The CBDT vide Notification No. 70/2025 dated July 01, 2025, notifies “376” as Cost Inflation Index (CII) for the F.Y 2025-26.
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 further 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, Part II, section 3, sub-section (ii) vide number S.O. 1790(E), dated the 5th June, 2017, namely:-
In the said notification, in the Table, after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
| Sl. No. | Financial Year | Cost Inflation Index |
| (1) | (2) | (3) |
| “25 | 2025-26 | 376”. |
This notification shall come into force on the 1st day of April, 2026 and shall accordingly apply to the Assessment Year 2026-27 and subsequent years.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/07/CBDT-NN-70-2025.pdf
