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Cost Inflation Index (CII) – For LTCG Calculation

Cost Inflation Index (CII) is an indication of the increase in prices of assets due to the rise of inflation year by year. Central Board of Direct Taxes i.e. Income Tax Department notified Cost Inflation Index (CII) each year in the official gazette. Cost Inflation Index (CII) is used to calculate Long Term Capital Gain (LTCG) on the sale of capital assets. While calculating LTCG on the sale of capital assets, CII is used to calculate the Indexed Cost of Acquisition and Indexed Cost of Improvement.

Cost Inflation Index Chart

Financial YearAssessment YearCost Inflation Index
2020-212021-22301
2019-202020-21289
2018-192019-20280
2017-182018-19272
2016-172017-18264
2015-162016-17254
2014-152015-16240
2013-142014-15220
2012-132013-14200
2011-122012-13184
2010-112011-12167
2009-102010-11148
2008-092009-10137
2007-082008-09129
2006-072007-08122
2005-062006-07117
2004-052005-06113
2003-042004-05109
2002-032003-04105
2001-022002-03100

Frequently Asked Questions

Q. What is Cost Inflation Index for FY 2020-21?

A. Cost Inflation Index for FY 2020-21 is 301.

Q. What is Cost Inflation Index for FY 2019-20?

A. Cost Inflation Index for FY 2019-20 is 289.

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