F&O Turnover for FY 2025-26: How to Calculate It and When Tax Audit Applies
How to calculate F&O turnover the ICAI 2022 way — absolute P&L, no premium addition — plus the Sec 44AB decision tree covering the ₹10 cr digital threshold and the Sec 44AD opt-out trap for FY 2025-26.
12 min read · Published 2026-05-25