Personal Details

First Name SAMIR Middle Name

Last name KUMAR PAN CPNPS0539C

Date of Birth 04/01/1989 Mobile 9740846392

Email Address samir_vitu@yahoo.com Residential Status Resident

P&L Summary

From 01/04/2021 To 31/03/2022

Turnover 3.10 LTCG 10166.80

Profit/Loss -3.10 STCG 5193.89

Capital Gains (Special Rate Income)

Shares/ ESOP / RSU MF / ETF MF / ETF

Particulars
Equity Equity Debt

LTCG 10166.8 0 0

Gross LTCG 10166.8 0 0

Transfer Expenses 0 0 0

STCG 5193.89 0 0

Gross STCG 5198.3 0 0

Transfer Expenses 4.41 0 0

Business Income (Slab Rate)

Particulars Equity Intraday Futures & Options

Turnover 3.1 0

Net Profit/Loss -3.1 0

Gross Profit/Loss -3.1 0

Transfer Expenses 0 0
 A Sum

Charges Equity delivery Equity Intraday

NSE: 0.00345% NSE: 0.00345%

Exchange Transaction charges - Charged by exchanges (NSE,

BSE, MCX) on the value of your transactions.

BSE: 0.003% BSE: 0.003%

Stamp charges- Charged by the Government of India as per the
0.015% or ₹1500 / crore on buy
Indian Stamp Act of 1899 for transacting in instruments on the 0.003% or ₹300 / crore on buy side
side
stock exchanges and depositories.

Securities Transaction Tax/Commodity Transaction Tax - Tax

by the government when transacting on the exchanges. Charged
0.1% on buy & sell 0.025% on the sell side
on both buy and sell sides when trading equity delivery.
Charged only on selling side when trading intraday or on F&O.

GST

SEBI Charges-Charged by Securities and Exchange Board of

India for regulating the markets.
 Brokerage charges A brokerage fee is a fee charged by a broker to execute transactions or provide specialized services (c

Clearing charge Fees which is charged by the broker from the customers for each trade executed through them. The br

Other credits & debits Includes charges & credits which are not directly a result of trading activities. The following are some

Call & Trade Charges Charge levied on - 1) Orders placed through phone call 2) Intraday trading position being auto squarre

Payment gateway charges Charge levied for using the payment gateway for adding funds in trading account

DP Charges Depository Participant (DP) charges are levied on all sell transactions of the Demat Account. DP char

Account opening charges Charged by the broker for opening DEMAT account

Buyback order placement Charge levied for placing orders for Buybacks/Takeover/Delisting/OFS of shares

Pledge Charges Charge levied when you pledge or unpledge shares in your account
 Margin Penalty It is a penalty levied on over night positions held in trading account without sufficient margin as presc

AMC charged The Account Maintenance Charge (AMC) is the cost of maintaining the demat account

Delayed payment charges If the funds utilized are more than the amount available in the account , the account will result in a deb

As intraday trading is done with the objective to earn income or profit from fluctuation in prices of sto
Tax Treatment
intention of taking delivery of the contract.

Turnover Turnover of Equity Intraday Trading = Absolute Profit. Absolute profit means the sum of positive and

Taxability It is added to the other incomes and taxed as per the prescribed tax slab rates

Treatment of loss The loss from intraday trades can be carried forward for 4 years. It can only be set-off against Specula
 -If equity shares are sold within 12 months of purchase, the seller may make short term capital gain or
Tax treatment
-Taxpayers have been offered a choice of how they want to treat such income. Tax payers can treat ga

-When the sale of shares is treated as business income, one is allowed to reduce expenses incurred in e
Taxability
-When the sale of shares is treated as capital gains , the gains are taxable at a flat rate of 15%, irrespec

Deductions No deductions under section 80C to 80U are allowed from short term gains

-Any short term capital loss from sale of equity shares can be set off against short term or long term ca
Treatment of loss
-If the loss is not set off entirely, it can be carried forward for a period of 8 years and adjusted against
 Tax treatment If equity shares listed on a stock exchange are sold after 12 months of purchase, the seller may make l

Taxability Long term capital gain is taxed at the concessional rate of 10% for the gains exceeding Rs. 1 Lakh.

Deductions No deduction under sections 80C to 80U is allowed from long-term capital gains

-Any long term capital loss from sale of equity shares can be set off against long term capital gains on
Treatment of loss
-If the loss is not set off entirely, It can be carried forward for a period of 8 year.

