F&O Trading Tax
Calculator India FY 2026-27
Calculate tax on Futures & Options (F&O) income — non-speculative business income at slab rates under Section 43(5)(d). Old vs new regime, audit thresholds, loss carry-forward 8 years.
Quick answer: F&O (Futures and Options) trading income is taxed as NON-SPECULATIVE BUSINESS INCOME under Section 43(5)(d) of the Income Tax Act 1961 — added to other income and taxed at slab rates. Old regime 0/5/20/30% slabs; new regime 0/5/10/15/20/25/30% slabs FY 2026-27 (carried over from FY 2025-26 — Feb 2026 Budget kept the new regime structure). F&O loss can offset any non-salary income in the same FY (Section 71) and carry forward 8 years (Section 72) — requires timely ITR-3 filing. Tax audit (Section 44AB) required if turnover > ₹10 crore (raised from ₹5 cr in Budget 2020). Presumptive taxation (Section 44AD) at 6% deemed profit available if turnover < ₹2 crore. Turnover for F&O = absolute sum of profits + losses of each trade (notional). All expenses deductible: brokerage, STT (Options 0.0625% / Futures 0.0125% sale), exchange fees, GST, depreciation, internet, advisory. Reported via ITR-3 Schedule BP — and for AY 2026-27 the ITR-3 due date is 31 August 2026 where no audit applies, not 31 July: the Finance Act 2026 amended Section 139(1) to move non-audit ITR-3/ITR-4 filers to 31 August permanently, leaving 31 July for ITR-1/ITR-2 salary filers. Audit cases file by 31 October 2026. Miss the due date and the 8-year carry-forward is forfeited; a belated return under Section 139(4) is allowed up to 31 December 2026 but cannot carry losses forward. Source: Income Tax Act 1961 ss. 43(5), 71, 72, 44AB, 44AD, 139; Finance Act 2026; Income Tax Department e-filing portal.
Last reviewed 9 August 2026 by the Richify AI editorial team.
After all expenses (brokerage, STT, exchange fees, etc.). Negative = loss, eligible for offset + carry-forward.
✓ Below ₹2 cr — presumptive (Section 44AD) available
Total Taxable Income
₹13.00 lakh
other + F&O profit
Total Tax (incl. 4% cess)
₹78,000
New regime slabs
Incremental Tax on F&O
₹78,000
effective 15.60%
Net Profit Status
Profit
tax owed
Compliance + filing requirements
- • ITR-3 required — business income schedule. AY 2026-27 due date 31 August 2026 (non-audit) / 31 October 2026 (audit). The 31 July date applies to ITR-1/ITR-2 only.
- • Audit at ₹10 cr+ turnover — CA filing of Form 3CA-3CD by 30 September. Typical fee ₹15k-₹50k.
- • Section 44AD presumptive available — declare 6% of turnover (₹3.00 lakh) as deemed profit. 5-year lock-in once elected.
- • F&O loss offsets — any income except salary in same FY (Section 71). Carry forward 8 years (Section 72) — REQUIRES timely ITR filing.
- • Late filing penalty — ₹5,000 (Section 234F); plus interest under 234A/234B/234C.
- • Allowable expenses — brokerage, STT (0.0625% Options/0.0125% Futures sale), exchange charges, GST, depreciation, internet, advisory, home office.
How to report F&O income in ITR-3
F&O is business income, so salary-only forms (ITR-1) and the no-business form (ITR-2) do not apply — you must file ITR-3. Here is the end-to-end flow and the exact schedules involved.
Documents to gather first
- • Broker tax P&L — Zerodha/Upstox/ICICIDirect issue a yearly statement with F&O turnover and realised profit.
- • Contract notes — to total brokerage, STT, exchange and SEBI charges, and GST (all deductible).
- • Bank/ledger statements — funds moved to and from the trading account.
- • AIS / 26AS — reconcile the SFT-reported turnover so you do not get a mismatch notice.
Where it goes in ITR-3
- • Trading Account + P&L — gross F&O receipts, expenses, net profit/loss.
- • Schedule BP — net profit flows here as non-speculative business income.
- • Schedule CFL — any unabsorbed loss to carry forward (8 years, Section 72).
- • Part A-General → Audit Information — flag Section 44AB if it applies; enter the CA's Form 3CB-3CD / UDIN.
