Chartered Accountants • New Delhi, India
Historical utility

Cost Inflation Index

An archived Cost Inflation Index reference from the earlier website.

Historical content: This page preserves material/topics from the firm's previous website. Laws, rates, procedures and economic data may have changed. Verify current provisions before acting.

Purpose

Cost Inflation Index has historically been relevant where indexation is permitted in computing capital gains.

Current law

Capital-gains provisions have changed over time. The applicable acquisition date, asset category, transfer date and current law should be checked before applying indexation.

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Disclaimer: This article is for general information only and does not constitute professional advice or solicitation. Provisions referred to may change; readers should verify the current law from official sources and obtain specific advice before acting. D D Agrawal & Co. accepts no liability for action taken on the basis of this content.