Intra day trading in f&o

one of our client doing intra day trading in F&O its difference turnover exceeds 1.00 crore so its tax audit is needed i want to know how to do its accounting with difference amount or full amount and what will be the entery
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I have a doubt for tax audit turnover should exceeds 1 cr what's difference turnover ? Is this applicable for tax audit as we can show it as investments also know

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