Cost inflation index for FY 2021-22 is 317

MINISTRY OF FINANCE

(Department Of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION

New Delhi, the 15th June, 2021
INCOME-TAX

S.O. 2336(E).- In exercise of the powers conferred by clause (v) of the Explanation to section 48 of the Income-tax Act. 1961 (43 of 1961). the Central Government hereby makes the following limber amendments in the notification of the Government of India. Ministry of Finance (Department of Revenue). Central Board of Direct Taxes. published in the Gazette of India. Extraordinary, vide number 5.0. 1790(E). dated the 5⁶ June 2017. namely:-

2. In the said notification. in the Table. after serial number 20. the following serial number and entries relating

3. This notification shall come into force with effect from 1st day of April. 2022 and shall accordingly apply to the Assessment Year 2022-2023 and subsequent years. thereto, shall be inserted, namely:-

Notification No. 73.’ 2021 ff.No.3701 42110202 I -TPLI

KAMLESH CHANDRA VARSHNEY. it. Secy. (fax Policy and Legislation)

Note- The principal notification was published in the Gazette of India. Extraordinary. Part II. Section 3. Sub-section (ii), vide number 5.0.1790(E) dated 5th June. 2017 and was last amended vide S.O. 1879 (E) dated 12th June. 2020.

Following table should be used for the Cost Inflation Index:

Sl. No.	Financial Year	Cost Inflation Index
(1)	(2)	(3)
1	2001-02	100
2	2002-03	105
3	2003-04	109
4	2004-05	113
5	2005-06	117
6	2006-07	122
7	2007-08	129
8	2008-09	137
9	2009-10	148
10	2010-11	167
11	2011-12	184
12	2012-13	200
13	2013-14	220
14	2014-15	240
15	2015-16	254
16	2016-17	264
17	2017-18	272
18	2018-19	280
19	2019-20	289
20	2020-21	301
21	2021-22	317