Investment in f& o balance sheet

Income tax department requires only business balancesheet and business pnl.

If you are going to offer the gain loss from mutual fund investment under the head "Capital gains" in future, then no need to show.

ITR 3 going in individual name . There is no other trade name of business. On that base CA show mutual fund as Investment in Balance Sheet. Now what to do ?
Investment done in earlier years while business return file 1 st time.

There is no separate current a/c too . Assesee use his saving bank a/c for trading. Will there be any issue ?