Cost Inflation Index specified under Explanation to section 48 enabling indexed cost computation for financial years up to 1997-98. The Central Government specifies the Cost Inflation Index based on seventy-five per cent of the average rise in the Consumer Price Index for urban non-manual employees, and publishes numeric index values for each financial year from 1981-82 through 1997-98. Those indices are prescribed for use in computing indexed cost of acquisition for capital gains tax purposes and are set out in an attached table.