https://www.taxtmi.com/acts?id=11707 Clause 52 sets the indexed cost formulas for capital gain computation: indexed cost = A x B/C. For acquisition, A is the cost of acquisition, B is the Cost Inflation Index for the financial year of transfer, and C is the Cost Inflation Index for the financial year of acquisition or for the financial year beginning on the first day of April 2000, whichever is later. For improvement, A is the cost of improvement and C is the Cost Inflation Index for the financial year in which the improvement occurred or that same reference financial year. en-us Thu, 16 Sep 2010 18:43:02 +0530 Fri, 17 Sep 2010 13:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11707 Clause 52 sets the indexed cost formulas for capital gain computation: indexed cost = A x B/C. For acquisition, A is the cost of acquisition, B is the Cost Inflation Index for the financial year of transfer, and C is the Cost Inflation Index for the financial year of acquisition or for the financial year beginning on the first day of April 2000, whichever is later. For improvement, A is the cost of improvement and C is the Cost Inflation Index for the financial year in which the improvement occurred or that same reference financial year. Act-Rules Bills Thu, 16 Sep 2010 18:43:02 +0530 https://www.taxtmi.com/acts?id=11707