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The Central Government amended Notification No. 44/2017 through Notification No. 70/2025 dated July 1, 2025, exercising powers under section 48 of the Income-tax Act, 1961. The amendment inserts a new entry in the Cost Inflation Index table, establishing the index value of 376 for Financial Year 2025-26. This notification becomes effective from April 1, 2026, and applies to Assessment Year 2026-27 and subsequent years. The Cost Inflation Index is utilized for computing long-term capital gains under the Income-tax Act, providing taxpayers with the prescribed indexation factor for adjusting acquisition costs of capital assets to account for inflation during the relevant assessment periods.