Cost Inflation Index (CII) for FY 2026–27
CBDT notifies the Cost Inflation Index (CII) for FY 2026–27 vide notification dated 15th July, 2026.
The CII for FY 2026–27 has been notified as 384.
Cost Inflation Index Table (Base Year: 2001–02 = 100)
|
Financial Year |
Assessment Year |
CII |
|
2001–02 |
2002–03 |
100 |
|
2002–03 |
2003–04 |
105 |
|
2003–04 |
2004–05 |
109 |
|
2004–05 |
2005–06 |
113 |
|
2005–06 |
2006–07 |
117 |
|
2006–07 |
2007–08 |
122 |
|
2007–08 |
2008–09 |
129 |
|
2008–09 |
2009–10 |
137 |
|
2009–10 |
2010–11 |
148 |
|
2010–11 |
2011–12 |
167 |
|
2011–12 |
2012–13 |
184 |
|
2012–13 |
2013–14 |
200 |
|
2013–14 |
2014–15 |
220 |
|
2014–15 |
2015–16 |
240 |
|
2015–16 |
2016–17 |
254 |
|
2016–17 |
2017–18 |
264 |
|
2017–18 |
2018–19 |
272 |
|
2018–19 |
2019–20 |
280 |
|
2019–20 |
2020–21 |
289 |
|
2020–21 |
2021–22 |
301 |
|
2021–22 |
2022–23 |
317 |
|
2022–23 |
2023–24 |
331 |
|
2023–24 |
2024–25 |
348 |
|
2024–25 |
2025–26 |
363 |
|
2025–26 |
2026–27 |
376 |
|
2026-27 |
2027-28 |
384 |
Conclusion
Indexation is more than just a mathematical adjustment; it is a valuable tax planning tool. With the Cost Inflation Index (CII) notified at 384 for FY 2026–27, taxpayers and tax professionals should revisit long-held capital assets, particularly immovable properties, to evaluate their tax position and make well-informed decisions.
As the capital gains provisions continue to evolve, keeping pace with the latest updates is essential. A timely review of older asset holdings can help identify planning opportunities, optimize tax outcomes, and avoid unnecessary tax costs. In tax planning, staying informed is often the difference between paying more tax and planning wisely.
Disclaimer : This article is for informational purposes only and should not be construed as legal or professional advice. Taxpayers should consult their tax advisor based on the facts of their specific case before taking any action.
