Circular No. 791/2000 — Cost inflation index — annual updates
Date: 2000-01-01 Status: ACTIVE Category: Capital Gains Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Notifies cost inflation index for computation of indexed cost of acquisition.
Key Directions
- CII to be used for computing indexed cost of acquisition.
- Base year: FY 2001-02 (CII = 100).
- Updated annually by CBDT notification.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 48 | 70 | Yes |
Cross-References
Act Sections
- Section 48
- Section 70
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars