Tax treatment depends on whether share and F&O activity is classified as investment (capital gains) or trading (business income), affecting ITR form and audit requirements.
Key decisions
- Delivery equity — STCG/LTCG in ITR-2 or ITR-3
- F&O turnover and tax audit under Section 44AB if applicable
- Broker P&L, contract notes, and AIS reconciliation
- Set-off and carry-forward of losses per schedule rules
We file via ITR-2, ITR-3, and capital gains guide.