-Equity funds are those funds whose portfolio’s equity exposure exceeds 65%. short-term capital gain
Tax Treatment -For Systematic investment plans (SIP) each instalment is considered as a fresh investment.According
period, LTCG is realised. Units with a short-term holding period are taxed at short term rates

-Long term capital gain is taxed at the concessional rate of 10% for the gains exceeding Rs. 1 Lakh.
Taxability
-short term capital gains are taxed at a flat rate of 15% , irrespective of the applicable income tax slab

Deductions Investments in Equity Linked Savings Schemes or ELSS mutual funds qualify for deduction from taxa
 -Short term capital loss can be set off against both short term and long term capital gains
Treatment of loss -Long term capital loss can only be set off against Long term capital gains
-If the loss is not set off entirely, It can be carried forward for a period of 8 year.

Tax Treatment Debt funds are those funds whose portfolio’s debt exposure is in excess of 65%. short-term capital gai

-Short term gains are added to the overall income and taxed at the income tax slab rate.
Taxability
-Long term gains are taxed at a flat rate of 20% with indexation

-Short term capital loss can be set off against both short term and long term capital gains
Treatment of loss -Long term capital loss can only be set off against Long term capital gains
-If the loss is not set off entirely, It can be carried forward for a period of 8 year.

Transactions that take place in Futures and Options trading are considered as non speculative business
Tax treatment
expenses such as electricity, telephone, internet etc. from earnings of the business .
 Turnover of Futures = Absolute Profit
Turnover
Turnover of Options = Absolute Profit + Premium on Sale of Options

Taxability Income from futures and options is added to the total income for the financial year, and consequently

Loss from futures and options trading can be adjusted from income from remaining heads such as rent
Treatment of loss
speculative income.

Tax Treatment If shares are held for trading purposes then the dividend income shall be taxable under the head incom

-10 % TDS is deducted on dividend income paid in excess of Rs 5,000 from a company or mutual fun
Taxability
-The dividend recieved is taxable as per the prescribed tax slabs

-Where dividend is assessable to tax as business income, deductions of all those expenditures which h
Deductions
-Whereas if dividend is taxable under the head other sources, deduction of only interest expenditure w
 A Summary of All Charges

Equity Futures Equity Options Currency futures Currency options

NSE:0.0009% NSE:0.035%
NSE: 0.002% NSE: 0.053% (on premium)

BSE:0.00022% BSE:0.001%
0.002% or ₹200 / crore on buy side 0.003% or ₹300 / crore on buy side 0.0001% or ₹10 / crore on buy side 0.0001% or ₹10 / crore on buy side

0.01% on sell side 0.05% on sell side (on premium) NO STT NO STT

CGST (@9% OF brokerage, Transaction & Clearing charges)

SGST (@9% OF brokerage, Transaction & Clearing charges )
=IGST @18% OF brokerage,Transaction & Clearing charges)

₹5 / crore
sactions or provide specialized services (changes with different brokers).

each trade executed through them. The broker further pays this fees to a clearing house which is an agency which helps in the easy settlement of trades between the broker and stock

trading activities. The following are some charges & credits which are included -

traday trading position being auto squarred off on not being closed in the given timeframe

ds in trading account

nsactions of the Demat Account. DP charges are levied by depositories as well as the depository participant. If the stock is part of Nifty, the tax is imposed by National Securities D

listing/OFS of shares

ccount
account without sufficient margin as prescribed by exchange. The margin penalty is levied on Equity Derivatives, Currency Derivatives, and Commodity derivatives segments.

ntaining the demat account

he account , the account will result in a debit balance. Interest is charged on this debit balance

Intraday Trading

e or profit from fluctuation in prices of stocks ,income from intraday trading is treated as either speculation gain or loss, which comes under the head of business income.It is consid

olute profit means the sum of positive and negative differences from trades

ed tax slab rates

ears. It can only be set-off against Speculative Business Income

 Short Term Trades

seller may make short term capital gain or incur short-term capital loss.
reat such income. Tax payers can treat gains or losses from the sale of shares as ‘income from business’,or ‘Capital gains’. However, once choosen, they must continue the same me

s allowed to reduce expenses incurred in earning such business income. In such cases, the profits would be added to the total income for the financial year, and consequently will be
s are taxable at a flat rate of 15%, irrespective of the applicable tax slab. Expenses incurred on transfer are deductible.

hort term gains

e set off against short term or long term capital gain from any capital asset.

or a period of 8 years and adjusted against any short term or long term capital gains made during these 8 years.

Long term Trades

months of purchase, the seller may make long-term capital gain or incur long-term capital loss.

0% for the gains exceeding Rs. 1 Lakh.

ng-term capital gains

e set off against long term capital gains only.

or a period of 8 year.

