Cost Inflation Index (CII) Chart [updated upto Assessment Year 2019-20]

Central Board of Direct Taxes (CBDT) has notified the Cost Inflation Index(CII) for the Financial Year 2018-19, vide its notification S.O. 2413(E) dated 13th June 2018. The CII notified for the Financial Year 2018-19 (Assessment Year 2019-20) is 280.

The new CII comes into force with effect from 1st day of April of the relevant assessment year. (For example: The CII for Financial Year 2018-19, as notified by Income-tax department shall come into force with effect from 1st day of April, 2019 and shall accordingly apply to the Assessment Year 2019-20 and subsequent years.)

Assessment Year   (AY)

Financial Year   (FY)

Cost Inflation Index (CII)

YOY Hike

YOY Hike (%)

2019-20

2018-19

280

8

2.94%

2018-19

2017-18

272

8

3.03%

2017-18

2016-17

264

10

3.94%

2016-17

2015-16

254

14

5.83%

2015-16

2014-15

240

20

9.09%

2014-15

2013-14

220

20

10.00%

2013-14

2012-13

200

16

8.70%

2012-13

2011-12

184

17

10.18%

2011-12

2010-11

167

19

12.84%

2010-11

2009-10

148

11

8.03%

2009-10

2008-09

137

8

6.20%

2008-09

2007-08

129

7

5.74%

2007-08

2006-07

122

5

4.27%

2006-07

2005-06

117

4

3.54%

2005-06

2004-05

113

4

3.67%

2004-05

2003-04

109

4

3.81%

2003-04

2002-03

105

5

5.00%

2002-03

2001-02

100

-

-


*YOY - Year on year

What is Cost Inflation Index (CII)?

The meaning of Cost Inflation Index is given in the section 48 of the Income Tax Act, 1961.

"Cost Inflation Index", in relation to a previous year, means such Index as the Central Government may, having regard to seventy-five per cent(75%) of average rise in the Consumer Price Index (urban) for the immediately preceding previous year to such previous year, by notification in the Official Gazette, specify, in this behalf.

CII is notified by the Central Govt. each year in the Official Gazette.





This page was last updated on 15th June, 2018.