Home » Posts » Taxation for Traders » Tax loss harvesting opportunity – FY 18/19

Tax loss harvesting opportunity – FY 18/19

March 19, 2019

Traders,

If you are investing or trading, you would need to declare your profits and losses for the financial year (FY) while filing your income tax returns (ITR). All equity investments under the head of capital gains, intraday equity trading as a speculative business, and derivatives trading as non-speculative business income. Check out the Varsity module on Taxation for detailed information.

While there is no explicit regulation in India that disallows tax loss harvesting. In the US, if stocks are sold and bought back within 30 days just to reduce taxes on realised gains, they are called wash sales, and taxes are disallowed to be offset. It is advisable for clients trading and investing in India to consult a Chartered Accountant (CA) while filing income tax returns, as they could potentially be questioned by the income tax authorities during tax scrutiny if the same stock is sold and bought back to save on the taxes.

Tax loss harvesting

For stocks and equity mutual funds, any gain realized by exiting within 1 year is called Short term capital gain (STCG) and is taxed at 15%. Any gain made by exiting those which are more than 1 year old is called Long term capital gain (LTCG) and is taxed at 10% above Rs 1lk of LTCG per year (from FY 18/19). For debt instruments (other than listed bonds), the holding period has to be 3 years to be considered as LTCG.

Taxes are to be paid only on realized profits, and you can’t net off unrealized losses on your holdings to reduce your taxes. The act of selling stocks with unrealized losses to reduce the tax outgo on your realized capital gains is called tax loss harvesting.

On your Console, we have a tax loss harvesting report, that not only lets you see if there is a tax loss harvesting opportunity in your account but also lists out all holdings with unrealized losses for you to sell and reduce your realized capital gains and hence your taxes for this financial year. Once sold, the tax loss harvesting report will get updated by the end of the day.

The client has Rs 2lks in STCG and Rs 1.5lks in LTCG. Taxes to be paid on this would be Rs 30k (15% of Rs 2lks) for STCG and Rs 5k (10% of Rs 50k), Rs 35k in total. This can be reduced to 0 by selling securities listed in the report. Select stocks and sell to the extent that realized capital gains in the account becomes zero. Do this before March 31st, 2019, the last day of FY 18/19 to reduce the tax outgo. You would see two values.

  1. The overall tax loss harvesting opportunity shows to the total extent stocks can be sold with unrealized losses (across Zerodha demat and your other accounts).
  2. Tax loss harvesting opportunity in this account indicates to the extent stocks with unrealized losses can be sold within the Zerodha account you hold, if you don’t hold any other account, you have to look at this figure.

If you don’t have realized gains, this report will say no opportunity found.

Want to continue holding the stock?

Sell the holdings, book the loss to the extent of realized gain you have. Buy it back the next trading day. This is the most compliant way to execute but carries an overnight risk in case the stock price moves up.

Do consult your CA and verify the P&L reports before taking any action. Grandfathering clause which allows considering higher of buy price or stock closing price as on 31st Jan 2018 (as per Union budget 2018) to consider long term capital gain is not factored in. Actual buy price has been considered while determining long term capital gain. Also, the first 1lk of LTCG is tax-free, it hasn’t been considered while calculating the long term tax loss harvesting opportunity.

Tax loss harvesting is a great way to optimize your portfolio returns. Make sure to let your friends and family know.

Happy Trading,

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164 comments
  1. Sagnik says:

    Dear Author,

    As of currently , I see there on pulling out the P&L report for the current AY ( 2020-21) , it shows the following values :

    Intraday profit
    -32.88k

    Short term realized profit
    23.55k

    Long term realized profit
    0

    Intraday turnover
    40.01k

    Total charges
    10.59k

    Despite , my total turnover being in negative , I will be liable to pay the tax of 10.59k is it?
    And if I want to avoid it – do I set if off against short term capital loss?

    Also , which section does this apply to in the Income Tax ( Section ? ) .

    Thank you for your response.

  2. Viresh Shah says:

    For my account report says:

    “Tax-loss harvesting opportunity not found
    You have no realized capital gains and unrealized capital loss”

    I have plenty of losses and I am already sitting on huge loss then why it’s saying no opportunity found 😀

  3. sankar says:

    Sir, I purchased 4 shares of Godfrey Phillips India Ltd. on 19-2-2017 and added 4 more shares on 27-7-2019. On 23-11-2019 I sold 4 shares of the said company. The Tax statement in Console is showing Rs.1.56K as STCG. How? I am under the impression that I sold the 4 shares bought on 19-2-2017 and thought the profit is LTCG as more than 2 years 9 moths the said shares were in my holdings. Please clarify.

