Loss of share trading in itr

DEAR EXPERTS,

GREETINGS FOR THE DAY..!!!

I HAVE A QUERY REGARDING ITR FILLING OF HUF WHICH HAVE ONLY INCOME FROM SHARE MARKETING. SHARE TRADING STARTED FROM FEB-2019 AND MOSTLY TRANSACTIONS WERE INTERADAY, AS ON 31.03.2019 THERE IS LOSS AROUND MORE THAN RS. 3,00,000/-. NOW PLEASE GUIDE ME ON BELOW POINTS - 

1. IS THERE ANY REQUIREMENT OF AUDIT IF I AM SHOWING LOSS UNDER SPECULATION BUSINESS ?

2. OR CAN I SHOW THE SAME UNDER CAPITAL GAINS & LOSSES??

 LOOKING FORWARD FOR YOUR VALUABLE REPLIES.

THANKS IN ADVANCE.

AMIT KUMAR