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How to report F&O income in ITR for AY 2026-27: Deadline, turnover, audit rules and key changes in tax forms

F&O trading is treated as non-speculative business income and must be reported under business income in ITR. For AY 2026-27, taxpayers need to disclose F&O turnover and income in dedicated fields in ITR forms. They also need to comply with tax audit and carry-forward rules.