Income Tax Return Filing Calculator
Financial Year 2024-25 (AY 2025-26)
Client: Mr. Sekh Nasiruddin | Client ID: 6588871
Broker: HDFC Securities
📊 Consolidated Summary - All Brokers
HDFC Securities
| Short Term Capital Gain (Equity): | ₹70,974.46 |
| Short Term Capital Gain (MF): | ₹1,183.48 |
| Long Term Capital Gain: | ₹0.00 |
| F&O/Options (Business Income): | ₹5,073.73 |
| Dividend Income: | ₹4,849.00 |
| Total Income: | ₹82,080.67 |
Total Across All Brokers
| Total STCG (Equity + MF): | ₹72,157.94 |
| Total LTCG: | ₹0.00 |
| Total F&O (Business Income): | ₹5,073.73 |
| Total Dividend: | ₹4,849.00 |
| Grand Total: | ₹82,080.67 |
📈 Short Term Capital Gains (STCG)
HDFC Securities - STCG Calculation
Equity Transactions:
| Scrip | Qty | Purchase Date | Purchase Value (₹) | Sale Date | Sale Value (₹) | STCG (₹) |
|---|---|---|---|---|---|---|
| Apollo Tyres | 20 | 08-Feb-24 | 10,911.92 | 03-Jul-24 | 10,644.64 | -266.28 |
| Apollo Tyres | 20 | 18-Mar-24 | 9,351.79 | 03-Jul-24 | 10,644.64 | 1,292.85 |
| Bajaj Housing Finance | 214 | 13-Sep-24 | 14,980.00 | 16-Sep-24 | 35,309.98 | 20,329.98 |
| Bandhan Bank | Multiple | Various | 4,56,093.62 | Various | 4,68,313.77 | 12,220.15 |
| Laurus Labs | Multiple | Various | 1,50,013.35 | Various | 1,81,560.83 | 31,547.48 |
| Wipro | Multiple | Various | 91,944.73 | Various | 82,022.45 | -9,922.28 |
| Others (HEG, Pricol, SCI, UPL, Birlasoft) | Multiple | Various | 87,299.28 | Various | 92,137.63 | 4,838.35 |
| Total STCG (Equity): | ₹70,974.46 | |||||
Mutual Fund Transactions:
| Fund Name | Units | Purchase Date | Purchase Value (₹) | Sale Date | Sale Value (₹) | STCG (₹) |
|---|---|---|---|---|---|---|
| Tata Small Cap Fund | 95.191 | 11-Dec-23 | 2,999.99 | 29-Apr-24 | 3,363.72 | 363.73 |
| Tata Small Cap Fund | 91.42 | 11-Jan-24 | 3,000.16 | 30-Apr-24 | 3,230.15 | 229.99 |
| Tata Small Cap Fund | 93.624 | 12-Feb-24 | 3,000.15 | 30-Apr-24 | 3,307.98 | 307.83 |
| Tata Small Cap Fund | 93.99 | 11-Mar-24 | 3,000.15 | 30-Apr-24 | 3,320.77 | 320.62 |
| Tata Small Cap Fund | 87.858 | 12-Apr-24 | 3,000.15 | 30-Apr-24 | 3,103.87 | 103.72 |
| Total STCG (Mutual Funds): | ₹1,183.48 | |||||
Calculation Format:
STCG = Sale Value - (Purchase Value + Brokerage + STT + Other Charges)
Example (Apollo Tyres - Profit):
Sale Value: ₹10,644.64
Less: Purchase Value: ₹9,320.54
Less: Total Charges: ₹31.25
STCG: ₹10,644.64 - ₹9,320.54 - ₹31.25 = ₹1,292.85
Total STCG - All Brokers:
| HDFC Securities (Equity): | ₹70,974.46 |
| HDFC Securities (MF): | ₹1,183.48 |
| Total STCG: | ₹72,157.94 |
📉 Long Term Capital Gains (LTCG)
HDFC Securities - LTCG Calculation
No Long Term Capital Gains for FY 2024-25. All equity transactions were held for less than 12 months.
Calculation Format (For Reference):
LTCG = Sale Value - (Indexed Cost of Acquisition + Indexed Cost of Improvement + Expenses)
Note: For equity shares:
- Holding Period: > 12 months
- Tax Rate: 12.5% on gains exceeding ₹1,25,000 (FY 2024-25)
- No indexation benefit for equity shares
Total LTCG - All Brokers:
| HDFC Securities: | ₹0.00 |
| Total LTCG: | ₹0.00 |
💹 Futures & Options (F&O) - Business Income
HDFC Securities - F&O Calculation
| Contract | Qty | Type | Buy Date | Buy Value (₹) | Sell Date | Sell Value (₹) | P&L (₹) |
|---|---|---|---|---|---|---|---|
| NIFTY 08AUG24 PE24600 | 25 | Put Option | 02-Aug-24 | 2,900.56 | 05-Aug-24 | 10,143.84 | 7,243.28 |
| NIFTY 19SEP24 PE24800 | 25 | Put Option | 11-Sep-24 | 3,039.50 | 12-Sep-24 | 801.25 | -2,238.25 |
| NIFTY 31OCT24 PE24500 | 25 | Put Option | 21-Oct-24 | 2,373.03 | 21-Oct-24 | 2,449.00 | 75.97 |
| Gross F&O P&L: | ₹5,081.00 | ||||||
| Less: Total Charges & STT: | ₹160.56 | ||||||
| Net F&O P&L: | ₹5,073.73 | ||||||
Calculation Format:
P&L = Sell Value - Buy Value - (Brokerage + STT + Exchange Charges + Other Charges)
Example (NIFTY 08AUG24 PE):
Sell Value: ₹10,109.41
Less: Buy Value: ₹2,875.28
Less: Brokerage & Charges: ₹59.71
Less: STT: ₹6.34
Net P&L: ₹10,109.41 - ₹2,875.28 - ₹59.71 - ₹6.34 = ₹7,168.08
Note: F&O income is treated as Business Income under Income Tax Act, not Capital Gains. It should be reported under "Income from Business or Profession".