Equity Mutual Funds

sure exceeds 65%. short-term capital gains are realised on redeeming equity fund units within a holding period of one year. Long-term capital gains arise on selling equity fund unit
onsidered as a fresh investment.Accordingly, the holding period for each instalment is calculated.The redemption of the units Systematic investment plans (SIP)is processed on a firs
riod are taxed at short term rates

0% for the gains exceeding Rs. 1 Lakh.

spective of the applicable income tax slab rate.

utual funds qualify for deduction from taxable income under Section 80C. ELSS comes with a locking period of 3 years.So, they are treated as long term capital gains.
m and long term capital gains
m capital gains
or a period of 8 year.

Debt Mutual Funds

is in excess of 65%. short-term capital gains are realised on redeeming debt fund units within a holding period of three years. Long-term capital gains are realised on selling units of

at the income tax slab rate.

ion

m and long term capital gains

m capital gains
or a period of 8 year.

Futures and options

are considered as non speculative businesss transactions. That is,profits obtained from F&O trading are taxed in the same way as profits obtained from any other business transaction
rnings of the business .
of Options

e for the financial year, and consequently is charged at the prescribed tax slab rates.

ncome from remaining heads such as rental income or interest income (cannot be adjusted from salary income). Any unadjusted loss can be carried forward for eight years.Howeve

Equity Dividends

ome shall be taxable under the head income from business or profession. Whereas, if shares are held as an investment then income arising in nature of dividend shall be taxable unde

f Rs 5,000 from a company or mutual fund.

abs

ductions of all those expenditures which have been incurred to earn that dividend income such as collection charges, interest on loan etc can be claimed.
, deduction of only interest expenditure which has been incurred to earn that dividend income to the extent of 20% of total dividend income can be claimed.
 Commodity futures Commodity options

Group A:
Exchange txn charge: 0.0026%
* Far-month contracts: 0.0013%

Group B: 0
CASTORSEED - 0.0005%
KAPAS - 0.0005%
PEPPER - 0.00005%
RBDPMOLEIN - 0.001%
0.002% or ₹200 / crore on buy side 0.003% or ₹300 / crore on buy side

0.01% on sell side (Non-Agri) 0.05% on sell side

Agri:₹1 / crore
₹5 / crore
Non-agri:₹5 / crore
trades between the broker and stock exchanges.

s imposed by National Securities Depository Limited (NSDL). If the stock is part of BS

mmodity derivatives segments.

head of business income.It is considered speculative as trading is done without the

sen, they must continue the same method in subsequent years.

ncial year, and consequently will be charged at the tax slab rates.
ins arise on selling equity fund units after a holding period of one year.
ent plans (SIP)is processed on a first-in-first-out basis. For units held for a long-term

ng term capital gains.

gains are realised on selling units of a debt fund after a holding period of three years.

from any other business transaction. This also implies that taxpayers can claim
ied forward for eight years.However, in the future, they can only be adjusted from non-

re of dividend shall be taxable under the head other sources.

laimed.
be claimed.
 Zerodha Client ID

Last Updated Time 20/04/2022 10:22:31 AM

P&L Summary

From 01/04/2021

Turnover 3.10

Profit/Loss -3.10

Capital Gains (Special R

Particulars

LTCG

Gross LTCG

Transfer Expense

STCG

Gross STCG
 Tranfer Expense

ISIN Description

INE405A01021 ULTRAMAR

INE683C01011 MAITHANALL

INE136B01020 CYIENT

INE763G01038 ISEC

INE683C01011 MAITHANALL

INE683C01011 MAITHANALL

INE570A01014 IONEXCHANG

INE763G01038 ISEC

INE683C01011 MAITHANALL
INE405A01021 ULTRAMAR

INE136B01020 CYIENT

INE136B01020 CYIENT

INE683C01011 MAITHANALL

INE683C01011 MAITHANALL

INE763G01038 ISEC

INE683C01011 MAITHANALL

INE683C01011 MAITHANALL

INE683C01011 MAITHANALL

INE136B01020 CYIENT

INE763G01038 ISEC

INE570A01014 IONEXCHANG
INE136B01020 CYIENT

INE683C01011 MAITHANALL

INE405A01021 ULTRAMAR

INE136B01020 CYIENT

INE570A01014 IONEXCHANG

INE683C01011 MAITHANALL

INE136B01020 CYIENT

INE405A01021 ULTRAMAR

INE763G01038 ISEC

INE136B01020 CYIENT

INE763G01038 ISEC

INE683C01011 MAITHANALL
INE683C01011 MAITHANALL

INE763G01038 ISEC

INE136B01020 CYIENT

INE763G01038 ISEC

INE683C01011 MAITHANALL

ISIN Type

Business Income (Slab Rate)

Particulars

Turnover
 Net Profit/Loss

Gross Profit/Loss

Transfer Expenses

ISIN Description

INE03QK01018 SUVENPHAR

Symbol Qty
P&L Summary

To 31/03/2022

LTCG 10166.80

STCG 5193.89

Capital Gains (Special Rate Income)

