Cost Inflation Index for FY 2018-19 is 280

Budget 2017 has changed the base year for cost inflation index (CII) for calculating capital gains from 1981-82 to 2001-02. This would in most cases be beneficial for tax payers.

The CII for base year 2001-02 is taken as 100 and CII of FY 2018-19 is 280.

Download: Excel based Calculator for Capital Gains Tax on Property

Sl. No.Financial YearCost Inflation Index
12001-02100
22002-03105
32003-04109
42004-05113
52005-06117
62006-07122
72007-08129
82008-09137
92009-10148
102010-11167
112011-12184
122012-13200
132013-14220
142014-15240
152015-16254
162016-17264
172017-18272
182018-19280


2 thoughts on “Cost Inflation Index for FY 2018-19 is 280

  1. S Deenadayalan says:

    Me and my wife jointly bought a Flat in 1991 Nov for 4.48 lakhs and sold in sep 2018 for 40 lakhs. Based on Indexation what is the capital gain tax . As the Indexation starts in 2001 and the Flat was purchased in 1991 , will charted engineer certificate on capital gains vs indexation, which is a better method

  2. SHAMMI DHINGRA says:

    I would appreciate if you could kindly let me know that as per the CII of both, Year 2001 & Year 2018 what would be the cost price of a commercial property CURRENTLY (office in NEHRU PLACE) if it was bought on outright purchase (DDA LEASEHOLD AGAINST BUILDER TRANSFER) for Rs.1 LAKH IN THE YEAR , 1981 (NOVEMBER, 1981)
    Would it be somewhere between 10 to 15 lacs ?
    If you could kindly illustrate the entire calculations based on the purchase price of 1 lakh.
    Actually on what amount of CAPITAL GAIN would I be liable to pay INCOME TAX after deducting the purchase price as per the enhanced figure calculated with the formula of CII.
    Thanks & Regards,
    SHAMMI DHINGRA

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