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Cost Inflation Index

Financial Year CII Financial Year CII
1981-82
100
1998-99
351
1982-83
109
1999-2000
389
1983-84
116
2000-01
406
1984-85
125
2001-02
426
1985-86
133
2002-03
447
1986-87
140
2003-04
463
1987-88
150
2004-05
480
1988-89
161
2005-06
497
1989-90
172
2006-07
519
1990-91
182
2007-08
551
1991-92
199
2008-09
582
1992-93
223
2009-10
632
1993-94
244
2010-11
711
1994-95
259
2011-12
785
1995-96
281
2012-13
852
1996-97
305
2013-14
939
1997-98
331
2014-15
1024
 

How to use CII in working out the indexed cost of acquisition
 (indexation can be used only if asset is long term in nature)

Property purchase year 2002-03
Total Cost of Purchase Rs. 100,000
Property Sale year 2012-13
Net Sale Value Rs. 150,000
 
Indexed Cost of Purchase
Rs. 100,000 x 852 = Rs. 190,604
447
     
Long Term Capital Gain / (Loss) = (Rs. 40,604)
Rs. 150,000 - Rs. 190,604