suppose i buy a house in 1990-91 for rs 10 lakhs nd incur some cost of improvement in 1995-96 worth rs 5 lakhs.......i gift it to mr.X in 1999-00....he sells the house in 2009-10 for 20 lakhs.........while computing LTCG in the hands of mr.X.,...indexation of the cost we take the base of 1999-00 for the initial cost of 10 lakhs .....but fr the cost of improvement which year will we take as a base for indexing?1995-96 or 99-00???