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About this tool
Indexed cost of acquisition and improvement using the notified Cost Inflation Index for the purchase and sale financial years.
This Cost Inflation Index calculator converts an old purchase price into its indexed cost of acquisition using the CII notified by the CBDT under Section 48, from the base year 2001-02 (index 100) through FY 2025-26 (index 376). It indexes each capital improvement separately from the year it was incurred, then shows the long-term capital gain before and after indexation. It is meant for sellers of property, gold, unlisted shares and other long-term assets who need the indexed figure for their return.
Open Cost Inflation Index Calculator on AltFTool — it loads instantly in your browser.
Enter the values you already know.
Fine-tune the options to match your scenario.
Read the result and use it in your planning or reporting.
Uses the notified CII for FY 2001-02 to FY 2025-26 — no guessing at inflation numbers.
Each capital addition is indexed from its own financial year, not lumped into the purchase price.
Displays the gain removed by indexation and the tax that saves at the 20% long-term rate.
Indexed cost = cost of acquisition x CII of the year of transfer / CII of the year of acquisition. For an asset bought in FY 2005-06 (CII 117) and sold in FY 2025-26 (CII 376), a ₹10 lakh cost becomes ₹32,13,675.
376, on the base year 2001-02 = 100. The previous years are 363 for FY 2024-25, 348 for FY 2023-24 and 331 for FY 2022-23.
You may substitute its fair market value as on 1 April 2001 for the actual cost, and index that value from FY 2001-02. For land and buildings the substituted value cannot exceed the stamp duty value on that date.
Not for most assets — long-term gains are generally taxed at 12.5% without indexation from 23 July 2024. Resident individuals and HUFs selling land or buildings acquired before that date may still choose 20% with indexation if it results in less tax.
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