Cost Inflation Index number is used to compute the inflation-adjusted purchase cost of an asset in order to calculate LTCG on it when it is sold.
Inflation-adjusted cost price = Actual Cost Price* (CII of the year of sale/CII for the year of purchase)
|
Financial Year |
CII Factor |
|
2001-02 |
100 |
|
2002-03 |
105 |
|
2003-04 |
109 |
|
2004-05 |
113 |
|
2005-06 |
117 |
|
2006-07 |
122 |
|
2007-08 |
129 |
|
2008-09 |
137 |
|
2009-10 |
148 |
|
2010-11 |
167 |
|
2011-12 |
184 |
|
2012-13 |
200 |
|
2013-14 |
220 |
|
2014-15 |
240 |
|
2015-16 |
254 |
|
2016-17 |
264 |
|
2017-18 |
272 |
|
2018-19 |
280 |
