# Query - ITR-3: Speculative Business under Section 44AD

**URL:** https://tradingqna.com/t/query-itr-3-speculative-business-under-section-44ad/196035
**Category:** Taxation
**Created:** [July 16, 2026, 10:51am UTC](https://tradingqna.com/t/query-itr-3-speculative-business-under-section-44ad/196035 "2026-07-16T10:51:26Z")
**Posts on this page:** 1
**Showing post:** 19

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### Author: ![BB789](https://tradingqna.com/user_avatar/tradingqna.com/bb789/32/91597_2.png) [@BB789](https://tradingqna.com/u/BB789)
#### Post date: [July 23, 2026, 1:31pm UTC](https://tradingqna.com/t/query-itr-3-speculative-business-under-section-44ad/196035/19 "2026-07-23T13:31:08Z")

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> [@Roy](#):
>
> Essentially in one schedule we are declaring that we have speculative business income and in other schedule we are declaring that we do NOT have any sepculative business income by mentioning 0 in 65 (i) and (ii)

I think the correct way is to put it all in item 61 under two business:

> 21009-Speculative trading   
> 21010-Futures and Options trading

for Intraday equity and F&O respectively.

And

> 21011-Buying and selling shares

if you’re declaring CG as business income(positional equity trading)

cc: @adianadiadi

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