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F&O Trading Tax in India (2026): Business Income, ITR-3, Audit & Loss Rules

02/11/2026 by Rohan Mehta

F&O profit is business income, not capital gains. Learn ITR-3 filing, turnover and audit rules, and how F&O losses set off and carry forward for 8 years.

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Categories Income Tax Tags business income tax, fno loss carry forward, fno taxation, futures and options tax, intraday vs fno, ITR-3, tax audit section 63 Leave a comment

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