| Financial Year | CII | Financial Year | CII |
| 1981-82 | 100 | 1998-99 | 351 |
| 1982-83 | 109 | 1999-2000 | 389 |
| 1983-84 | 116 | 2000-01 | 406 |
| 1984-85 | 125 | 2001-02 | 426 |
| 1985-86 | 133 | 2002-03 | 447 |
| 1986-87 | 140 | 2003-04 | 463 |
| 1987-88 | 150 | 2004-05 | 480 |
| 1988-89 | 161 | 2005-06 | 497 |
| 1989-90 | 172 | 2006-07 | 519 |
| 1990-91 | 182 | 2007-08 | 551 |
| 1991-92 | 199 | 2008-09 | 582 |
| 1992-93 | 223 | 2009-10 | 632 |
| 1993-94 | 244 | 2010-11 | 711 |
| 1994-95 | 259 | 2011-12 | 785 |
| 1995-96 | 281 | 2012-13 | 852 |
| 1996-97 | 305 | 2013-14 | 939 |
| 1997-98 | 331 | 2014-15 | 1024 |
How to Calculate Long Term Capital Gains?
LTCG = Full value of consideration received or accruing – (indexed cost of acquisition + indexed cost of improvement + cost of transfer)
Where, Indexed cost of acquisition =Cost of acquisition x CII of year of transfer /CII of year of acquisition
Indexed cost of improvement =Cost of improvement x CII of year of transfer /CII of year of improvement
CII = Cost Inflation Index (Please see chart given below)
Tax liability on LTCG to be taken at 20%.