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        News and Press Release

        COST INFLATION INDEX (CII)

        August 12, 2010

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        Cost Inflation Index (CII) for various year has been notified vide Notification No. 10673/F. No. 142/25/98-TPL [S. O. 709(E)] dated 20.8.1998 (as amended) and being amended each year to incorporate the CII for each Financial Year. This notification was last amended vide Notification No. 59/2010 dated 21-7-2010 [S.O. 1756(E).] to announce the CII for the year 2010-2011 as "711".

        Also see an Analysis on CII

        Cost inflation index: annual updates adjust capital gains cost bases through statutory notifications for tax purposes. The Cost Inflation Index (CII) is notified annually by the tax administration and amended each year to provide the indexation factor used in adjusting acquisition costs for tax purposes; the most recent amendment announced the CII for the financial year 2010-2011 as '711'.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Cost inflation index: annual updates adjust capital gains cost bases through statutory notifications for tax purposes.

                                The Cost Inflation Index (CII) is notified annually by the tax administration and amended each year to provide the indexation factor used in adjusting acquisition costs for tax purposes; the most recent amendment announced the CII for the financial year 2010-2011 as "711".


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