Cost Inflation Index FY 2026-27 Notified at 384: What It Means for Your Capital Gains Tax
CBDT Notification

Cost Inflation Index for FY 2026-27 Notified at 384

Kya iska matlab hai aapke capital gains tax ke liye — poora breakdown yahan

Ministry of Finance ne 15 July 2026 ko ek important notification jaari ki hai  Cost Inflation Index (CII) financial year 2026-27 ke liye 384 notify kar diya gaya hai. Agar aap property, land ya kisi bhi long-term capital asset ko sell karne ki soch rahe hain jahan indexation benefit available hai, toh yeh number aapke liye kaafi matter karta hai.

Notification No.: S.O. 3889(E)

Issued by: CBDT, Department of Revenue, Ministry of Finance

Date: 15th July, 2026

Legal Basis: Section 72(8)(a) of the Income-tax Act, 2025

Applicable From: 1st April, 2026 (Tax Year 2026-27 and subsequent years)

CII Table: FY 2026-27

Sl. No. Financial Year Cost Inflation Index
1 2026-27 384

Yeh figure pichle saal ke 376 (FY 2025-26) se 2.3% zyada hai. CII har saal CBDT dwara notify kiya jaata hai taaki asset ki purchase price ko inflation ke hisaab se adjust kiya ja sake, jab uska long-term capital gain calculate karna ho.

CII Kaam Kaise Karta Hai

Simple bhasha mein samjhein  jab aap koi purani property ya asset bechte hain, toh uski original purchase price aaj ke inflation ke hisaab se bahut kam lagti hai. Isliye CII ka use karke us purchase price ko "index" kiya jaata hai, jisse indexed cost of acquisition badh jaati hai aur taxable capital gain kam ho jaata hai.

  • Formula: Indexed Cost = Purchase Price × (CII of sale year ÷ CII of purchase year)
  • Zyada CII matlab zyada indexed cost, aur kam taxable gain
  • Yeh benefit sirf un assets par milta hai jahan indexation option abhi bhi allowed hai  jaise 23 July 2024 se pehle acquire ki gayi property/land, jahan taxpayer 20% with indexation ya 12.5% without indexation choose kar sakta hai

Quick Example

Maan lijiye aapne ek property FY 2010-11 mein ₹20 lakh mein khareedi thi (us saal ka CII: 167), aur aap use FY 2026-27 mein bechte hain.

Indexed Cost = ₹20,00,000 × (384 ÷ 167) = approx ₹46,00,000

Matlab aapka taxable gain ab sale price minus ₹46 lakh par calculate hoga, na ki sale price minus ₹20 lakh par — jo aapki tax liability significantly kam kar deta hai.

Kisko Fayda Hoga

  • Taxpayers jinhone land ya building 23 July 2024 se pehle acquire ki thi aur ab sell kar rahe hain
  • Chartered Accountants aur tax professionals jo capital gains computations handle karte hain
  • Property investors jo apni long-term holdings ko FY 2026-27 mein liquidate karne ki planning kar rahe hain

Yaad rakhein  Union Budget 2024 ke baad, indexation benefit ab most new assets ke liye available nahi hai. Yeh mainly un property/land transactions par apply hota hai jo purane acquisition date ke hain aur jahan taxpayer ko dono options  with ya without indexation  choose karne ka right mila hua hai.

FAQs

Q1. FY 2026-27 ke liye CII kya hai?

CBDT ne FY 2026-27 ke liye Cost Inflation Index 384 notify kiya hai, jo 15 July 2026 ki notification S.O. 3889(E) ke through jaari hua.

Q2. Yeh notification kab se applicable hai?

Yeh 1 April 2026 se Tax Year 2026-27 aur uske baad ke saalon ke liye applicable hai.

Q3. CII kis section ke under notify hota hai?

Naye Income-tax Act, 2025 ke Section 72(8)(a) ke under CBDT har saal CII notify karta hai.

Q4. Kya CII sabhi asset sales par apply hota hai?

Nahi. Yeh sirf un assets par apply hota hai jahan indexation benefit abhi bhi available hai  jaise 23 July 2024 se pehle acquire ki gayi property/land, jahan taxpayer ko with-indexation ya without-indexation option choose karne ki flexibility hai.

Q5. Pichle saal (FY 2025-26) ka CII kya tha?

FY 2025-26 ka CII 376 tha. FY 2026-27 mein isse badhakar 384 kar diya gaya hai  yani 2.3% ki increase.

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