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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
NOTIFICATION
INCOME-TAX

New Delhi, the 6
th
day of June, 2013

S.O. 1464(E) - In exercise of the powers conferred by clause (v) of the
Explanation to section 48 of the Income-tax Act, 1961 (43 of 1961), the Central
Government hereby makes the following amendment in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), Central
Board of Direct Taxes published in the Gazette of India, Extraordinary, vide
number S.O. 709(E), dated the 20
th
August, 1998, namely:-

2. In the said notification, in the Table, after serial number 32 and the entries
relating thereto, the following serial number and entries shall be inserted,
namely:-

Sl. No. Financial Year Cost Inflation Index
(1) (2) (3)
33 2013-14 939



[Notification No.40/2013/F.No.142/7/2013-TPL]

[Ashis Mohanty]
Under Secretary to Government of India


Note:- The principal notification was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section(ii), vide number S.O.709(E), dated
the 20
th
August, 1998 and lastly amended vide number S.O.2187 (E), dated the
17
th
September, 2012.