  4. Santosh says:

    मला f/,o मध्ये खूप मोठा लॉस झाला आहे मी लॉस फॉरवड करू शकतो काय व itr कोणता भरावा

  5. Vishy says:

    Thanks a lot for the clarification, I primarily trade-in options and I do have some gain, Will this be considered under short term capital gain or long term capital gain? Do I need to pay tax for this?

    Thanks
    Vishy

  6. Sourav says:

    Sir ,my Total STCG is in negative (-1000)…What should i do now ???…

  7. Krishnan says:

    Assume I’ve loss in commodity F&O for the last financial year. Is it required for me to go for tax audit when filing ITR? or Can I proceed with normal ITR without going for tax audit?

  8. San says:

    Hello Zerodha team,

    I want to file ITR for this year, I understand we can file for 3 years P&L, In my P&L statement I got below data
    P&L for EQ from 2017-04-01 to 2019-07-27
    Charges = 105400.30
    Other Credit & Debit = -5522.99
    Realized P&L = 42195.10
    Unrealized P&L = 0.00
    Net Realized P&L = -68728.19

    Which value I should use to file in ITR to save my income tax?

    • Krishna says:

      Hi San,

      you will have to consider Net Realized P&L = -68728.19 while filing ITR. so suppose you have annual sallary of 1000000 then your taxable amount will be 1000000-68728.19 = 931271.81

  9. ABhisek says:

    Hi, If i sell stocks and gain Rs 5k within a year and same money i use to buy a different set of stocks without the money getting credited to my bank account then do i need to pay STCG on Rs 5k ? please clarify as the money still invested in equities.

  10. RajK says:

    Hi Sir,

    On 1 stock sale, I have long term capital loss. While on another stock, I have long term capital gain but if I consider grandfathering effect (price on 31-jan-2018), there is no capital gain subjected to tax on this stock.

    What would be the overall ltcl that can be carried forward:
    A. Ltcl of stock 1 in it’s entirety
    Or
    B. Ltcl of stock1 – capital gain on stock2 (sale price – cost price is positive for stock 2; though grandfathered to zero gain for tax as price on 31-jan-18 was greater than sale price)

    Thanks,
    Raj

  11. Abhimanyu Kumar says:

    Good morning sir
    Request regarding mere account se paise Kat rhe hai jab hol day trading krne k bad evening me account me 22000 rupees tha or morning me jab dekhta hu to 19000 hai es trah se tin din kata hai please halp me

  12. Nitin Agarwal says:

    Hi,
    I am really confused about two things. Please help!
    1) In FY18-19, I was studying and not earning so zero income. From personal savings, I bought and sold some stocks (after holding for few weeks) within the year and overall STCG is about 6K loss. Therefore, should I fill the income tax returns because there is no salary and if yes then which form, ITR 1 or ITR 2? I don’t do trading.

    2) Secondly, from FY 19-20, I’ll start earning and will get salary. In that case, which ITR form should I fill as I used to fill ITR-1 previously when I was not investing.

  13. Mahadevan says:

    Hello Zerodha..!
    I was entered in stock market and started in trading just a few days back approx 10 days and am totally confused about the intraday, as i had taken leverage from you, your charges are based on the orders got executed ..i need to know because when i had checked with ur brokerage calculator it was different from your charges actually.
    secondly: how turnover statement should be looked as, it is showing my turnover as 565.30 i think the number should vary, because when u say turnover is total settlement of profit and loss , my intraday proft is showing as 253. and short term realized proofit as -181.35 (this is my first trade in jet airways on that day it made profit but later total losses of approx -195.40 rs. brought through cnc so delivery got delayed :hahaa ) and coming to my charges as 303.15rs. is this is my total trades of till now or what? please clarify ….

    • Nakul says:

      Hey Mahadevan,

      1. The charges on the sample contract note generated from the brokerage calculator have to match the charges on the contract note you would have received at the end of each trading day, provided each trade is entered separately into the brokerage calculator. For example, say you brought and sold 500 qty of INFY in 2 different trades, you will have to enter these 2 trades separately in the brokerage calculator and generate the sample contract note. In case you are still facing any issue and need further help, you can raise a ticket through our support portal.

      2. Intraday turnover is calculated as the absolute sum of realized profits. For example, say you traded 2 different stocks on intraday and made a profit of Rs. 200 on one of the stocks and made a loss of Rs. 100 on the other, the intraday turnover, in this case, will be 300 (200+100) which is the absolute sum of the realized profits.

