Options Trading Turnover calculated on absolute profit or loss?

How is the total turnover calculated for options trading?
my absolute profit and loss comes around 8 lakhs
while my buy value total is 1 crore and sell value total is around the same.

ive incurred charges worth 52000 (stt and brokerage) and profit of 1000 rupees so overall 50k loss.

what is my taxable income(is it taken from turnover and am i supposed to pay tax on that)?am i supposed to perform a tax audit under section 44AB or 44AD with my values? or can i just declare loss to carry forward ,i.e. no tax needs to be paid?

Ive never opted for presumptive taxation as this is my first year doing it.

@Quicko some help?
does my salary income impact whether i need book of accounts according to 44AA?

Hi @Yohan,

The turnover is calculated as a sum of absolute profit and loss.

In case the turnover is below ₹10Cr, a tax audit will not be required.

Tax is levied only on the profits that you make and not on the turnover.

Hope this clarifies!