Notification 21/2023, dated 10-04-2023
The Central Board of Direct Taxes (CBDT) notifies the Cost of Inflation Index (CII) annually. It is used to compute long-term capital gains/losses wherein the cost of acquisition/improvement is indexed with reference to the applicable CII of the relevant year.
For the Financial Year 2023-24, the board has notified ‘348’ as CII. This CII shall be used to compute long-term capital gains or losses on the capital assets which have been or are planned to be sold during the financial Year 2023-24.
It should be noted that said CII is a provisional figure, and the board may notify the actual CII later.
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