{"id":246,"date":"2025-07-02T13:06:43","date_gmt":"2025-07-02T07:36:43","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=246"},"modified":"2025-07-09T17:18:41","modified_gmt":"2025-07-09T11:48:41","slug":"cii-cost-inflation-index","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/cii-cost-inflation-index\/","title":{"rendered":"Cost Inflation Index For FY 2025-26 with Smarter Tax Calculations"},"content":{"rendered":"\n<p>Cost Inflation Index (CII) is used to estimate the yearly increase in an asset\u2019s price due to inflation.<\/p>\n\n\n\n<p>Indexation is a process by which the cost of acquisition is adjusted against inflationary rise in the value of asset.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/cii-cost-inflation-index\/#Recent_Update\" >Recent Update<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/cii-cost-inflation-index\/#Relevance_of_CII\" >Relevance of CII<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/cii-cost-inflation-index\/#Types_of_Assets_Eligible_for_CII_Adjustment\" >Types of Assets Eligible for CII Adjustment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/cii-cost-inflation-index\/#Cost_Inflation_Index_Table_Upto_FY_2024-25\" >Cost Inflation Index Table Upto FY 2024-25<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/cii-cost-inflation-index\/#How_Indexation_Applied_for_Long-Term_Capital_Assets\" >How Indexation Applied for Long-Term Capital Assets?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/cii-cost-inflation-index\/#How_to_Calculate_Capital_Gain_using_CII\" >How to Calculate Capital Gain using CII?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/cii-cost-inflation-index\/#What_is_the_Base_Year_Concept\" >What is the Base Year Concept?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/cii-cost-inflation-index\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Recent_Update\"><\/span>Recent Update<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>On 1st July 2025, Central Board of Direct Taxes (CBDT), via <a href=\"https:\/\/www.caclubindia.com\/news\/cbdt-notifies-cost-inflation-index-for-fy-2025-26-at-376-25031.asp\">Notification No. 70\/2025<\/a>, has officially notified the Cost Inflation Index (CII) for the Financial Year 2025-26 as &#8220;376&#8221;.<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Relevance_of_CII\"><\/span>Relevance of CII<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>CII is useful in determining the long-term capital gains on the sale of property by accounting for inflation. By applying the CII, taxpayers can reduce their taxable capital gains, reflecting a more accurate, inflation-adjusted profit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Types_of_Assets_Eligible_for_CII_Adjustment\"><\/span>Types of Assets Eligible for CII Adjustment<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Cost Inflation Index (CII) is applicable to certain types of assets, like:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Land and Building<\/li>\n\n\n\n<li>Property<\/li>\n\n\n\n<li>Unlisted Shares<\/li>\n\n\n\n<li>Debt Mutual Funds<\/li>\n<\/ul>\n\n\n\n<p>The Cost Inflation Indexation benefit is not applicable to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Listed Equity Shares<\/li>\n\n\n\n<li>Equity Mutual Funds<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cost_Inflation_Index_Table_Upto_FY_2024-25\"><\/span>Cost Inflation Index Table Upto FY 2024-25<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Financial Year<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Cost Inflation Indexation (CII)<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2001-02<\/td><td class=\"has-text-align-center\" data-align=\"center\">100<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2002-03<\/td><td class=\"has-text-align-center\" data-align=\"center\">105<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2003-04<\/td><td class=\"has-text-align-center\" data-align=\"center\">109<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2004-05<\/td><td class=\"has-text-align-center\" data-align=\"center\">113<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2005-06<\/td><td class=\"has-text-align-center\" data-align=\"center\">117<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2006-07<\/td><td class=\"has-text-align-center\" data-align=\"center\">122<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2007-08<\/td><td class=\"has-text-align-center\" data-align=\"center\">129<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2008-09<\/td><td class=\"has-text-align-center\" data-align=\"center\">137<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2009-10<\/td><td class=\"has-text-align-center\" data-align=\"center\">148<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2010-11<\/td><td class=\"has-text-align-center\" data-align=\"center\">167<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2011-12<\/td><td class=\"has-text-align-center\" data-align=\"center\">184<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2012-13<\/td><td class=\"has-text-align-center\" data-align=\"center\">200<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2013-14<\/td><td class=\"has-text-align-center\" data-align=\"center\">220<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2014-15<\/td><td class=\"has-text-align-center\" data-align=\"center\">240<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2015-16<\/td><td class=\"has-text-align-center\" data-align=\"center\">254<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2016-17<\/td><td