Indexed Cost Of Acquisition Calculator

Indexed Cost of Acquisition Calculator

Calculate the indexed cost using the notified Cost Inflation Index (CII).

Purchase & Sale Details

Use eligible improvement costs incurred under the applicable capital-gains rules.
Only eligible expenses directly related to the transfer should be entered.
Used to determine the acquisition financial year and CII.
Used to determine the transfer financial year and current indexation rules.
Acquired before 1 April 2001?
Use the eligible cost / fair market value as of 1 April 2001 as the cost basis, where applicable. CII uses the base value of 100.

Taxpayer & Indexation Context

This matters because the post-23 July 2024 land/building indexation exception is limited to resident individuals/HUFs.
Enter the dates to see the relevant indexation context.
Indexed Cost of Acquisition
₹0
Based on acquisition and transfer CII.
Original Cost
₹0
Indexation Increase
₹0
Calculation Breakdown
Acquisition CII0
Transfer CII0
CII Multiplier0×
Indexed Cost₹0
Eligible Improvement Cost₹0
Transfer Expenses₹0
Sale Price₹0
Indicative Capital Gain₹0
Core formula: Indexed Cost = Cost of Acquisition × Transfer-Year CII ÷ Acquisition-Year CII.
ItemValue
Acquisition Financial Year—
Transfer Financial Year—
Acquisition CII—
Transfer CII—
Important: “Sale Price − Indexed Cost − Eligible Improvement Cost − Transfer Expenses” is only an indicative capital-gain calculation. Actual taxable capital gain can also depend on the asset/date-specific tax rules, exemptions/deductions, fair-market-value rules, holding-period classification and other provisions. This calculator does not calculate final income-tax liability.

CII source: Income Tax Department.