I have STCG -ve and Speculative Business Income (Intraday) is more than 8% do i need to audit book for ITR?

General
1

I have suffer loss in STCG with Turnover 21270 and profit more than 8% in intraday with Turnover 475, so do i need to audit book. Can i show both diffrently in ITR file as STCG and Business Income. Please Guide me.

2

Capital gains is not taken into consideration for turnover calculation, only business income is.

So if your speculative business income, turnover is less than Rs 1 crore and profit more than 8%, no need of an audit.