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REGARDING F&O AND SPECULATIVE INCOME(INTRADAY TRANSACTION)

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(Querist)
15 December 2024 IS F&O AND SPECULATIVE INCOME( INTRADAY TRANSACTION) COVERED UNDER SECTION 44AD? IS THERE ANY SPECIFIC CIRCULAR OR CASE STUDY ABOUT SAME IS AVAILABLE?
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
15 December 2024 Explanation to section 44AD doesn’t specifically exclude transactions in derivatives – F&O as not eligible business. However, the legal position to certain aspects of these sections is still subject to multiple views and interpretation.
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