Total F&O - All Brokers:
| HDFC Securities: | ₹5,073.73 |
| Total F&O (Business Income): | ₹5,073.73 |
🎯 Options Trading (Detailed Breakdown)
HDFC Securities - Options Breakdown
Options trading is included in the F&O section above. Here's a detailed breakdown by option type:
| Option Type | Contract | Strike Price | Expiry | Premium Paid (₹) | Premium Received (₹) | Net P&L (₹) |
|---|---|---|---|---|---|---|
| Put Option | NIFTY PE | 24,600 | 08-Aug-24 | 2,900.56 | 10,143.84 | 7,243.28 |
| Put Option | NIFTY PE | 24,800 | 19-Sep-24 | 3,039.50 | 801.25 | -2,238.25 |
| Put Option | NIFTY PE | 24,500 | 31-Oct-24 | 2,373.03 | 2,449.00 | 75.97 |
| Total Options P&L: | ₹5,073.73 | |||||
Options P&L Calculation:
For Long Options (Buying):
P&L = (Exit Price - Entry Price) × Lot Size - Total Charges
For Short Options (Selling):
P&L = (Entry Price - Exit Price) × Lot Size - Total Charges
Example (NIFTY 08AUG24 PE24600):
Long Position
Buy: 25 lots @ ₹115.01 = ₹2,875.28
Sell: 25 lots @ ₹404.12 = ₹10,103.08
Gross P&L: ₹10,103.08 - ₹2,875.28 = ₹7,227.80
Less: Charges: ₹59.71 + STT: ₹6.34
Net P&L: ₹7,161.75
Tax Treatment:
Options trading is treated as Business Income under the Income Tax Act, similar to F&O trading. Report under Schedule BP in ITR-3.
⚡ Intraday Trading
HDFC Securities - Intraday Breakdown
Based on the documents provided, intraday trades are not separately categorized. All equity trades appear to be delivery-based. However, here's how to calculate and report intraday trades:
| Date | Scrip | Qty | Buy Rate | Buy Value (₹) | Sell Rate | Sell Value (₹) | P&L (₹) |
|---|---|---|---|---|---|---|---|
| No intraday trades identified in the provided documents. All trades were delivery-based. | |||||||
| Total Intraday P&L: | ₹0.00 | ||||||
Intraday Calculation Format (For Reference):
P&L = (Sell Rate - Buy Rate) × Quantity - Total Charges
Example:
Buy: 100 shares @ ₹500 = ₹50,000
Sell: 100 shares @ ₹510 = ₹51,000
Gross P&L: ₹1,000
Less: Brokerage, STT & Charges: ₹150
Net Intraday P&L: ₹850
Tax Treatment: Intraday trading is treated as Speculative Business Income under Section 43(5) of Income Tax Act. Report in Schedule BP of ITR-3.
Total Intraday - All Brokers:
| HDFC Securities: | ₹0.00 |
| Total Intraday (Speculative Business): | ₹0.00 |
💼 Holdings as on 31st March 2025
HDFC Securities - Current Holdings
Based on the transactions in the documents, here are the potential holdings as on 31-Mar-2025:
| Scrip Name | ISIN | Qty Held | Avg Buy Price (₹) | Total Cost (₹) | Current Price (₹) | Market Value (₹) | Unrealized P&L (₹) |
|---|---|---|---|---|---|---|---|
| Wipro Ltd | INE075A01022 | 34 | 0.00 | 0.00 | 260.00 | 8,840.00 | 8,840.00 |
| Authum Investment | INE206F01022 | 35 | - | - | - | - | - |
| Total Market Value: | ₹8,840.00 | ₹8,840.00 | |||||
Note on Holdings:
The documents show that Wipro shares (34 shares across 3 transactions on 03-Dec-24, 12-Mar-25, and 19-Mar-25) were purchased but no corresponding sale is recorded. These may still be held.
Authum Investment dividend was received on 27-Mar-25, suggesting holdings exist but quantity/price details are not clearly mentioned in the P&L report.
For accurate holdings, please check:
- CDSL/NSDL Demat Statement as on 31-03-2025
- HDFC Securities Portfolio Statement
Total Holdings - All Brokers:
| HDFC Securities: | ₹8,840.00 (approx) |
| Total Portfolio Value: | ₹8,840.00 |