Mishra and Associates

Income Tax

F&O / Capital Gain Tax

We compute F&O turnover, capital gains and set-off of losses from your broker statements, determine tax audit applicability and file the right ITR for traders and investors.

Starting from
₹2,499
Timeline
2–4 working days

Professional fee. Government fees at actuals.

What’s included

  • F&O turnover computation
  • ITR-3 filing for F&O traders
  • Long-term and short-term capital gains
  • Crypto / virtual digital asset tax
  • Loss set-off and carry forward
  • P&L from broker reports

How it works

  1. 1

    Consultation

    Tell us what you need. We confirm scope, timelines and a fixed fee.

  2. 2

    Documents

    You receive a tailored checklist and share documents securely.

  3. 3

    Execution

    Our team prepares, reviews and files on the relevant portals.

  4. 4

    Delivery

    You receive acknowledgements, certificates and a compliance calendar.

FAQ

F&O & Capital Gain: common questions.

Quick answers before you get in touch. More in our full FAQ.

No. Futures and options trading is treated as non-speculative business income and is reported in ITR-3. Intraday equity trading is speculative business income. Delivery-based share sales are capital gains.

An audit is required if your trading turnover — calculated as the total of absolute profits and losses on each trade — exceeds ₹10 crore, or in some cases where you declare a loss or low profit after opting out of presumptive taxation. We compute turnover trade by trade from your broker statements.

Yes. Non-speculative business losses can be carried forward for eight years and set off against business income — but only if the return is filed by the due date.

Short-term gains on listed equity (held up to 12 months) are taxed at 20%. Long-term gains are taxed at 12.5% on the amount exceeding ₹1.25 lakh in a financial year.

Let’s get your compliance off your plate.

Tell us what you need. We’ll confirm scope, timeline and a fixed fee — usually the same day.