Central Board of Direct Taxes (CBDT) issued notification no. 85/2026 dated 15.07.2026 to hereby specify 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 |
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