Yah Cost Inflation Index (CII) ki suchi hai jiska upyog income tax me long-term capital gains (LTCG) ki ganna karne ke liye kiya jata hai.
Yeh table alag-alag financial years ke liye Cost Inflation Index ke man darshata hai, jise **long-term capital gains** ki ganna ke liye upyog kiya jata hai.
| Vittiya Varsh (Financial Year) | Cost Inflation Index (CII) |
|---|---|
| 2001-02 | 100 |
| 2002-03 | 105 |
| 2003-04 | 109 |
| 2004-05 | 113 |
| 2005-06 | 117 |
| 2006-07 | 122 |
| 2007-08 | 129 |
| 2008-09 | 137 |
| 2009-10 | 148 |
| 2010-11 | 167 |
| 2011-12 | 184 |
| 2012-13 | 200 |
| 2013-14 | 220 |
| 2014-15 | 240 |
| 2015-16 | 254 |
| 2016-17 | 264 |
| 2017-18 | 272 |
| 2018-19 | 280 |
| 2019-20 | 289 |
| 2020-21 | 301 |
| 2021-22 | 317 |
| 2022-23 | 331 |
| 2023-24 | 348 |
| 2024-25 | 363 |
| 2025-26 | 376 |
Cost Inflation Index (CII) kya hai?
CII ek number hai jo Central Government dwara har saal declare kiya jata hai. Iska upyog **long-term capital gains (LTCG)** ki ganna karne ke liye kiya jata hai. Isse asset ki khareed ki cost ko inflation ke hisab se adjust kiya jata hai, jisse tax liability kam ho jaati hai.