Regarding Cost Inflation Index For Fin. Year 2011-12 notification No. 35/2011 dated 23.06.2011, Clause (v) of Explanation to section 48 defines "Cost Inflation Index", in relation to a previous year, to mean such Index as the Central Government may, be notification in the Official Gazette, specify in this behalf, having regard to 75% of average rise in the Consumer Price Index for urban non-manual employees.
Accordingly, the Central Government has, in exercise of the powers conferred by clause (v) of Explanation to section 48, specified the Cost Inflation Index for the Financial year 2011-12 as 785.
Chart of Cost Inflation Index:
Accordingly, the Central Government has, in exercise of the powers conferred by clause (v) of Explanation to section 48, specified the Cost Inflation Index for the Financial year 2011-12 as 785.
Chart of Cost Inflation Index:
| 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 |
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