https://www.taxtmi.com/manuals?id=936 Indexed cost of acquisition and improvement are calculated by applying the relevant Cost Inflation Index ratio to the original acquisition or improvement cost. Long-term capital gains transfers on or after 23 July 2024 generally do not receive indexation. Resident individuals and Hindu undivided families transferring land or buildings acquired before that date may use the earlier indexed regime where it produces a lower tax liability. Indexation is unavailable for specified asset classes and transferors, including most bonds and debentures, depreciable assets, slump-sale undertakings, certain foreign-currency investments, market-linked debentures, and specified securities transfers. en-us Tue, 25 Aug 2015 14:42:00 +0530 Fri, 17 Jul 2026 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=936 Indexed cost of acquisition and improvement are calculated by applying the relevant Cost Inflation Index ratio to the original acquisition or improvement cost. Long-term capital gains transfers on or after 23 July 2024 generally do not receive indexation. Resident individuals and Hindu undivided families transferring land or buildings acquired before that date may use the earlier indexed regime where it produces a lower tax liability. Indexation is unavailable for specified asset classes and transferors, including most bonds and debentures, depreciable assets, slump-sale undertakings, certain foreign-currency investments, market-linked debentures, and specified securities transfers. Manuals Income Tax Tue, 25 Aug 2015 14:42:00 +0530 https://www.taxtmi.com/manuals?id=936