Filing deadlines (AY 2026-27)
- • 31 August 2026 — ITR-3 due date when no audit is required. This is the date that applies to almost every retail F&O trader. The Finance Act 2026 amended Section 139(1) to move non-audit ITR-3 and ITR-4 filers off the common 31 July date, permanently, from AY 2026-27 onwards.
- • 31 July 2026 — ITR-1 / ITR-2 only (salary and no business income). If you traded F&O you are not on this date, even if most of your income is salary.
- • 30 September 2026 — tax-audit report (Form 3CB-3CD) due where Section 44AB applies.
- • 31 October 2026 — ITR-3 due date in audit cases. A partner of a firm that is itself under audit also moves to 31 October.
- • Miss the due date and you lose the loss carry-forward — the single most expensive ITR-3 mistake F&O traders make. A belated return (Section 139(4)) still allows set-off within the same year but not carry-forward; for AY 2026-27 the Income Tax Department puts the belated deadline at 31 December 2026, or before the assessment is completed, whichever is earlier.
F&O business income vs STCG / LTCG capital gains
A futures or options contract is not a capital asset (Section 2(14)), so F&O profit is never STCG or LTCG — it is business income at slab rates. STCG/LTCG apply only to the underlying cash-market equity. Misclassifying F&O as capital gains is the most common — and costly — error. Here is how each bucket is actually taxed in FY 2026-27:
F&O (futures & options)
Section 43(5)(d)
Non-speculative business income. Slab rates. Expenses deductible. Loss offsets any non-salary income; carry forward 8 years.
Intraday cash equity
Section 43(5)
Speculative business income. Slab rates. Loss offsets only other speculative profit; carry forward 4 years.
Delivery equity — STCG (≤12 months)
Section 111A
20% flat (raised from 15% by the July 2024 Budget). Surcharge capped at 15%. No expense deduction beyond cost.
Delivery equity — LTCG (>12 months)
Section 112A
12.5% above a ₹1.25 lakh annual exemption (raised from 10% / ₹1 lakh). Applies to listed shares & equity funds.
File F&O under capital gains (ITR-2) by mistake and you forfeit expense deductions and the 8-year loss carry-forward, and risk a defective-return notice (Section 139(9)).
F&O tax audit thresholds — Section 44AB explained
Most retail F&O traders never cross an audit threshold, but the rules interact in ways that trip people up — especially loss-makers who want to carry losses forward. Work through these in order:
1. Turnover above ₹10 crore → audit
Because F&O settles almost entirely digitally (cash receipts/payments under 5%), the higher ₹10 crore limit applies, not ₹1 crore (Section 44AB proviso, Budget 2020). Turnover here is the absolute sum of each trade's profit and loss — not contract value.
2. Below ₹2 crore → presumptive option (44AD)
Declare 6% of turnover as deemed profit and skip audit and detailed books. But you cannot then claim actual (higher) expenses, and electing 44AD locks you in for 5 years (Section 44AD(4)). Often a bad deal for thin-margin or loss-making traders.
3. The loss-maker trap (Section 44AB(e))
If you previously opted into 44AD and now report profit BELOW 6% (or a loss) while your total income exceeds the basic exemption limit, you are pushed out of 44AD and into audit under 44AB(e). A trader with, say, ₹40 lakh turnover and a loss can therefore still need an audit to carry that loss forward. If you never elected 44AD and stay under ₹10 crore, a plain loss does not by itself force an audit — you simply maintain books and file ITR-3 on time.
4. If audit applies
A Chartered Accountant certifies your books and files Form 3CB-3CD by 30 September; you then file ITR-3 by 31 October. Typical CA fee ₹15,000–₹50,000. Keep contract notes and the broker P&L ready — the auditor reconciles turnover, expenses and the speculative/non-speculative split.
Primary sources: Income Tax Act 1961 ss. 43(5)(d), 71, 72, 44AB, 44AD, 139(1) and 139(4); Finance Act 2026, which amended Section 139(1) to give non-audit ITR-3/ITR-4 filers a 31 August due date from AY 2026-27 onwards; Income Tax Department e-filing portal, which puts the AY 2026-27 belated return at 31 December 2026 and confirms the Income-tax Act, 2025 applies from 1 April 2026, with pre-April-2026 business losses carried forward "in the manner provided under section 72 of the old Act". Last updated 5 August 2026 — tax dates and thresholds change; confirm your own position on incometax.gov.in before filing.
