Broadly: equity delivery held under 12 months is a short-term capital gain, over 12 months is long-term; intraday equity is speculative income; and F&O is treated as business income. Your ATS tax P&L statement consolidates all of this for your return. Estimate your overall liability with the income tax calculator, and note tax rules change — confirm details with a tax advisor.
How each type of trade is taxed
| Activity | Tax head |
|---|---|
| Equity delivery held < 12 months | Short-term capital gain (STCG) |
| Equity delivery held > 12 months | Long-term capital gain (LTCG) |
| Intraday equity | Speculative business income |
| Futures & Options (F&O) | Non-speculative business income |
Statements you need to file
- Tax P&L statement — consolidates gains/losses by category for you or your CA.
- Contract notes, ledger & STT certificate in AXON itemise all taxes and charges paid.
- Reconcile your tax P&L with your Annual Information Statement (AIS) while filing.
A note on charges vs tax
STT and other trade charges are separate from income tax — see the brokerage & charges guide for how they are levied. Corporate-action income like dividends is also taxable; see corporate actions.
Rules changeCapital-gains rates and holding periods are revised in Union Budgets. Always confirm the current rate at the time of filing, and consult a tax advisor for your specific situation.
Explore more ATS help topics
- Demat Account FAQs — CDSL demat services — holdings, DIS, CMR, transfers, statements and re-KYC.
- Joint Demat & Trading Account — Open and operate a joint demat & trading account — holders, KYC and documents.
- Brokerage & Demat Charges — Brokerage, DP charges, AMC, STT, GST and every trading cost, explained.
- Margin Trading & Pledge — MTF, pledging shares for margin, haircuts, and margin-shortfall penalties.
- Corporate Actions — Dividends, bonus, splits, rights and buybacks — how they hit your demat.
- Buyback of Shares — How share buybacks work, eligibility, and tendering shares through ATS.
- Mutual Funds & SIP — Start SIPs, invest in mutual funds, redeem, switch and track your folios.
- Nomination for Demat Account — Add, change or opt out of a nominee, and transmission of holdings.
- Account Closure & Reactivation — Close, reactivate or modify your account — dues, KYC and dormant accounts.
- Account Security & Fraud Prevention — Two-factor login, phishing, safe passwords and reporting unauthorised trades.
- Grievance Redressal — Raise a complaint, the escalation ladder, SEBI SCORES and Smart ODR.
- NRI Trading Account — NRE/NRO, PIS, repatriation and NRI demat & trading account rules.
- Trading Platform & App Support — Login, orders, charts, reports and troubleshooting on the ATS apps.
- Refer & Earn / Partner Program — Refer friends, earn rewards and become an ATS authorised partner.