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        Case ID :
        Income Tax

        Central Government specifies the Cost Inflation Index for the financial years 2026-27 - 85/2026 - Income-Tax Act, 2025

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        Cost Inflation Index for financial year 2026-27 is specified under the Income-tax Act and applies from April 2026. The Cost Inflation Index for financial year 2026-27 is specified as 384 under section 72(8)(a) of the Income-tax Act, 2025. The notification applies to tax year 2026-27 from 1 April 2026 and to subsequent tax years.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Cost Inflation Index for financial year 2026-27 is specified under the Income-tax Act and applies from April 2026.

                              The Cost Inflation Index for financial year 2026-27 is specified as 384 under section 72(8)(a) of the Income-tax Act, 2025. The notification applies to tax year 2026-27 from 1 April 2026 and to subsequent tax years.


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