Cost Inflation Index updated to include the new fiscal year value, effective from April and applicable to subsequent assessment years. Amendment inserts a new entry for the Cost Inflation Index for the fiscal year 2025-26 into the Table linked to the Explanation to section 48 of the Income-tax Act, updating the index used to compute indexed cost of acquisition for capital gains; the change is made under clause (v) of the Explanation and takes effect from the first day of April, applying to the subsequent assessment year and thereafter.