Existing (Financial Year 2016 - 2017 or AY 2017-18)
If Asset held for more than 3 years,it is a Long Term Capital Asset and Long Term Capital Gain will be charged on it.
New(Financial Year 2017 - 2018 or AY 2018-19)
If Asset held for more than 2 years,it is a Long Term Capital Asset and Long Term Capital Gain will be charged on it.
Indexation
Existing (Financial Year 2016 - 2017 or AY 2017-18)
- On Long Term Capital Gain,Indexation will be applicable on Asset
- Base Year is 1981
- For Assets held before 1/4/1981,FMV as on 1/4/1981 is applicable
| Financial Year | CII | Financial Year | CII | Financial Year | CII |
| Before 1/4/1981 | 100 | 1992-93 | 223 | 2004-05 | 480 |
| 1981-82 | 100 | 1993-94 | 244 | 2005-06 | 497 |
| 1982-83 | 109 | 1994-95 | 259 | 2006-07 | 519 |
| 1983-84 | 116 | 1995-96 | 281 | 2007-08 | 551 |
| 1984-85 | 125 | 1996-97 | 305 | 2008-09 | 582 |
| 1985-86 | 133 | 1997-98 | 331 | 2009-10 | 632 |
| 1986-87 | 140 | 1998-99 | 351 | 2010-11 | 711 |
| 1987-88 | 150 | 1999-00 | 389 | 2011-12 | 785 |
| 1988-89 | 161 | 2000-01 | 406 | 2012-13 | 852 |
| 1989-90 | 172 | 2001-02 | 426 | 2013-14 | 939 |
| 1990-91 | 182 | 2002-03 | 447 | 2014-15 | 1024 |
| 1991-92 | 199 | 2003-04 | 463 | 2015-16 | 1081 |
New(Financial Year 2017 - 2018 or AY 2018-19)
- On Long Term Capital Gain,Indexation will be applicable on Asset
- Base Year is 2001
- For Assets held before 1/4/1981,FMV as on 1/4/2001 is applicable
| Financial Year | CII | Financial Year | CII |
| 2001-02 | 100 | 2009-10 | 148 |
| 2002-03 | 105 | 2010-11 | 167 |
| 2003-04 | 109 | 2011-12 | 184 |
| 2004-05 | 113 | 2012-13 | 200 |
| 2005-06 | 117 | 2013-14 | 220 |
| 2006-07 | 122 | 2014-15 | 240 |
| 2007-08 | 129 | 2015-16 | 254 |
| 2008-09 | 137 | 2016-17 | 264 |
