Cost Inflation Index updated to reflect new index entry, affecting capital gains indexation and future assessment years. Amendment inserts a new entry in the schedule for the Cost Inflation Index, adding the financial year 2021-2022 with a specified index value, thereby extending the statutory indexation schedule used to compute indexed cost of acquisition for capital gains. The amendment is effective from 1 April 2022 and applies to the assessment year commencing thereafter and subsequent assessment years.