Cost Inflation Index for FY 2026-27 under the Income-tax, 2025
Government Notifies Cost Inflation Index (CII) for FY 2026-27 under the Income-tax Act, 2025
The Central Government has notified the Cost Inflation Index (CII) for the Financial Year 2026-27 by exercising the powers granted under Section 72(8)(a) of the Income-tax Act, 2025.
As per the notification, the Cost Inflation Index applicable for the financial year is as follows:
| Financial Year | Cost Inflation Index (CII) |
|---|---|
| 2026-27 | 384 |
The notified index will be applicable for the Tax Year 2026-27 commencing 1 April 2026 and will continue to apply for the relevant subsequent tax years wherever required under the Act.
The Cost Inflation Index is used to adjust the acquisition cost of eligible capital assets for inflation while computing capital gains, thereby ensuring that the taxable gain reflects the inflation-adjusted cost of the asset.
Also Read: “CBDT Notifies New Forms PAN CR-01 & PAN CR-02 for PAN Correction from 1 April 2026”
Also Read: FAQs and Guidance notes on Forms under Income-tax Rules, 2026
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