Trading & investing in share market may have risk. Similarly non compliance of taxation for share trading and investing could also be risky. To mitigate the taxation risk we have come up with taxation course for share market & crypto. This course will cover the complete taxation aspect in case of share trading and investment. We will deep drive into the technical provisions of income tax in such a lucid manner that a normal trader and investor could understand.

Course Content

Module 1.Conceptual Understanding 

• Intro to Topic
• Classification of correct head of Income
• Point of Taxation in Share Market Transactions
• Rate of Tax under Capital Gain and PGBP
• Taxation on dividend income
• Classification of Share Market Transaction under Capital Gain
• Taxability of Equity Share under head Capital Gains
• Taxability of STCG of Equity Share Sec 111A
• Chapter VI A deduction under Sec 111A
• Rebate of Sec 87A under Sec 111A
• Taxability of LTCG of Equity Share under Sec 112A
• Concept of indexation in capital gains
• No indexation benefit under section 112A
• Classification of Long Term and Short-Term capital gains
•  Grandfathering Provision for LTCG in equity shares
• Treatment of Basic exemption limit for Capital Gain
• Reporting of share market transaction in ITR
• STT deduction in capital gain
• Taxability of Equity Share under head PGBP
• Delivery Based Share Trading
• Intraday Share Trading
• Taxability of FnO & Derivative Transactions
• Turnover Limit for Tax Audit in Share Trading
• Documents for ITR Filing of share market
• Income Tax Computation of Share Market
• Correct ITR for Share Market Trader

Module 2 Tax Audit Requirement

• Provisions of Sec 44AB
• Inter linkage of 44AB with 44AD
• Turnover Limit for Tax Audit
• Profit Limit for Tax Audit
• Tax Audit in case of Loss
• Tax Audit in case of FnO

Module 3 ITR Filing AY 2023 24

• 4 Demat report analysis
  • 5 Paisa
  • Zerodha
  • Upstock
  • Grow
• FnO Turnover Calculation updated.
• Computation of Income
• Special rate of income
• Live ITR Filing

Module 4 Taxability for Salaried individuals

• Computation of Income in Excel
• Computation of LTCG & STCG
• Applicability of grandfathering provisions
• Basics of ITR 2
• Complete Filing of ITR 2

Module 5 Taxability for Business individuals

• Tax Treatment of intraday transactions
• Tax Treatment of FnO Transactions
• Tax Treatment of share trading Income/Loss
• Computation of LTCG & STCG
• Computation of Total Income
• Complete ITR 3 Filing for Profit
• Complete ITR 3 Filing for Loss

Module 6 Taxability on Crypto & NFT

• Analyzing the case
• Coinswitch Report for ITR Filing
• Coindcx Report for ITR Filing
• WazirX Report for ITR Filing
• Crpto Tax Calculation
• Demo of Bincos Crypto Tax Calculator
• Uploading report to Binocs
• Pricing of Binocs
• Binocs Crypto Tax Report
• Preparing data for VDA schedule
• Sec 115BBH Tax on income from Crypto
• Computation of Income
• Set off provisions of income tax
• Calculation of Tax on total income
• Download prefilled data from income tax portal
• Live ITR 3 Filing in offline excel utility
• Generate JSON
• Uploading JSON on income tax portal

(All Sessions are updated by Finance Act 2023)

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