  14. AAshish Jain says:

    I want to know the margin required for F&O . ie NIFTY as well as EQUITY. And your Brokerage also.

  15. Susanta Bisui says:

    I am loss 30000 in intraday trading in 2018 -2019 session. Can I show in my IT return . If I don’t show in IT return then there is any problem.

    • Nakul says:

      Hi Susanta,

      It is compulsory for a person to file all profits and losses. Income from intraday transactions is treated as speculative business income. Speculative losses if filed in time can be carry forwarded for 4 years and can be set-off only against any speculative gains you make in that period. You can go through the Markets and Taxation module on Varsity for more information.

  16. Shib R Chakraborty says:

    There is gross disconnect between trades executed by me in FY 2018-19 and those appearing in AGTS of FY 2018-19 received on 24th April, 2019. Matter was reported to your customer support on 25th April, 2019 and Ticket #20190425484202 was initiated. There was no resolution from Customer Support, hence complain was escalated to your Compliance Officer on 1st May, 2019 who is also silent on this. Please note that in case this is not resolved by 3rd May, 2019 then I will be compelled to report the matter to legal authorities.

    • Nakul says:

      Hey Shib,

      We regret the delay caused. The concerned team is looking into the issue you have raised. We will have someone from our team to connect with you and resolve the issue.

  17. DEEPAK says:

    If i purchase one share for worth of 10 lakh the next year worth of 12 lakh but i don’t sell theshares is it taxable the profit of 2 lakhs. OR if sell the share but i don’t withdraw from demat account and i purchase another one share is 12 lakh is this case profit 2 lakh taxable or not.

    • Matti says:

      Profits are taxable only when you sell the stock and realise a gain. If you don’t sell, there are no taxes. You’ll have to pay tax on the gain even if you buy more shares with the profit.

  18. Yadhukar says:

    Hi
    My Tax P&L Statement for EQ from 2018-04-01 to 2019-03-31
    Realized Profit Breakdown
    Long-term profit= -2790.55
    Intra-day/Speculative profit= 0.00
    Short-term profit= -13018.10
    Total realized profit= -15808.65
    My long-term and short-term in Tax P&L Statement for EQ shows loss, am I eligible to carry forward these losses to next financial years as I don’t have either long-term or short-term gains for this year.

    Thanks
    Yadhukar

    • Nakul says:

      If you are not able to set off your entire capital loss in the same year, both Short Term and Long Term loss can be carried forward for 8 Assessment Years immediately following the Assessment Year in which the loss was first computed, provided you file your taxes within time.

  19. Amit says:

    I have few stocks which are not traded anymore like KS Oil, Rei Agro etc. Since they are not traded, so i am not able to sell (at zero price) to book losses. How to get tax credit under this situation?

  20. swapnil jain says:

    I am salaried person and started trading also. In FY 2018-19 I got the profit 40k STCG. What type of ITR form should I fill?

    • Nakul says:

      If you are an individual who only invests in the market (remember investor, hence capital gains), you need to use ITR2. If you are an individual who is declaring trading as a business income, you have to use ITR 3. If you are an investor and trader, you can show trading under business income and investments as capital gains on the same ITR 3 form.

  21. Sanjay says:

    I missed to sell my shares in loss before 31st March and i am holding still. If i sell now(05Apr2019), shall i use this as tax harvesting for previous financial year(2018-2019)

  22. K says:

    Hi, I’ve taken a personal loan to invest in the market. From my ‘research’, I found that if I can show the entire amount is invested in the stock market (which is the case for me), I can offset the interest amount (not principal amount) against any profits earned and if not earned, carry forward the same to the next year.

    However, the rule on this does not seem to be very clear (and unfortunately I forgot the reference number having read about it many months back). Can you provide advice (hopefully confirmation) on this, or recommend someone who could provide advice on this, or if you have a “Zerodha Tax Team” of sorts who will guide us for a fee (hopefully a competitive one), could you direct me to them?

    Thanks.

    • K says:

      small correction:
      “against any profits earned and if not earned, carry forward the same to the next year.”
      to
      “against any profits earned and if not earned, carry forward the interest amount as a loss to the next year.”

      • MohitBangalore says:

        Simple Answer:
        If you consider stock trading as your business then you can claim a deduction of the interest. On the other hand, if you want to benefit from the 15% Tax Rate for STCG and no LTCG tax upto INR 1 Lacs & 10% LTCG tax above INR 1 Lacs then you cannot claim a deduction of the interest. Hope this Helps.

