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of <h1>New Cost Inflation Index for FY 2023-24 Set at 348, Effective April 2024, per Income-tax Act Amendment.</h1> The Central Government has issued Notification No. 39/2023, amending the previous Notification No. 44/2017. This amendment introduces a new entry in the cost inflation index table for the financial year 2023-24, setting the index at 348. This change will take effect from April 1, 2024, and will apply to the assessment year 2024-25 and subsequent years. The amendment is made under the authority of the Income-tax Act, 1961, and is published by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes.
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