Taxation Course for Share Market

In today’s financial landscape, share market investment and trading have become integral components of wealth management and personal finance strategies. However, navigating the complexities of taxation related to share market transactions can be daunting. Understanding the intricate provisions of income tax law is essential for accurate computation and timely filing of Income Tax Returns (ITR).

This comprehensive and practical course, “Taxation Course for Share Market,” is designed to demystify the complexities of share market taxation. Through a blend of theoretical knowledge and hands-on practice, participants will gain a thorough understanding of the various aspects of share market income, tax implications, and the correct procedures for ITR filing. Course is updated by Finance Act 2025 and relevant for AY 2025-26 ITR Filing.

Course Content

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

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

ITR Filing AY 2024-25

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

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

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

(All Sessions are updated by Finance Act 2025)

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