        For further elaboration, you could consult any tax expert. Cheers.

  23. Rajeev Kumar says:

    Sir i am zerodha customer.
    Sir i have a suggestion for betterment of console as well as for investors who invest through your platform.
    Sir console should also show dividend earnings of holding stocks.
    So invester could get real picture of earnings of his/her Investments.
    Thanks

  24. Akshat Rathi says:

    Hi,

    Can anyone please suggest if LTCL be set off against STCG?

    I earned 37k as STCG, however I booked losses as Long term capital (20k on equity stocks & 5k on mutual funds), can I set off these losses against my STCG or I will have to pay 15% taxe on 37k STCG?

    • Nakul says:

      You can not offset long term capital loss (LTCL) with short term capital gains (STCG).
      STCL can be offset with STCG and LTCG, LTCL can be offset with only LTCG.
      You can go through this chapter on Varsity for more info.

  25. Sourav says:

    If ,i sell my EQUITY shares between 365 day ,,then what AMOUNTS OF tax i have to paid???

  26. Pantha Gaurab Bora says:

    I have total 8000 STCG in this Financial year. My unrealized loss is around 60000 Rs. Now for tax harvesting should i sell any stocks belongs to long term capital loss ?
    Can Short term capital gain compensating by Long term capital loss for tax harvesting.

    • Nakul says:

      You can not offset long term capital loss (LTCL) with short term capital gains (STCG).
      STCL can be offset with STCG and LTCG, LTCL can be offset with only LTCG.

  27. Shunmu says:

    Missed to post loss of Rs. 2Lacs in FY17-18. Can this be filed during this year for tax benefit?

    • Matti says:

      You cannot derive any tax benefit out of losses in the previous financial year as this is already post the last date. You can, however, revise the returns for 17-18 to have these losses on paper.

  28. Rahil says:

    Suppose I have a realised loss of 1 lakh & i am sitting on an unrealised profit of 70k so should i sell my unrealised positions so that next year i wont have to pay tax if I realise my profit?

    • Nakul says:

      Short term capital losses if filed within time can be carried forward for 8 consecutive years and set off against any gains made in those years. For example if the net short term capital loss for this year is Rs.100,000/-, this can be carried forward to next year, and if net short term capital gain next year is say Rs.50,000/- then 15% of this gain need not be paid as taxes because this gain can be set off against the loss which was carried forward. You will still be left with Rs.50,000 (Rs.100,000 – Rs.50,000) loss which can be carried forward for another 7 years. It is better you consult your tax adviser for more information on this.

  29. Rahil says:

    Can anybody tell me what is the last date for tax loss harvesting, like when is the last that i can sell off my shares to benefit from this?

  30. Kamal says:

    If I move my holdings with other broker/NSDL to Zerodha demat, how can I benefit from the tax harvesting report? I assume the cost of acquisition considered by your software would be the value at the day the stocks get credited in Zerodha Demat.

    Is there a way to modify the cost/date of acquisition?

    • Nakul says:

      Hey Kamal,
      When you transfer in stocks, we do not update any cost of acquisition for it because we have no way to know your actual cost of acquisition and date of purchase. These stocks will remain discrepant and do not show any average price. You’ll have an option to enter the date of purchase and the cost of acquisition in our backoffice reporting tool Console. We have explained how you can enter the details in this support article. The tax loss harvesting report updates according to the details you have entered.

  31. Sachin says:

    “The overall tax loss harvesting opportunity shows to the total extent stocks can be sold with unrealized losses (across Zerodha demat and your other accounts).”

    How zerodha is able to “pull your other accounts”. I do not have any other dmat account in India.

  32. Girija Srinivasan says:

    Why do i get this message? Tax-loss harvesting opportunity not found

    I could see the report earlier. Now i dont see it

    • Nakul says:

      This message shows up if there is no loss harvesting opportunity in your account. The report shows up in case you are in net profit (STCG +LTCG). You can check your P&L statement verify this.

  33. Lakshmi says:

    Do Zerodha will deduct TDS on the realised profits from capital gains of trading account and deposit as per IT requirements.

    Regards

  34. Ashwanth says:

    I am a student pusuing Bcom. I have 100000 STCG.Am I required to file income tax return.please help me anyone.plssss

  35. Vineet Gautam says:

    Hi,

    I have a long-term gain of say amount X, and since from Jan’18 we can offset LTCL with LTCG.
    So if I have another stock which I am holding for last 5 years and currently having X amount of loss can I offset it all as part of loss harvesting. Or I have to calculate the LTCL from jan’18 onward and can only offset loss incurred from jan’18 to present?