class=\"has-text-align-center\" data-align=\"center\">264<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2017-18<\/td><td class=\"has-text-align-center\" data-align=\"center\">272<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2018-19<\/td><td class=\"has-text-align-center\" data-align=\"center\">280<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2019-20<\/td><td class=\"has-text-align-center\" data-align=\"center\">289<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2020-21<\/td><td class=\"has-text-align-center\" data-align=\"center\">301<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2021-22<\/td><td class=\"has-text-align-center\" data-align=\"center\">317<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2022-23<\/td><td class=\"has-text-align-center\" data-align=\"center\">331<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2023-24<\/td><td class=\"has-text-align-center\" data-align=\"center\">348<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2024-25<\/td><td class=\"has-text-align-center\" data-align=\"center\">363<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2025-26<\/td><td class=\"has-text-align-center\" data-align=\"center\">376<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_Indexation_Applied_for_Long-Term_Capital_Assets\"><\/span>How Indexation Applied for Long-Term Capital Assets?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Indexation for long-term capital assets helps in adjusting the purchase price of the asset using the Cost Inflation Index (CII) to account for inflation, thereby reducing the taxable capital gain. This method is not applicable for short-term capital gains. The formulas are:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td><strong>Indexed Cost of Asset Acquisition =<\/strong><br>(CII for the year of asset transfer <strong>x<\/strong> Cost of asset acquisition) <strong>\/<\/strong> CII for the year of asset Purchase or year 2001-02, whichever comes later<br><br><strong>Indexed Cost of Asset Improvement =<\/strong><br>(CII for the year of asset transfer<strong> x <\/strong>Cost of asset improvement) <strong>\/<\/strong> CII for the year of asset improvement.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Calculate_Capital_Gain_using_CII\"><\/span>How to Calculate Capital Gain using CII?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Amit purchase a house in FY 2001-02 for Rs 10 Lakh. He sells the same in FY 2017-18 for Rs 40Lakh. What will be the indexed cost of acquisition?<\/p>\n\n\n\n<p><strong>Solution<\/strong> : <\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td>Here,<br>CII for year 2001-02 is <strong>100<\/strong><br>CII for year 2017-18 is <strong>272<\/strong><br>The indexed cost of acquisition = <strong>10,00,000 * 272\/100 = 27,20,000<\/strong><br>Capital Gain is <strong>12,80,000 (40,00,000 &#8211; 27,20,000)<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Also Read <a href=\"https:\/\/www.caclubindia.com\/guide\/capital-gains-tax-indexation\/\">Capital Gains Tax Indexation: When it is Required?<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_Base_Year_Concept\"><\/span>What is the Base Year Concept?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The &#8220;Base Year Concept&#8221; in the context of CII is used for calculating inflation-adjusted values of assets for taxation purposes.<br>For calculation purposes, the index value is set to 100 for the base year (2001-2002).<br>If an asset acquired before (2001-2002), its acquisition cost for tax purposes is determined as the higher of two values:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The actual cost of acquisition.<\/li>\n\n\n\n<li>The Fair Market Value (FMV) of the asset as of 1st April 2001.<\/li>\n<\/ul>\n\n\n\n<p><strong>New Tax Regime For FY 24-25<\/strong> <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/new-tax-regime\/\">Click Here<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1718954450386\"><strong class=\"schema-faq-question\">What is CII means in income tax?<\/strong> <p class=\"schema-faq-answer\">The full form of CII is Cost Inflation Index which is used to adjust the purchase price of assets for inflation over time.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1718954463602\"><strong class=\"schema-faq-question\">What was the base year before 2001-2002?<\/strong> <p class=\"schema-faq-answer\">The base year for Cost Inflation Index (CII) was changed from 1981-82 to 2001-02 because taxpayers faced challenges in valuing properties acquired before April 1, 1981.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1718954477473\"><strong class=\"schema-faq-question\">What is the cost inflation index value for the base year?<\/strong> <p class=\"schema-faq-answer\">The index value for the base year is always set at 100.<\/p> <\/div> <\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cost Inflation Index (CII) is used to estimate the yearly increase in an asset\u2019s price due to inflation. Indexation is [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2272,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-246","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Cost Inflation Index For FY 2025-26 with Smarter Tax Calculations - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"CII helps in determining the long-term capital gains on the sale of property by accounting for inflation. 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