CBDT, in exercise of its powers conferred by clause (v) of the Explanation to section 48 of the Income Tax Act, 1961 (‘the Act’), vide Notification No. 70/2025 dated 1st July, 2025 notifies the cost inflation index for FY 2025-26.As per the notification, the cost inflation index (‘CII”) of ‘376’ has been prescribed for FY 2025-26. The notification shall come into force on April 1, 2026 and shall apply to the AY 2026-27 and subsequent years.



