Cost inflation inded for long term capital gain.

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This discussion clarifies the Cost Inflation Index (CII) for calculating long-term capital gains on property sales. For the financial year 2024-25 (Assessment Year 2025-26), the CII remains at 363. A new index of 376 has been notified for FY 2025-26, but this will only apply to sales made from April 1, 2026 onwards.

S N UNNI

S N UNNI (Querist)

14 August 2025 One of my client is a NRI and she sold a property on 2.4.2024. The property was purchased in 2018. My query is what will be the index for AY 25-26. Whether it is 363 or 376. Although the portal shows it is 363, I recall a news came in Patrika where it was reported that if one makes sales of a property before 23.7.2024 , then the index will be 376 instead of 363. Can anyone explain please.
SNU

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

14 August 2025 The Cost Inflation Index (CII) for the FY 2025-26 has been notified as "376". This will be used to compute the indexed cost of acquisition for assets sold in FY 2025-26. This new index number will take effect on April 1, 2026.
For complete FY 2024-25 (AY 2025-26) the CII remains constant at '363'.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

23 September 2025 Good luck....

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