income tax refund

Do you have a provision for income tax in your books of accounts amounting to Rs.8,000?

If yes, then when income tax refund is received, you have to pass the following entry:

Provision for income Tax A/c Dr.                  8,000

Bank A/c Dr. (Refund amount)                   46,000

       To TDS A/c                                                               54,000

       To Advance Tax paid  A/c                                           0

if client had done trading in share market? so have i to maintain that entry in books of account ? or else... directly have i to show those transaction in ITR ? if yes than under which head have i to show the share trading income ? have i to bifurcate less one year transaction or more than one year transaction for short term capital gain?