Articles by CA Ravi Chauhan

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Taxability of Futures and Options (F&O) Transactions under the Income Tax Act, 1961

Posted by CA Ravi Chauhan 01 September 2025 13776 Views

Comprehensive guide on tax treatment of Futures & Options (F&O) under the Income Tax Act, 1961 for FY 2024-25 (AY 2025-26). Covers classification, taxation of profits and losses, turnover calculation, tax audit applicability, presumptive taxation, ITR reporting, and deductible expenses as per ICAI Guidance Note (Revised 2025).




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