Intraday trading losses can be treated as speculative business losses for tax purposes. These losses can be carried forward for up to four years, provided your Income Tax Return (ITR) is filed by the due date. If the ITR is filed late, the loss cannot be carried forward. It's important to correctly report these losses in your ITR to claim them.
27 September 2025
1. Yes. intraday is treated as speculative business 2. Yes, loss is first adjusted against any other speculative business gain. Balance is carried forwarded. 3. The speculative loss can be carried forwarded to next Four Years, provided ITR filed before due date. 4. Loss figure bot allowed in ITR if it is filed after due date.