TIOL-DDT 673 · Tuesday, 7 August 2007 · story 3 of 4

Government notifies the COST INFLATION INDEX FOR 2007 -08

As per Section 48 of the Income Tax Act, for calculating capital gains, indexed cost of acquisition is to be deducted from the sale consideration to arrive at the taxable gains. And the Government is to notify a cost inflation index (CII). The government has now notified 551 as the cost inflation index for 2007-08.

Want to know the indices for the previous years? Here they are.

Sr.No

Financial Year

CII

Sr.No

Financial Year

CII

Sr.No

Financial Year

CII

1

1981-82

100

10

1990-91

182

19

1999-00

389

2

1982-83

109

11

1991-92

199

20

2000-01

406

3

1983-84

116

12

1992-93

223

21

2001-02

426

4

1984-85

125

13

1993-94

244

22

2002-03

447

5

1985-86

133

14

1994-95

259

23

2003-04

463

6

1986-87

140

15

1995-96

281

24

2004-05

480

7

1987-88

150

16

1996-97

305

25

2005- 06

497

8

1988-89

161

17

1997-98

331

26

2006-07

519

9

1989-90

172

18

1998-99

351

27

2007-08

551

Income Tax Notification NO. , Dated: August 3, 2007

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