Profits from intraday trading (speculative business) and futures & options (non-speculative business) are treated as business income and taxed at your normal slab rate — not as capital gains. If your total tax for the year exceeds Rs.10,000, you must pay advance tax in four instalments.
Calculate advance tax on trading income
Free, instant, no sign-up — FY 2026-27
Key points
- Intraday = speculative business income; F&O = non-speculative business income; both taxed at slab rates
- Advance tax due in four instalments — 15 Jun / 15 Sep / 15 Dec / 15 Mar
- Shortfall or non-payment attracts interest under Sections 234B and 234C
- Small traders opting for the presumptive scheme pay in a single instalment by 15 March
This opens the CalcGuru Advance Tax Calculator directly in the right mode. Need to combine several income types? Use the Complete Advance Tax Calculator.
Frequently asked questions
Is trading income taxed as capital gains?
No. Intraday and F&O trading profits are business income taxed at your slab rate, so advance tax is payable across all four instalments (not with the capital-gains proviso relief).
When do traders pay advance tax?
If your total tax exceeds Rs.10,000, pay 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March.
Estimates for FY 2026-27 (AY 2027-28) for general guidance only; not professional advice. Verify with your tax adviser.