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Try Richify freeHow it works
F&O (Futures & Options) income in India is taxed as NON-SPECULATIVE BUSINESS INCOME under Section 43(5)(d) of the Income Tax Act 1961:
- Slab rates apply — not 30% flat like crypto. Combined with salary, business, other income to determine bracket.
- All expenses deductible — brokerage, STT, exchange fees, GST on charges, depreciation, internet, advisory subscriptions, home office.
- Loss offset and carry-forward — can offset any income except salary; carry forward 8 years (Section 72). Requires timely ITR filing.
- Audit at ₹10 crore turnover — Section 44AB. Below ₹2 cr can elect presumptive (Section 44AD) 6% deemed profit. Turnover = absolute sum of profits + losses.
Reported via ITR-3 Schedule BP. For AY 2026-27, file by 31 August 2026 (non-audit) or 31 October 2026 (audit) to preserve loss carry-forward — F&O is business income, so the salary-filer 31 July date does not apply to you.
Primary sources: Income Tax Act 1961 ss. 43(5)(d), 71, 72, 44AB, 44AD, 139(1)/139(4); Finance Act 2026 (amended s.139(1) to give non-audit ITR-3/ITR-4 filers a 31 August due date from AY 2026-27); Income Tax Department e-filing portal (belated return for AY 2026-27 "may be furnished on or before 31st December 2026") and its transition guidance on the Income-tax Act, 2025. Last updated 5 August 2026 — confirm current dates on incometax.gov.in before filing.
How to use this calculator
- Enter your annual F&O net profit or loss (signed — losses as negative). This is the bottom-line after subtracting brokerage, STT, exchange charges, and other business expenses.
- Enter your other income (salary, rental, interest, equity capital gains) — F&O income stacks on top to determine your tax slab.
- Select tax regime (old or new). Both treat F&O at slab rates — only the slab structure differs.
- Review tax owed at the relevant slab + 4% Health & Education Cess + applicable surcharge.
- If you have F&O losses, the calculator notes carry-forward eligibility (8 years under Section 72) — preserved only if ITR filed by due date. If audit applies (turnover > ₹10 cr), note compliance burden.
❓ Frequently Asked Questions
How is F&O trading income taxed in India?
F&O (Futures and Options) trading income is treated as NON-SPECULATIVE BUSINESS INCOME under Section 43(5)(d) of the Income Tax Act, 1961. It is added to your other taxable income and taxed at applicable SLAB rates — not at the 30% flat rate that applies to crypto (Section 115BBH) or 15%/20% for equity LTCG. Reported in ITR-3 (Business income from F&O). Allows deduction of trading expenses: brokerage, exchange transaction charges, STT, GST on charges, demat/account maintenance, depreciation on computer/laptop used for trading, internet, data feeds, advisory subscriptions, home office (if exclusively used). This makes F&O different from intraday equity (speculative income with restricted loss offset).
Is this an options trading or FNO (futures) tax calculator too?
Yes. F&O stands for Futures and Options, so this F&O trading tax calculator also works as an options trading tax calculator and a futures (FNO) tax calculator — the income-tax treatment is identical for both. Whether you trade index options, stock options, index futures or stock futures, your net profit is non-speculative business income taxed at slab rates (Section 43(5)(d)), and STT, brokerage and exchange charges are deductible. Enter your combined net F&O profit or loss and the calculator applies the AY 2026-27 slabs the same way for options and futures.
What is the F&O turnover calculation?
ABSOLUTE SUM of profit/loss of each F&O trade — a notional figure, NOT the gross transaction value. Example: 5 trades with profits/losses of +₹50,000, −₹30,000, +₹20,000, +₹10,000, −₹15,000 = absolute sum ₹50k + ₹30k + ₹20k + ₹10k + ₹15k = ₹1,25,000 turnover. NET profit/loss is +₹35,000 (separately taxable). For options: turnover = absolute (sale value − purchase value) PLUS the premium received on sold options. For futures: turnover = absolute (sale − purchase) of each trade. Used to determine: (1) Tax Audit threshold ₹10 crore under Section 44AB (since Budget 2020 raised from ₹5 cr). (2) Presumptive taxation eligibility ₹2 crore under Section 44AD.
Do I need a tax audit for F&O trading?
