Cost Inflation Index guides capital gains inflation adjustment under income tax through year-wise prescribed values. Cost Inflation Index values are prescribed for capital gains computation under income tax, with separate rates applicable from financial year 2017-18 onward and for earlier financial years up to 2016-17. The index is used as a reference measure for inflation adjustment in capital gains calculations. For financial year 2024-25 the index is 363, and for financial year 2025-26 it is 376.
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Provisions expressly mentioned in the judgment/order text.
Cost Inflation Index guides capital gains inflation adjustment under income tax through year-wise prescribed values.
Cost Inflation Index values are prescribed for capital gains computation under income tax, with separate rates applicable from financial year 2017-18 onward and for earlier financial years up to 2016-17. The index is used as a reference measure for inflation adjustment in capital gains calculations. For financial year 2024-25 the index is 363, and for financial year 2025-26 it is 376.
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