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Taxation

Cost Inflation Index

pronounced: [C-o-s-t- -I-n-f-l-a-t-i-o-n- -I-n-d-e-x]

A figure notified by the CBDT annually to measure inflation.

It is used to index the cost of acquisition of assets to compute inflation-adjusted cost for calculating long-term capital gains.

Key Facts

FactValue
Interest CompoundingAnnually

Frequently Asked Questions

Last updated: 21 May 2026