Cost Inflation Index (CII) Calculator

Calculate indexed cost of acquisition for capital gains. Note: Indexation removed from FY 2024-25 for most assets.

Calculate Indexed Cost

Purchase Cost *

₹

Improvement Cost

₹

Purchase FY

Sale FY

Indexation Result

Enter cost and years to calculate indexed cost.

Indexation Rules

⚠️ IMPORTANT: From FY 2024-25, indexation benefit has been REMOVED for most capital assets including property. LTCG is now taxed at flat 12.5% without indexation. This calculator is useful for: • Historical calculations (sales before FY 2024-25) • Comparing old vs new method for properties bought before 23-Jul-2024

Indexation Formula

Indexed Cost = Original Cost × (CII of Sale Year ÷ CII of Purchase Year) Example: Purchase: ₹10,00,000 in FY 2010-11 (CII: 167) Sale: FY 2023-24 (CII: 348) Indexed Cost = ₹10,00,000 × (348 ÷ 167) = ₹10,00,000 × 2.084 = ₹20,83,832

Cost Inflation Index (CII) Table

FY CII FY CII ──────────────────────────────────── 2024-25 363 2014-15 240 2023-24 348 2013-14 220 2022-23 331 2012-13 200 2021-22 317 2011-12 184 2020-21 301 2010-11 167 2019-20 289 2009-10 148 2018-19 280 2008-09 137 2017-18 272 2007-08 129 2016-17 264 2006-07 122 2015-16 254 2005-06 117 Base Year: FY 2001-02 (CII = 100)

FAQs

No, indexation has been removed from FY 2024-25 for most assets. LTCG is now taxed at flat 12.5% without indexation. However, for properties bought before 23-Jul-2024, you can choose either method.

The base year is FY 2001-02 with CII value of 100. For assets acquired before this, use 100 as the purchase year CII.

For properties bought before 23-Jul-2024, you can calculate tax both ways (12.5% without indexation OR 20% with indexation) and pay the lower amount.

CII for FY 2024-25 is 363. However, with indexation removed for new transactions, this is mainly useful for comparative calculations.

⚠️ Disclaimer: Indexation removed from FY 2024-25. Use for historical calculations only.