The Cost Inflation Index for the F.Y 2011-12 has been notified. Here are the rates of Cost of Inflation from the Financial Year 1981-82. While computing your long-term capital gains, ‘Indexed Cost of Acquisition’ and ‘Indexed Cost of Improvement’ are required to be deducted from the full value of consideration of the capital asset. Both these costs are thus required to be indexed with respect to the cost inflation index pertaining to the year of transfer.
Cost Inflation Index from 1981-82 to 2011-12
Sl. No.
|
Financial Year
|
Cost Inflation Index
|
Sl. No.
|
Financial Year
|
Cost Inflation Index
|
1.
|
1981-82
|
100
|
16.
|
1996-97
|
305
|
2.
|
1982-83
|
109
|
17.
|
1997-98
|
331
|
3.
|
1983-84
|
116
|
18.
|
1998-99
|
351
|
4.
|
1984-85
|
125
|
19.
|
1999-00
|
389
|
5.
|
1985-86
|
133
|
20.
|
2000-01
|
406
|
6.
|
1986-87
|
140
|
21.
|
2001-02
|
426
|
7.
|
1987-88
|
150
|
22.
|
2002-03
|
447
|
8.
|
1988-89
|
161
|
23.
|
2003-04
|
463
|
9.
|
1989-90
|
172
|
24.
|
2004-05
|
480
|
10.
|
1990-91
|
182
|
25.
|
2005-06
|
497
|
11.
|
1991-92
|
199
|
26.
|
2006-07
|
519
|
12.
|
1992-93
|
223
|
27.
|
2007-08
|
551
|
13.
|
1993-94
|
244
|
28.
|
2008-09
|
582
|
14.
|
1994-95
|
259
|
29.
|
2009-10
|
632
|
15.
|
1995-96
|
281
|
30.
|
2010-11
|
711
|
31
|
2011-12
|
785
| |||
