Carry Forward of Share Trading Losses AY 2025-26: New ITR Business Codes, Income Tax Rules, Section 44AB Audit, F&O & Intraday Compliance with Examples

CA Varun Guptapro badge , Last updated: 13 August 2025  
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Introduction This article provides a comprehensive professional guide on the carry forward and set-off of share trading losses for Assessment Year (AY) 2025-26. It explains the statutory provisions, ITR compliance rules, and practical examples for various forms of trading, including intraday equity

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CA Varun Gupta
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Category Income Tax   Report

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