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Section 48 of the Income-tax Act, 1961 - Capital gains - Computation of - Notified cost inflation index u/s 48, Explanation (v)
July, 28th 2015
  [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
                       SECTION 3, SUB-SECTION (ii)]

                               GOVERNMENT OF INDIA
                                MINISTRY OF FINANCE
                              DEPARTMENT OF REVENUE
                           CENTRAL BOARD OF DIRECT TAXES
                                   NOTIFICATION
                                    INCOME-TAX

                                                                    New Delhi, the 24th July, 2015

        S.O. 2031 (E)- 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 in the Ministry of
Finance (Department of Revenue), Central Board of Direct Taxes, published in the Gazette of
India, Extraordinary, vide number S.O. 709(E), dated the 20th August, 1998, namely:-




2. In the said notification, in the Table, after serial number 34 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)
 "35                          2015-16                           1081".




                                               [Notification No. 60 /2015/F.No.142/10/2015-TPL]




                                                                     [Gaurav Kanaujia]
                                                               Director to the Government of India




Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section(ii), vide number S.O.709(E), dated the 20th August, 1998 and last
amended vide number S.O. 1498(E), dated the 11th June, 2014.

 
 
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