GOVERNMENT OF INDIA
                            MINISTRY OF FINANCE
                          DEPARTMENT OF REVENUE
                       CENTRAL BOARD OF DIRECT TAXES

                                  NOTIFICATION
                                   INCOME-TAX

                                              New Delhi, the 17th September 2012


S.O. 2187(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 amendment in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), Central
Board of Direct Taxes, number S.O.709 (E), dated the 20th August, 1998, namely:-

       In the said notification, in the Table, after serial number 31 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)
  "32                       2012-13                                852"


                            [Notification No. 38/2012/F.No.142/2/2012-SO (TPL)]


                                                                  [Ashis Mohanty]
                                            Under Secretary to 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 lastly amended vide number S.O.1438 (E), dated the 23rd
June, 2011.