Cost Inflation Index for Financial Year 2026-27
CBDT notification S.O. 3889(E) · 15 Jul 2026
Official title
notification no. 85/2026 f.no.370149/112/2026 tpl / so 3889 e cost inflation index for financial year 2026 27
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Board of Direct Taxes has notified the Cost Inflation Index (CII) for the financial year 2026-27. The specified index value is 384. This notification applies to the tax year 2026-27 and subsequent tax years, effective from April 1, 2026.
What you must do
- Apply the specified Cost Inflation Index of 384 for the financial year 2026-27.
Key dates
- Effective from
- 01 Apr 2026
- Effective date of the notification
- 01 Apr 2026
Who is affected
Document text
MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 15th July, 2026 (INCOME-TAX)
S.O. 3889(E).— In exercise of the powers conferred by section 72(8)(a) of the Income-tax Act, 2025 (30 of 2025), the Central Government hereby specifies the Cost Inflation Index as mentioned in column (3) of the Table below for the Financial Years mentioned in the corresponding entry in column (2) of the said Table, namely:–
TABLE
| Sl. No. | Financial Year | Cost Inflation Index |
|---|---|---|
| (1) | (2) | (3) |
| 1. | 2026-27 | 384. |
- This notification shall apply to the tax year 2026-27 on and from the 1st day of April, 2026 and subsequent tax years.
[F. No. 85/2026/F.No.370149/112/2026-TPL] KRITIKA JAIN, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.
Source details
- Source
- Central Board of Direct Taxes / Income Tax Department
- Type
- notification
- Published by source
- 15 Jul 2026
- Document number
- S.O. 3889(E)
- Issuing division
- Central Board of Direct Taxes
- Effective date
- 01 Apr 2026
- Coverage area
- direct-tax