In case of computation of Long Term Capital Gain, Cost of Inflation Index (CII) is used to adjust the cost of acquisition and improvement according to inflation raised during the period. CII basically gives the benefit of inflation to the tax-payers. CII is notified by the Central Government every year by notification in the Official Gazette.
Indexed Cost of Acquisition = Actual Purchase Price*(Index in year of sale/Index in year of purchase).
| Financial Year | Cost of Inflation Index (CII) |
|---|---|
| 2016 – 17 | 1125 |
| 2015 – 16 | 1081 |
| 2014 – 15 | 1024 |
| 2013 – 14 | 939 |
| 2012 – 13 | 852 |
| 2011 – 12 | 785 |
| 2010 – 11 | 711 |
| 2009 – 10 | 632 |
| 2008 – 09 | 582 |
| 2007 – 08 | 551 |
| 2006 – 07 | 519 |
| 2005 – 06 | 497 |
| 2004 – 05 | 480 |
| 2003 – 04 | 463 |
| 2002 – 03 | 447 |
| 2001 – 02 | 426 |
| 2000 – 01 | 406 |
| 1999 – 00 | 389 |
| 1998 – 99 | 351 |
| 1997 – 98 | 331 |
| 1996 – 97 | 305 |
| 1995 – 96 | 281 |
| 1994 – 95 | 259 |
| 1993 – 94 | 244 |
| 1992 – 93 | 223 |
| 1991 – 92 | 199 |
| 1990 – 91 | 182 |
| 1989 – 90 | 172 |
| 1988 – 89 | 161 |
| 1987 – 88 | 150 |
| 1986 – 87 | 140 |
| 1985 – 86 | 133 |
| 1984 – 85 | 125 |
| 1983 – 84 | 116 |
| 1982 – 83 | 109 |
| 1981 – 82 | 100 |
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