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