Capital gain - cost of improvement

How to Cost of Improvement in Capital Gain for the AY 18-19?

Earlier, 1981 is considered as base year for Indexation to determine COA and COI, and any cost incurred for acquisition before 1981 then we have to take the FMV of the capital asset as on 01/04/1981 or Cost of Acquistion whichever is higher to determine ICOA . If cost incurred after 1981 for acquisition, then we take the actual cost to determine the ICOA. In  case of Cost of Improvement, if cost incurred after 1981 we take the actual cost to determine the cost of improvement using indexation, but in case if cost incurred for improvement before 1981, then ICOI will be taken as zero.

Now the base year changed to 2001 from 1981, in this case if cost incurred for improvement before 2001 should be taken as Zero or we have to take the cost incurred?

E.g:

Cost of Improvement:

1994-95 = 300000

1998-99 = 200000

2002-03 = 320000

Kindly reply,

Thank you