Required (Section 44AB) if F&O turnover exceeds ₹10 crore in a financial year. Threshold raised from ₹5 crore to ₹10 crore in Budget 2020 to align with digital-payment-heavy businesses (F&O is exclusively electronic). Audit requires hiring a Chartered Accountant (₹15,000-₹50,000 typical fee) to certify books and file Form 3CA-3CD by 30 September of AY. EVEN BELOW ₹10 cr: if you claim a LOSS and want to carry it forward AND your total income excluding the F&O loss exceeds the basic exemption limit, AND your F&O turnover exceeds ₹2 crore (Section 44AB(e)) — audit is still required. Compliance gotcha for retail traders with large losses. Many small F&O traders use Section 44AD presumptive (6% deemed profit) to avoid audit entirely if turnover < ₹2 cr.
Can F&O losses offset other income?
Yes — F&O loss is non-speculative business loss and can be offset against ANY income head (interest, rental, capital gains, other business) EXCEPT salary, within the same FY (Section 71). Critical advantage over: (a) Crypto losses (Section 115BBH(3) blocks offset against any other income), (b) Intraday equity loss (speculative — can only offset other speculative profit), (c) LTCG loss (can offset only LTCG/STCG). If F&O loss exceeds other income, the remainder can be CARRIED FORWARD 8 YEARS under Section 72. Carry-forward requires ITR-3 filing by the due date — for AY 2026-27 that is 31 August 2026 for non-audit filers (the Finance Act 2026 moved ITR-3/ITR-4 off the common 31 July date), or 31 October 2026 where Section 44AB audit applies. Filed late = lose carry-forward right. F&O losses cannot offset salary income — common confusion.
Is F&O eligible for Section 44AD presumptive taxation?
Yes — F&O turnover up to ₹2 crore (raised from ₹1 cr in Budget 2023) qualifies for presumptive taxation under Section 44AD. Declare 6% of turnover as deemed profit (since F&O is digital — non-digital would be 8%). No need to maintain detailed books, no audit required. But: (1) Cannot claim actual expenses if higher than deemed profit. (2) Locked-in for 5 consecutive years once elected (Section 44AD(4)) — exit causes 5-year ban. (3) Must pay advance tax under Section 211(2) by 15 March (single instalment for 44AD taxpayers). Often suboptimal vs maintaining books when actual profit is below 6% of turnover (you'd pay tax on more than you actually earned). Run the calculation both ways before electing.
How is STT treated for F&O traders?
STT (Securities Transaction Tax) on F&O is FULLY DEDUCTIBLE against F&O income as a business expense (Section 36(1)). Different from STT on equity transactions where it is not deductible (separate provision under Section 88E rebate was withdrawn from AY 2008-09). F&O STT rates FY 2025-26: Options sale: 0.0625% of premium (was 0.05% pre-Budget 2023); Options exercise: 0.125% of strike × quantity (pre-Budget 2023 rate); Futures sale: 0.0125% of contract value. STT visible on contract notes from broker (Zerodha, ICICIDirect, etc.) — sum up YTD and deduct in ITR-3 as an expense. Brokerage, exchange transaction charges, SEBI fees, GST on charges, demat charges all similarly deductible.
What other expenses can F&O traders deduct?
All expenses 'wholly and exclusively' for the business under Section 37(1). Common deductions: (1) Brokerage (Zerodha ₹20/order F&O, ICICIDirect varies, etc.) — major expense for high-frequency traders. (2) Exchange transaction charges (NSE/BSE charges visible on contract notes). (3) SEBI turnover fee. (4) Clearing member charges. (5) GST 18% on brokerage + exchange charges. (6) STT (described above). (7) Internet and data costs (proportional if shared with personal use — typically 50-80% deductible). (8) Depreciation on computer/laptop used for trading (40% if used exclusively for business; lower if mixed). (9) Home office — % of rent + electricity if separate room used exclusively. (10) Advisory and data subscriptions (Bloomberg, TickerTape Pro, Sensibull, etc.). (11) Books and training. Maintain proper invoices for all.
How do I report F&O in ITR?
