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

CA Ravi Chauhan | Last updated: 01 September 2025

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This document outlines the tax treatment of Futures and Options (FO) transactions under the Income Tax Act, 1961, for FY 2024-25 (AY 2025-26), with references to relevant sections of the Act and the Institute of Chartered Accountants of India (ICAI) Guidance Note (Revised 2025). 1. Classification a

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About the Author

CA Ravi Chauhan

I am a qualified Chartered Accountant and the Proprietor of Ravi S Chauhan Associates, a professional firm specializing in accounting, auditing, taxation, and financial advisory services. With over 5 years of diversified experience in the field of finance and compliance, I have had the opportunity to work with client ... Read more

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

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