Future and options audit

[Deepa Ahire]

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Dear All

One of my client has incurred loss in future and options and he wants to carry forward the losses. Since it will be treated as business loss as a result of which I have to conduct tax audit .

Can any one guide me regarding the accounting of the transactions

As per our institute guidelines the total of positive and negative will be the turnover of the business then what will be my purchase. 

And where do we reflect the margin amount. 

Regards 

CA Deepa Ahire