Stt handling on trading

Hello,

My understanding is that STT can be included as expense for speculative as well as futures and options income even if there are net losses.  Should sum of  all STT be added to the expense line item in the ITR form, or should it be subtracted separately from gross receipts and added to expense for sale and purchase of options.

Can STT be included as expense for short term capital gain transactions as well.

Thanks,

Sameer