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Historical content: This page preserves material/topics from the firm's previous website.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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