COST INFLATION INDEX PAWIMAWHNA

CII (Cost Inflation Index) kan tih hi tehfawng pakhat ani a thil man sang zel hmanga a hlutna tehna atana hman a ni, a thil teh ber chu Long Term Capital Asset hi a lei hun laia a hlutna tur teh na a ni. Thil man sang zel mil tura a Fair Market Value (A hlutna awm tawk) zawn nan a hman a ni thin.Cost Inflation Index hi kum tin a sang tulh tulh zel a, Inflation kalphung tihna a ni.

2015 CII - 240

2024 CII - 348

Entirnan:

Mawia chuan kum 2015 khan SBI Shares chu Rs. 1,00,000 man a lei a.

SBI Company ah nuai Rs. 1,00,000 peipung turin a dah tihna.

Kum 2024 ah hralh a duh ta a, CII tehfawng hmangin engzat man hu anga lei nge anih tih kan chhut dawn a ni.

Kum 2015 hun laia CII - 240

Kum 2024 hun laia CII - 348

Cost of Aquisition (Lei hun laia a hlutna)

= 1,00,000 × 348/240

= 1,45,000

Tichuan SBI Share Rs. 1,00,000 man chu kum 2024 ah chuan a Fair Value Market (a hlutna awm tawk) chu Rs. 1,45,000 tihna a ni. SBI Share hi kum 2024 hian a hralh duh anih chuan Fair Value Market chu Rs. 1,45,000 tihna ani ang, hemi aia sang hian a SBI Share hlutna chu a pung anih chuan Inflation chu a khum zan zan tihna ani anga, a hlutna a tlahniam zawk anih chuan Inflation a khum theilo tihna ani ve thung ang.