    Thanks & Regards
    Vineet Gautam

  36. Ramanan says:

    I have migrated to Zerodha from another DP in late 2017 by transferring all my demat holdings of stock, which were bought much earlier to the implementation of LTCG & STCG.
    Now, I am unable to get the Tax Loss harvesting report from Zerodha since the price of the stocks as on 31st Jan 2018 is not recorded/considered/factored, as per the grandfathering clause.
    Please advise.

  37. Madhu says:

    Sir/Madam,
    I have lost almost r morethen 3,00,000 rs. In F&O and equity in intraday trading and some times positional(3 days like) from last 6 months. From january 1st 2019 onwards I lost almost 3 lalhs .But I never filed tax before, bcaz I don’t have that much salary r income, so , Now I can take my tax amount which I paid in shares? If it is possible, plz tell how can I retrieve. Reply plz……….Tq.

  38. Darshan Kamat says:

    I am a beginner and i have query regarding this methodology of saving tax by booking losses.
    My profile :
    Realized STCG : 1800
    Tax 15 % STCG :270

    Tax Harvesting opportunity :
    Unrealized ST-Capital loss : 800
    If i book loss to reduce Capital gain (tax harvesting ) : STCG will become 1000
    15% on 1000 :150

    Tax saved after tax harvesting is Rs 270-150 : Rs 120 only .For this how is it beneficial to book loss of Rs 800 by selling stocks.???

    • Billy says:

      Hey Darshan,

      The idea is to sell those shares but buyback the next day or after 2 days, or the same day from a different exchange if the stock trades on both BSE/NSE.

      • darshan kamat says:

        But by doing this every year, our gains or stock will never get converted from Short Term gain to Long term gain thereby will not be able to take the advantage of exemption of 1 lac which is applicable in case of Long term gain since next year we might again need to sell the stocks before financial year ending

  39. karthikeyan selvamani says:

    i am getting salary and tds got deducted for that and i am paying income tax for that every year , but in this financial year , apart from that salary 5 lakhs + i have some third party deposit which is nearly 80,000 total from different people’s through google pay (tez app) ; is it taxable for 80,000 rupees?

  40. SK says:

    I am getting “Tax-loss harvesting opportunity not found”. What does this mean?

    • Simbu says:

      I too faced same issue while trying “Tax-loss harvesting”. Tax-loss harvesting opportunity not found

      • Billy says:

        Hey SK & Simbu,

        It means that you guys don’t have Long term or short term unrealized losses which you can use can use to set off against your capital gains.

  41. Avanish says:

    In the given context, for the FY 2018-2019:

    1. Can Short Term Capital Gain & Loss be adjusted against Long Term Capital Loss & Gain?

    2. Can Long Term Capital Gain & Loss be adjusted against Short Term Capital Loss & Gain?

    3. After 31/01/2018 (Grandfather Clause), can Long Term Capital Loss be also carried forward for 8 years?

    4. Can Short Term Capital Loss from Equities (Stocks or Equity Mutual Funds) be adjusted against Short Term Capital Gain from Debt Mutual Funds?

    5. To calculate Long Term Capital Loss, the formula will be: LTCL = Selling Price – (Higher of Purchase Price OR Stock Price on 31/01/2018).

    6. Will the Stock Price on 31/01/2018 for Tax P&L purpose be the Highest Price of the Stock or Closing Price of the Stock on 31/01/2018? Also, can this Stock Price be considered only on NSE or either of NSE or BSE?

  42. Shubham bharti says:

    Please arrange to show details regarding ‘short term’ or ‘long term’ for particular stock in our portfolio in holdings page.

  43. DEVENDRA KUMAR GOYAL says:

    Any tax rebate loss in commodity segment

  44. Abbas says:

    Hi,

    Can I offset my realized STCG with realized long term capital losses?

  45. Kiran says:

    Hi Team, Do I need to pay 20.23k tax ? Why do I need to pay as I am in loss around 3.43L.Is there any way to avoid paying 20.23K.

    Report :
    Realized STCG 20.23k, Unrealized STCG -3.43L
    Realized LTCG 0, Unrealized LTCG 0

    Thanks,
    Kiran

  46. Vineet Gautam says:

    Hi,

    Can I sell the stock from different Demat account (say icicidirect) and on sameday buy it back from Zerodha.
    Will the loss incurred be used for tax-harvesting?

