Income Tax On
Intraday And F & O
Trading 2025
Intraday trading is considered speculative business income under
section 43(5)
of the Income Tax Act
Your
Income
from intra-day trading will be considered as speculative business income.
intraday trading is a business income, you must file
ITR-3
Don't Confuse
Low
Income With
Low
Tax
Assuming that income below Rs.12 Lac Means
NO TAX
is a Dangerous misconception
Taxed as per
Normal Income Tax
Slab rates 5%,20%,30% depending on total income
Loss set-off only against
speculative profits
If not set off it the same year, losses can be carried forword for up to
4 years