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Cost Inflation Index for financial year 2026-27 is notified, applying from the corresponding tax year onward.

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Full Text of the Document

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....The Cost Inflation Index is prescribed at 384 for financial year 2026-27 under the Income-tax Act, 2025. The index applies to tax year 2026-27 from 1 April 2026 and to subsequent tax years, establishing the notified inflation-indexation value for the relevant period.....

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