    • Billy says:

      Hey Vineet,

      It’s a grey area. Although you’re doing it from a different DEMAT account, there is a possibility, that it can be construed as speculative, as you’re selling the stock and buying it back the same day. Instead, you can buy the same stock from a different exchange (assuming it is traded in both NSE/BSE) or sell it and buy back the next day or after T+2.

      • Vineet says:

        Hi Billy,

        Thanks for the reply, but i believe for intra-day STT should be 0.025% and for delivery based it is 0.1%.

        So when we sell from a Demat provider and do not buy from same Demat provider, they deduct 0.1% as STT and not 0.025%.

        And on same day if we buy same stock from another demat provider they will also deduct 0.1% as STT (and not intraday STT of 0.025%).

        So based on STT deduction isn’t this qualified as delivery transaction instead of speculative one.

        Thanks & Regards
        Vineet Gautam

        • Billy says:

          Hi Vineet,

          Selling it from one DEMAT and buying in another on the same day is a very hacky way to do this. It is a gray area and I think its best if you consult a tax expert regarding this.

  47. Anuj says:

    i have made profit but if i don’t sell stocks Will i liable to pay taxes.

    • Gaurav says:

      Hey Anuj,
      If by ‘made profit’ you mean unrealized profits, then you’ll not be liable to pay taxes. If the profits made are realized, you’ll be liable to pay taxes.

  48. P.k says:

    I am a biginer investor My realized equity STCG 8.16K i dont know how to do.plz help me

  49. Trader says:

    I have loss of 3 lack in intraday in F&O still i have to pay taxex? how to calculate it?

  50. Nandkumar says:

    I am a salaried employee who do trading as well investment in stocks. I am currently in 20 percentage tax slab as per by salary. I have profit through trading and investment. Do I have to pay tax on the profit as per my income tax slabs or do i need to pay as per the tax percentage on short term /long term investment tax.
    Please guide

  51. SUNIL says:

    Hi,
    My STCL is -18 k, I’m in loss, but tax amount is 37,000..when I’m in loss, should I still pay tax… Any helpful advice pls…
    Thanks

  52. SUNIL says:

    Hi,

    My STCL is -18 k, I’m in loss, but tax amount is 37,000..when I’m in loss, should I still pay tax… Any helpful advice pls…

    Thanks

  53. NK says:

    Hi,
    I have around 9.5K STCG. To harvest this I have to sell stocks which has unrealised STCL. Same stock has LTCL as well and the problem here is these olders will be sold first and then newer stocks. So I’ll book LTCL as well along with required STCL. I don’t want to book LTCL for this stock. So I don’t much option other than pay 15% tax. Right ? Someone please clarify! Thanks

    • NK says:

      I meant older and newer trades within same stock. Just for the sack of discussion let’s assume I have only one script in my entire account which has LTCL ( Older trades. More than a year old ) and STCL ( Recent trades. Less than a year) as well.

      • NK says:

        Any experts please suggest!

        • VB PAI says:

          I am also having the same issue .

          Can we sell the newer stock first , to book STCL , which will offset STCG
          If this is not possible I will have to sell all my stocks and first book huge LTCL which is not required by me and then book STCL

          Awaiting solution from any expert

  54. Nilesh Thakur says:

    Even I’m over all in loss still i have to pay the tax??!
    2nd question : what if i sell stock and again buy it within a minute on same exchange?

    • Billy says:

      Hey Nilesh,

      It’s unlikely you’ll have to pay taxes if you’re making losses overall. You can set of these losses against profits and these losses can be carried forwards and set off against future profits as well. Check out the Markets and taxation module on Varsity.

      If you sell and buy it immediately on the same exchange, it will be considered as an intraday trade and tax loss harvesting won’t be applicable.

  55. Ravi kumar says:

    So said

  56. Noush says:

    ZERODHA please don’t confuse ….

    As you emailed I checked the Console …. it says there is opportunity for tax loss harvesting, I was happy. But, what Console says is wrong….
    You can not adjust Long Term Capital Loss with Short Term Capital Gain ZERODHA.

    • Billy says:

      Hey Noush,

      The tax loss harvesting report only shows your tax loss harvesting opportunity i.e your short term and long term capital losses. You can use this to set off your STCG/LTCG accordingly.

  57. Mohit Dwivedi says:

    I bought 1 lot stocks in cash 8mth before and sells 1 lot in future or option every month. Got profit 3lk in cash and loss of 4lk in fno. How tax will be calculated

    • Billy says:

      Hey Mohit Dwivedi,

      Check out the Markets and taxation module on Varsity. It has comprehensive explanation regarding tax calculation for traders and investors.

