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of <h1>Income-tax Act Amendment: New Cost Inflation Index Entry for FY 2021-2022, Effective April 2022, with Index Value 317.</h1> The Central Government has issued Notification No. 73/2021, amending the previous Notification No. 44/2017 dated 5th June 2017, under the Income-tax Act, 1961. This amendment, effective from 1st April 2022, introduces a new entry in the Cost Inflation Index table, adding serial number 21 for the financial year 2021-2022 with an index value of 317. This change will apply to the Assessment Year 2022-2023 and subsequent years. The notification was published by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes.
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