Shares/ ESOP / RSU MF / ETF MF / ETF

Equity Equity Debt

10166.8 0 0

10166.8 0 0

0 0 0

5193.89 0 0

5198.3 0 0
4.41 0 0

Equity

Qty Date of Purchase Date of Sale

1 10/05/2021 28/12/2021

1 27/08/2021 08/03/2022

2 21/09/2020 11/02/2022

5 31/05/2021 21/02/2022

1 08/06/2020 08/03/2022

1 10/05/2021 08/03/2022

1 12/04/2021 28/12/2021

1 09/06/2021 21/02/2022

2 10/08/2020 08/03/2022
1 12/05/2021 28/12/2021

1 27/09/2021 11/02/2022

2 12/04/2021 11/02/2022

1 29/06/2021 08/03/2022

1 25/08/2020 08/03/2022

4 12/05/2021 21/02/2022

1 27/10/2021 08/03/2022

2 12/04/2021 08/03/2022

1 30/07/2021 08/03/2022

4 10/09/2020 11/02/2022

1 20/05/2021 21/02/2022

1 08/06/2020 28/12/2021
4 10/05/2021 11/02/2022

1 27/08/2021 08/03/2022

1 23/03/2021 28/12/2021

1 03/06/2021 11/02/2022

1 07/07/2020 28/12/2021

1 10/05/2021 08/03/2022

1 27/09/2021 11/02/2022

3 12/04/2021 28/12/2021

5 29/06/2021 21/02/2022

3 11/08/2020 11/02/2022

1 12/05/2021 21/02/2022

1 20/10/2021 08/03/2022
 1 12/04/2021 08/03/2022

3 30/07/2021 21/02/2022

1 10/09/2020 11/02/2022

1 14/05/2021 21/02/2022

1 28/12/2021 08/03/2022

Mutual Funds

Qty Description Date of Purchase

ness Income (Slab Rate)

Equity Intraday Futures & Options

(Speculative) (Non-Speculative)

3.1 0
 -3.1 0

-3.1 0

0 0

Intraday

Qty Buy Price Sell Price

2 522.65 521.10

Futures & Options

Contract Buy Price (per unit) Sell Price (per unit)

Buy Price (per unit) Sell Price (per unit) Holding Period

408.00 353.00 Short Term

944.00 1120.55 Short Term

412.50 888.40 Long Term

601.75 644.00 Short Term

445.20 1121.00 Long Term

794.05 1120.60 Short Term

1260.00 2086.05 Short Term

589.90 644.00 Short Term

529.75 1121.00 Long Term

410.55 353.00 Short Term

1038.35 888.35 Short Term

660.25 888.40 Short Term

1012.95 1120.55 Short Term

582.15 1121.00 Long Term

511.15 644.00 Short Term

1128.60 1120.55 Short Term

670.45 1120.60 Short Term

1160.20 1120.55 Short Term

390.95 888.40 Long Term

562.70 644.00 Short Term

726.00 2086.05 Long Term

757.00 888.35 Short Term

948.35 1120.55 Short Term

312.80 353.00 Short Term

803.55 888.35 Short Term

689.90 2086.05 Long Term

794.10 1120.55 Short Term

1041.80 888.35 Short Term

322.35 353.00 Short Term

632.00 644.00 Short Term

363.65 888.45 Long Term

511.15 644.20 Short Term

1092.85 1120.55 Short Term

 672.80 1121.00 Short Term

717.75 644.00 Short Term

391.00 888.45 Long Term

496.70 644.00 Short Term

965.95 1120.55 Short Term

Mutual Funds

Date of Sale Buy Price (per unit) Sell Price (per unit)
Turnover Realised gains

3.1 -3.1

Turnover Realised gains

FMV on 31.01.18 Realised gains

0.00 -55.00

0.00 176.55

0.00 951.80

0.00 211.25

0.00 675.80

0.00 326.55

0.00 826.05

0.00 54.10

0.00 1182.50
0.00 -57.55

0.00 -150.00

0.00 456.30

0.00 107.60

0.00 538.85

0.00 531.40

0.00 -8.05

0.00 900.30

0.00 -39.65

0.00 1989.80

0.00 81.30

0.00 1360.05
0.00 525.40

0.00 172.20

0.00 40.20

0.00 84.80

0.00 1396.15

0.00 326.45

0.00 -153.45

0.00 91.95

0.00 60.00

0.00 1574.40

0.00 133.05

0.00 27.70
 0.00 448.20

0.00 -221.25

0.00 497.45

0.00 147.30

0.00 154.60

FMV on 31.01.18 Holding Period Realised gains