 582
2009-10 632
2010-11 711
2011-12 785
2012-13 852
2013-14 1024

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