Articles tagged “Section 44AB”
6 articles.
- Section 44AB of the Income Tax Act
Encyclopedic reference on Section 44AB of the Income Tax Act, 1961, the principal tax-audit provision under Indian direct tax law. Covers the audit thresholds …
- Futures and options taxation in India
Encyclopedic reference on the taxation of futures and options (F&O) in India: classification as non-speculative business income under Section 43(5)(d), turnover …
- How to file ITR-3 with Zerodha F&O turnover
Step-by-step guide to filing ITR-3 for AY 2025-26 using Zerodha Console Tax P&L data, covering F&O turnover computation, Schedule BP, set-off of business …
- How to declare F&O as business income in India
Detailed guide to declaring futures and options trading income as non-speculative business income in ITR-3, including applicable sections, turnover computation, …
- How to compute turnover for F&O audit under section 44AB
Step-by-step guide to computing F&O trading turnover using the ICAI absolute-profit-loss method, determining tax-audit applicability under section 44AB, and …
- ITR-3 (Income Tax Return)
ITR-3 is the Indian income tax return form for individuals and HUFs with business or professional income, including traders with F&O activity treated as.