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)
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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)
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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)
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23 September 2025 Good luck....

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