Notification/Circular No.: S.O. 3889(E) dated July 15, 2026
Applicable Act/Rule: Income-tax Act, 2025
Applicable Section/Rule: Section 72(8)(a)
Effective Date: April 1, 2026 (applies to tax year 2026-27 and subsequent tax years)
Central Board of Direct Taxes, in exercise of powers under Section 72(8)(a) of the Income-tax Act, 2025, specifies the Cost Inflation Index for the financial year mentioned in the notification.
The Cost Inflation Index for financial year 2026-27 is 384.
This notification shall apply to the tax year 2026-27 on and from the 1st day of April, 2026 and subsequent tax years.
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