  58. Mohit Dwivedi says:

    I deals in cash as well as f&o (equity and currency) . There is STCG of 3lk in cash, 25k in currency and loss in equity f&o of 4lk. Than how the tax calculated.

  59. karthikeyan selvamani says:

    my annual income 6,40,000 ; i made loss in short term investment in equity 2 lakhs and charges 50,000 . total loss 2.5 lakhs , is there any tax exemption due to huge loss

  60. T M BHARATI says:

    My STCG is Rs.12,000/- and my total annual income (FY 2018-19) is less than Rs.2 lakhs, including STCG of Rs.12,000/-. Whether I am required to pay tax ? ( It is mentioned in the comments that even for Re 1 of STCG, we need to pay tax, as there is no minimum value & the minimum for LTCG is Rs. 1 Lakh)

  61. Zeethu says:

    I got. Profit in 2 shares is 500000 and loss in 1 share is 600000 how much it return I pay..?

  62. Ajai Bist says:

    First of all many thanks to Team Zerodha for all the details for tax harvestinf. I have few queries :

    1. After selling off in this FY ( 18-19 ) , is it necessary to purchase again in the next FY ( 19-20 ) or we can purchase again in the this FY (18-19 ) itself ?
    2. You have written that Grandfathering clause has not been factored , but pl. confirm your tax P&L report for the FY ( 18-19 ) will factor in in Grandfathering clause , while calculating LTCG
    Thanks ,
    Bist

    • Gaurav says:

      Hey Ajai,

      1. You can purchase it back either in this current FY or the next as per your convenience, repurchase of the scrip has no impact on the tax harvesting.
      2. Yes, the grandfather clause has been considered on the tax P&L available on console.

  63. PRAMOD says:

    I am not able to get the difference between “Overall tax-loss harvesting opportunity” and “Tax-loss harvesting opportunity (for this account)” , i have only one demat account, so how i see the difference in the tax loss harvesting opportunity?

    Can I have more detailed information available, any where?

    • Billy says:

      Hey Pramod,

      A significant no. of our clients have multiple demat accounts mapped to their trading account. This distinction is meant for such cases only. If you have only one demat account, the amount will be the same for both.

  64. Chirag says:

    If i have LTCG on one hand. How do i calculate LTCL ?

    Case i – if purchase price is below Grandfather Price ? (Market Price is lesser than Grandfather Price.

    Can i calculate LTCL = Grandfather Price – Market Price (even if purchase price is lesser than Grandfather Price)

    If yes can i get LTCL set off against LTCG?

    • Billy says:

      Hey Chirag,

      No. If market price is lesser than Grandfather price, you’ll have to compare the grandfather price with the purchase price. Only actual realized LTCL(buy price – sell price) can be set off against LTCG. Check out this post on TradingQ&A for more.

  65. Rakesh says:

    Not getting the tax loss report, giving error

  66. Sanjoy says:

    Hello,
    Can you please clarify why the report does not contain the profit/loss from MCX futures? The STCG/LTCG is applicable for this too – correct?

    Thanks & Regards,
    Sanjoy

  67. Abhishek Bhattacharjee says:

    How can i reduce the tax on my STCG. where i have neither LTCG amount nor any unrealized capital loss. any advice

  68. Rajesh Sirsikar says:

    What is mean by this –
    “The act of selling stocks with unrealized losses to reduce the tax outgo on your realized capital gains is called tax loss harvesting.”

    Pl explain.

    • Abhishek Bhattacharjee says:

      i think, it means if you sell a stock which is being traded at a lower value at present than the value in which you purchased it, this amount off loss will cut off the amount you have realized (as a profit) during the year and thus you will have lesser or zero amount net profit (realized gain-realized loss) on which tax is going to be calculated on 31/03 each year.

  69. Sanjoy says:

    Grandfathering clause which allows considering higher of buy price or stock closing price as on 31st Jan 2018 (as per Union budget 2018) to consider long term capital gain is not factored in. Where can we get this calculated ??

  70. Rajdeep says:

    I have losses more than my profits. Do i have to pay taxes for this profits.

  71. Prashant says:

    Please let me know that tax have to pay on realised profift or net realised profift. As per zerodha console.

  72. Rathimalar says:

    I am a beginner, i want to pay tax.
    but in this two month i loss my money 10,000.
    Don’t know how to get back this loss.

    • Billy says:

      Hey Rathimalar,

      You can set off this Rs 10000 loss against your profits and this loss can be carried forward for 8 years. You can read more about taxation for traders here on Varsity.

