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Central Board of Direct Taxes has issued the notification for Cost inflation index(CII) for FY 2018-2019, each year CBDT declares CII so that income tax assessee can calculate the capital gain for Income tax purpose. The base year for the Cost Inflation Index is Financial Year 2001-2002, which means any property purchased before 1.04.2001, assessee has the option of taking ready reckoner rates or DLC Rate i.e. district-level committee rate or Value of Property as declared for Stamp duty calculation, for that property for calculating capital gain for income tax act 1961. CBDT has notified Cost Inflation Index for Financial Year 2018-19 as '280'. The complete chart for Cost inflation index with the base year 2001-02 to 2018-19 for the capital gain is given below. S. NO Financial Year Income Tax Cost Inflation Index 1 2001-2002 100 2 2002-2003 105 3 2003-2004 109 4 2004-2005 113 5 2005-2006 117 6 2006-2007 122 7 2007-2008 129 8 2008-2009 137 9 2009-2010 148 10 2010-2011 167 11 2011-2012 184 12 2012-2013 200 13 2013-2014 220 14 2014-2015 240 15 2015-2016 254 16 2016-2017 264 17 2017-2018 272 18 2018-2019 280
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