The Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, on July 15, 2026, notified the Cost Inflation Index (CII) for the purposes of the Income-tax Act, 2025. In exercise of the powers under Section 72(8)(a) of the Act, the Cost Inflation Index for the Financial Year 2026–27 has been specified as 384.
The notified Cost Inflation Index will be used for the computation of indexed cost, wherever applicable, under the provisions of the Income-tax Act, 2025, for determining taxable capital gains and other prescribed purposes.
The notification is applicable from April 1, 2026, for the Tax Year 2026–27 and all subsequent tax years, unless revised by a subsequent notification.
[Notification No. S.O. 3889(E)]
