notification no. 85/2026 f.no.370149/112/2026 tpl / so 3889 e cost inflation index for financial year 2026 27

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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. 2. 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.