ITR-3 (Profit and Gains of Business or Profession) for individuals with F&O income. Key parts: Schedule BP (Business and Profession) carries the net profit/loss to your total income; the Trading Account, P&L and Balance Sheet schedules hold the books; Schedule CFL records losses carried forward; and Part A-General 'Audit Information' is where you flag whether Section 44AB audit applies. If audited, the CA files Form 3CB-3CD (or 3CA-3CD) separately on the e-filing portal and you enter the audit/UDIN details in ITR-3. Required disclosures: (1) Total turnover (absolute sum method). (2) Gross profit (net of all trade losses but pre-expense). (3) Trading expenses listed itemwise. (4) Net profit/loss. (5) Depreciation as per Section 32. ITR-3 is significantly more complex than ITR-1 (salary only) or ITR-2 (no business) — most F&O traders use a CA or service like Cleartax/Quicko (~₹3,000-₹15,000) for ITR-3 filing. Critical: file by 31 August 2026 (non-audit) or 31 October 2026 (audit) for AY 2026-27 to preserve the loss carry-forward right.
Is F&O income taxed as capital gains (STCG/LTCG)?
No. A derivatives contract is not a 'capital asset' under Section 2(14), so F&O profit is NEVER taxed as STCG or LTCG — it is non-speculative business income (Section 43(5)(d)) at slab rates. This is the single most common reporting mistake. STCG/LTCG rates apply only to the underlying DELIVERY equity, not to futures or options. For contrast, on cash-market equity (FY 2026-27): STCG (held ≤12 months, Section 111A) is 20% and LTCG (held >12 months, Section 112A) is 12.5% above a ₹1.25 lakh annual exemption — both raised by the July 2024 Budget (from 15% and 10%). Intraday cash equity is different again: speculative business income at slab rates. If you wrongly file F&O under capital gains (ITR-2), you lose the right to deduct trading expenses and to carry the loss forward 8 years, and the return can be treated as defective.
Can I trade F&O part-time and still claim losses?
Yes — F&O income is business income regardless of whether you trade full-time or part-time. Part-time traders (with primary salary income) still report F&O in ITR-3 as business income. F&O loss in this case can offset any non-salary income (rental, interest, capital gains, etc.) but cannot offset salary. Excess loss carries forward 8 years. The 'business intent' test from Section 43(5)(d) is liberal — even occasional F&O activity qualifies. Maintain proper records: contract notes, P&L statements from broker, bank statements showing F&O transfers. Trading activity volume doesn't disqualify business treatment — even 5-10 trades per year qualifies as long as the intent is profit-seeking.
What's the difference between F&O and intraday equity tax treatment?
Critical distinction: (1) F&O (Section 43(5)(d)): NON-SPECULATIVE business income. Slab rates. Loss offsets ANY income except salary. 8-year carry-forward. (2) Intraday equity (same-day buy + sell of cash shares): SPECULATIVE business income (Section 43(5)). Slab rates. Loss offsets ONLY OTHER SPECULATIVE INCOME (not non-speculative business, not capital gains). 4-year carry-forward (vs 8 for F&O). Many retail traders confuse these — F&O is much more favourable for loss treatment. STT also differs: intraday STT 0.025% on sell side (deductible); F&O STT rates as above. Booking your trades correctly in ITR-3 (separate schedules) is essential — auditors check the distinction carefully.
F&O me kitna tax lagta hai? (How much tax on F&O in India in Hindi)
F&O par tax: aapki total income ke slab rate par lagta hai — 5%, 10%, 15%, 20%, 25% ya 30% — kyunki F&O ko 'non-speculative business income' mana jata hai (Section 43(5)(d)). Crypto ki tarah 30% flat tax NAHI hai. Agar aapki total income (salary + F&O profit + dusri income) ₹12 lakh tak hai naye regime me, toh kuch bhi tax nahi (Section 87A rebate ki wajah se). ₹15 lakh tak salary par tax kareeb ₹97,500 hota hai (effective ~6.5%). F&O ki kharcha — brokerage, STT, exchange charges, internet, laptop depreciation — sab deductible hai (Section 37). Net profit (sale − buy − expenses) par hi tax lagta hai. F&O loss aapki dusri income (rental, interest, business) se offset ho sakti hai, salary se nahi. Audit lagega agar turnover ₹10 crore se zyada hai (Section 44AB).
Kya F&O loss se salary tax kam ho sakta hai?
