CBDT has notified the Cost Inflation Index (CII) for Financial Year 2026-27. The CII is the number you use to inflate the purchase cost of a long-term asset (property, gold, unlisted shares) so you're taxed only on the real gain, not the part that's just inflation. A higher CII means a higher indexed cost and therefore a lower capital-gains tax. The exact figure for 2026-27 is in the official notification below.
Indexed cost of acquisition = Purchase cost × (CII of the year of sale ÷ CII of the year of purchase). If you sell a long-term asset during FY 2026-27, the index notified here is the numerator you plug in.
The notification is issued under Section 48 of the Income-tax Act (the provision for computing capital gains with indexation) and takes effect for AY 2027-28. Being a Gazette notification, it has the force of law.
We compute your indexed gain, apply 54 / 54F / 54EC and file it right.
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