Case law › Notifications › 2026 › Notification No. 85/2026 [F.No.370149/112/2026-TPL] / SO 3889(E) : Cost Inflation Index for Financial year, 2026-27

Notification 15 July 2026

Notification No. 85/2026 [F.No.370149/112/2026-TPL] / SO 3889(E) : Cost Inflation Index for Financial year, 2026-27

Ministry of Finance

What this is

Notification No. 85/2026 [F.No.370149/112/2026-TPL] / SO 3889(E) : Cost Inflation Index for Financial year, 2026-27 was published on 15 July 2026. Its subject is Ministry of Finance.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.72	s.112

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 15th July, 2026
(INCOME-TAX)
S.O. 3889(E).— In exercise of the powers conferred by section 72(8)(a) of the Income-tax Act, 2025 (30 of 2025), the Central Government hereby specifies the Cost Inflation Index as mentioned in column (3) of the Table below for the Financial Years mentioned in the corresponding entry in column (2) of the said Table, namely:–
TABLE
Sl. No. Financial Year Cost Inflation Index
(1) (2) (3)
1. 2026-27 384.
2. This notification shall apply to the tax year 2026-27 on and from the 1st day of April, 2026 and subsequent tax years.
[F. No. 85/2026/F.No.370149/112/2026-TPL]
KRITIKA JAIN, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No. 703 — Section 75 l Set-off of Losses of Firms 18 April 1995
Circular No. 587 — 479. Whether, where in respect of an assessment year, there is income under a head, the loss, if any, under any other he 11 December 1990

← Notification No. 86/2026 [F. No. 300196/75/2024-ITA-I] / SO 3919(E) · Notification No. 84/2026 [F.No. 500/PF-15/S10(23FE)/FT&TR-II] / SO 3890(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.