Cost Inflation Index for FY 2019-20 is 289

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 2019-20 is 289.

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
192019-20289

3 thoughts on “Cost Inflation Index for FY 2019-20 is 289”

  1. Jayarama Gurumurthy

    I bought a plot for rs.6000 plus expenses in 1982 and constructed ground floor at cost of rs.1.50 lacs during 1987 and again construfted first floor for rs.4.00 lacs. During 2008, improvement amount of rs.15 lacs for the house was spent. Now I want to sell that house for 1 crore. I am now retired and drawing pension of rs.6 crores annually. I would like to know the capital gains tax if I account for during thus financial year 20-21 using indexation. Please be guided accordingly. Tnks. Gurumurthy J

  2. 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

  3. 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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