Nahi. Section 71(2A) ke under, business loss (including F&O loss) salary income se offset NAHI ho sakti. Lekin F&O loss aapki dusri income — rental, interest, FD interest, business income, equity capital gains — se offset ho sakti hai. Bachi hui loss agle 8 saal tak carry-forward kar sakte hain Section 72 ke under — agar ITR-3 due date par file kiya jaye. AY 2026-27 ke liye non-audit ITR-3/ITR-4 ki due date 31 August 2026 hai (Finance Act 2026 ne inhe 31 July se alag kar diya; 31 July ab sirf ITR-1/ITR-2 salary filers ke liye hai), aur audit case me 31 October 2026. Late file karne par carry-forward right kho jata hai. Example: agar aapki salary ₹12 lakh hai aur F&O me ₹2 lakh ki loss hai, toh aap salary tax kam nahi kar sakte; lekin agar saath me ₹1 lakh rental income hai, toh F&O loss us ₹1 lakh ko zero kar degi, baaki ₹1 lakh loss carry forward ho jayegi.
F&O trader ko audit karwana zaroori hai kya?
Audit (Section 44AB) zaroori hai sirf in cases me: (1) Turnover ₹10 crore se zyada hai (Budget 2020 me ₹5 cr se badha kar ₹10 cr kiya gaya). (2) Aap loss claim karna chahte hain aur carry-forward chahiye, total income (excluding F&O loss) basic exemption se zyada hai, AUR turnover ₹2 cr se zyada hai — Section 44AB(e) ke under audit lagega. Choti retail traders (turnover < ₹2 cr) Section 44AD presumptive le sakte hain — 6% deemed profit declare karke audit avoid kar sakte hain. Audit ke liye CA hire karna padta hai (typically ₹15,000–₹50,000 fees) aur Form 3CA-3CD bharna padta hai 30 September AY tak. Turnover ka calculation: absolute sum of profit/loss of each trade — NOT gross transaction value.
When is the ITR-3 deadline for F&O traders for AY 2026-27?
31 August 2026 if no tax audit applies to you — which is the case for the large majority of retail F&O traders. This trips people up because 31 July is the date most widely reported: the Finance Act 2026 amended Section 139(1) so that non-audit filers using ITR-3 and ITR-4 have a due date of 31 August of the assessment year, leaving 31 July for ITR-1 and ITR-2. It is a permanent change from AY 2026-27 onwards, not a one-off extension. Because F&O income is business income, you file ITR-3 and take the 31 August date even if salary is the bulk of your income. Where Section 44AB audit applies, the tax-audit report (Form 3CB-3CD) is due 30 September 2026 and the return 31 October 2026; a partner of a firm that is itself under audit also moves to 31 October. If you miss your due date you can still file a belated return under Section 139(4) — the Income Tax Department states this may be furnished on or before 31 December 2026, or before the assessment is completed, whichever is earlier — but a belated return forfeits the 8-year loss carry-forward under Section 72, which is usually far more expensive than the ₹5,000 late fee under Section 234F.
FY 2026-27 is the first year under the Income-tax Act, 2025 — what changes for F&O traders?
First, the return you are filing in 2026 is not affected: AY 2026-27 covers income earned in FY 2025-26, which falls entirely under the Income-tax Act, 1961, filed on ITR-3, with tax audit under Section 44AB reported on Forms 3CA/3CB-3CD. The Income Tax Department confirms the new Act applies from 1 April 2026, so it governs FY 2026-27 — referred to as Tax Year 2026-27 — the year this calculator's slabs cover. Two points matter for traders. (1) Losses already banked survive the transition: the Department states that business losses brought forward from years before 1 April 2026 can be set off against only business income and carried forward under the new Act 'in the manner provided under section 72 of the old Act' — so an F&O loss you carried forward from earlier years keeps its 8-year run. (2) Filing on time remains a hard condition, not a formality: Section 122(5) of the Income-tax Act, 2025 makes furnishing the return within the prescribed due date a statutory pre-condition for claiming deductions. The familiar section numbers are renumbered under the new Act — tax audit moves from Section 44AB to Section 63, reported in the new consolidated Form No. 26 (Rule 47 of the Income-tax Rules, 2026) for tax years commencing on or after 1 April 2026, while Forms 3CA/3CB/3CD continue for assessment years up to AY 2026-27. Amounts and thresholds were not changed by the renumbering. Verify your own position on incometax.gov.in before filing.
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Further Reading
Track your F&O P&L before the 31 August ITR-3 deadline
Richify keeps your trading account, salary, bank and investment balances in one place — so the net profit, expenses and carry-forward loss you report in Schedule BP are numbers you can actually reconcile, not a scramble through contract notes in August.
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