Traders and investors
Buying and selling shares and funds is taxed differently depending on how you do it. Investing gives capital gains; trading F&O or intraday is business income. Losses can be used later if you file on time.
In short
Capital gains on shares and funds, F&O and intraday, dividends and losses.
Who this is for
Gains are capital gains. Listed equity gains held long enough are taxed at 12.5% above ₹1,25,000 a year, and short-term gains on listed equity at 20%.
These are business income, not capital gains, even for a salaried person. The return needs ITR-3.
Both are income from other sources, taxed at your slab rate. They are listed in your AIS.
A capital loss can be set off against gains and carried forward for 8 years. A speculative business loss is carried for 4 years and a non-speculative business loss for 8 years.
Missing the due date can forfeit most carry-forwards. The due date is 31-Jul-2026, or 31-Aug-2026 with business income.
Differences between the two are the usual cause of a notice.
Gains across all of them are added together, not looked at account by account.
Gains on property and income from virtual digital assets are filed by a verified TaxCare Tax Expert, not through self-filing. The price is shown before you book.
See Tax Expert servicesOpen the filing guide that matches the way you earn.
Shares, mutual funds, gains and losses — at the right rate.
Capital gains, more than one house, income above ₹50,00,000 — no business income.
Business or professional income with books, futures and options, or above the presumptive limits.
Capital gains and investments
Gains on listed shares are short-term if sold within 12 months and long-term after that. Short-term gains are taxed at 20% and long-term gains at 12.5% above ₹1,25,000. Intraday and F&O are taxed as business income.
4 min readUpdated 26-Oct-2026
Capital gains and investments
Capital gains are profits from selling shares, mutual funds, property, gold and other assets. This guide explains short-term and long-term gains, holding periods, tax rates, exemptions and how losses are set off, with the rates used for the tax year 2025-26.
4 min readUpdated 26-Oct-2026
Capital gains and investments
To report share and mutual fund gains you need a capital gains statement: every sale with its buy date, cost and profit. Learn what it contains, where to get it, how to check it against your AIS and what to do when figures are missing.
5 min readUpdated 26-Oct-2026
Capital gains beyond the simple form's limit mean ITR-2. F&O or intraday means ITR-3. TaxCare chooses from your records.
Business and capital losses cannot be set off against salary. Check the set-off rules or let TaxCare apply them.
Yes. Gains reported in your AIS should be in your return.
Several employers in a year, stock-based pay, assets abroad and a choice of regime.
Site and transfer allowances, several Form 16s and consulting income on the side.
Delivery, driving and content income: business or salary, presumptive tax and refunds.
Salary, pension, perquisites and retirement benefits for public-sector staff.
Salary with perquisites such as concessional loans, commission income and interest.
Sign in with your mobile number. TaxCare fetches your records from the Income Tax portal and shows what it finds before you file anything.