  73. Suhas D Heeraskar says:

    This information, I was searching all over the net few days back. Thanks a lot for sharing team Zerodha.

    In fact, I need more information in terms of how to reduce the STT and other exchange related charges and taxes.

    Thanks in advance,
    Suhas.

    • Nakul says:

      Hi Suhas,
      When calculating taxes on capital gains, STT can’t be added to the cost of acquisition or sale of shares/stocks/equity. Whereas brokerage and all other charges (which includes exchange charges, SEBI charges, stamp duty, service tax) that you pay when buying/selling shares on the exchange can be added to the cost of the shares, hence indirectly taking benefit of these expenses that you incur. You can go through our taxation module on Varsity for more information.

  74. kumaraswamy says:

    Dear friends,
    Actually my STCG is very less, its around 6500/- even for this amount shall i pay the tax, or is there any minimum amount (of STCG) above which tax to be paid. please do the needful.
    Thank you.

    • Gaurav Bhasin says:

      You have to pay tax on this. Even for Re 1 you need to do that no minimum value. The minimum is for LTCG that is Rs. 1L

      Thanks

  75. ASHOK TANEJA says:

    NO YOU CAN NOT SET OFF THIS AGAINST SALARY INCOME

    • Shankar Bochlya says:

      if I fill itr 3 and show both income
      salary and trading then can I set off losses against salary

    • Anil jain says:

      I loss 4000000 can claim in it returns and which section I show this in income tax returns fill

      • Nakul says:

        If it is a capital loss, then you can carry forward the loss to the next 8 years and set it off against the capital gains realised in each of these years. Read more here.

  76. Lincy says:

    Hello,

    If i have a realized loss 100000, Can I claim this on my IT return that I submit every year for my Salary ?

    Thanks,
    Lincy

  77. VINOD KAPILE says:

    Please make the report or video for the , how i can calculate the Short term capital gain and long term capital gain from Zerodha P&L tax report .
    Thanks

    • Billy says:

      Hey Vinod,

      You can refer to this article to know how to download the tax p&l report from Console. The tax p&l will have the short term and long term gains/losses.

  78. Bharat says:

    So we can purchase the stock next day, don’t have to wait for T+2?

    • Nakul says:

      Yes, you can purchase the stock the next trading day. These are 2 different delivery transactions and the movement of stocks will anyway happen in your demat account.

  79. Shubham Sharma says:

    I beginner has to pay tax?

  80. Manish says:

    Hi team,

    If my realized profit is negative. can I claim that loss to save the income Tax while filing the return.

    Thanks,
    Manish

    • ASHOK TANEJA says:

      yes you can but you have to file return on or before due date
      if it is trading loss you can set off this with other income except income from salary
      and if it is short term loss you can carry forward

      • Barun Singha says:

        How to losses my demat a/c after sold any share. And also sms enter to debited but why. I am waiting for replied.

    • vishal awasthi says:

      you can carry forward the losses to next finacial year

    • rupam mukherjee says:

      sir please help me i am unemployed and i start trading in 2018 and total loss book 2500+ rs and holding loss under stcl 10000+ rs what i do sir ? i have no source of income? hardly i collected this money and invested in holding equites ? total holding 89500+ and mf 13200 rs sip lossbook in mf 500 rs ? what i do ?

      • M says:

        Appears that you will not be in the tax bracket, assuming the figures you quote are true. So why worry?

  81. Vivek Dattatray Narsale says:

    I want to know If i have losses in trading how do i carry forward those losses i have booked losses in both F&O and equity trading.

    • ASHOK TANEJA says:

      yes you can carry forward loss in f&o as business loss for which you have to write books of account
      for cash segment if it is loss in delivery trades you can carry forward this as short term loss
      if same day square off loss then it is a speculative loss and can be set off against only speculative gain

    • Billy says:

      Hey Vivek,

      Short term losses can be set off against short term profits and long term profits and can be carried forward for 8 years. You have to include this when you’re filing your IT returns.

      • Shiva Mehta says:

        Hi Billy,

        Just wanted to know if I have made losses on intraday trading, can they be set off against equity trading profits by selling off stocks?

        Thanks!

        • Billy says:

          Hey Shiva,

          Intraday trading is considered as speculative, and speculative losses can only be set off against speculative profits. You won’t be allowed to set it off against short term or long term profits. Check out this module on Varsity for more.

    • Sourav says:

      For tax loss harvesting, can I buy first at BSE and then sell my existing shares at NSE, which are in loss?

    • Nataraj says:

      You can net of profit or loss . Further details contact.

    • Anil says:

      Totally loss in treading find out