Contract reference
F&O lot sizes, with the date NSE published them
The current market lot for all 213 F&O underlyings, taken from NSE's own market-lots file and shown with that file's date — plus how quantity on any of these contracts becomes turnover in your ITR-3.
Scope: ITR FNO produces automated, source-linked workpapers for CA review. It is not an e-filing service, legal opinion, tax audit, or substitute for your chartered accountant. Your CA decides the tax position and files the return.
Why the date matters more than the number
NSE has revised F&O lot sizes three times in roughly fifteen months. Most reference tables on the web carry no date at all, and several are two revisions behind — which is worse than useless, because a wrong multiplier silently misstates every position size and every notional figure computed from it. Every figure on these pages carries the source file it came from and the date that file was published.
Source: NSE market lots file, dated by NSE. Last verified by this site . NSE lot sizes as published on 2026-07-31; last checked against NSE on 2026-08-02. Lot sizes are contract specifications and are revised periodically; check the source file before relying on a figure for a position you are about to take.
The benchmark indices
| Underlying | Symbol | Lot size | Expiry |
|---|---|---|---|
| NIFTY 50 | NIFTY | 65 | AUG-26 |
| NIFTY BANK | BANKNIFTY | 30 | AUG-26 |
| NIFTY FINANCIAL SERVICES | FINNIFTY | 60 | AUG-26 |
| NIFTY MID SELECT | MIDCPNIFTY | 120 | AUG-26 |
Every listed underlying
3
- 360ONE — lot 500
A
- ADANIENSOL — lot 675
- ABB — lot 125
- ADANIPORTS — lot 475
- ABCAPITAL — lot 3100
- AMBER — lot 100
- ASIANPAINT — lot 250
- ADANIENT — lot 309
- APLAPOLLO — lot 350
- ADANIGREEN — lot 600
- ALKEM — lot 125
- AMBUJACEM — lot 1200
- ANGELONE — lot 2500
- AUROPHARMA — lot 550
- APOLLOHOSP — lot 125
- ADANIPOWER — lot 3550
- ASHOKLEY — lot 5000
- ASTRAL — lot 425
- AXISBANK — lot 625
- AUBANK — lot 1000
B
- BANKNIFTY — lot 30
- BAJAJFINSV — lot 300
- BAJAJHLDNG — lot 75
- BAJFINANCE — lot 750
- BHARTIARTL — lot 475
- BOSCHLTD — lot 25
- BRITANNIA — lot 125
- BDL — lot 425
- BIOCON — lot 2500
- BSE — lot 200
- BANKINDIA — lot 5200
- BEL — lot 1425
- BHEL — lot 2625
- BLUESTARCO — lot 325
- BAJAJ-AUTO — lot 75
- BANKBARODA — lot 2925
- BHARATFORG — lot 500
- BPCL — lot 1975
- BANDHANBNK — lot 3600
C
D
F
- FINNIFTY — lot 60
- FORTIS — lot 775
- FEDERALBNK — lot 2500
- FORCEMOT — lot 25
G
- GAIL — lot 3550
- GODREJCP — lot 500
- GODREJPROP — lot 325
- GLENMARK — lot 375
- GMRAIRPORT — lot 6975
- GRASIM — lot 250
- GVT&D — lot 125
- GODFRYPHLP — lot 275
H
I
- ICICIPRULI — lot 925
- INDHOTEL — lot 1000
- INDUSINDBK — lot 700
- IEX — lot 4350
- INFY — lot 400
- ICICIGI — lot 325
- IDFCFIRSTB — lot 9275
- INDIGO — lot 150
- IREDA — lot 4525
- ICICIBANK — lot 700
- INDUSTOWER — lot 1700
- IRFC — lot 5425
- ITC — lot 1725
- IDEA — lot 71475
- INOXWIND — lot 6400
- INDIANB — lot 1000
- IOC — lot 4875
J
- JIOFIN — lot 2350
- JSWENERGY — lot 1075
- JSWSTEEL — lot 675
- JINDALSTEL — lot 625
- JUBLFOOD — lot 1250
K
L
M
- MIDCPNIFTY — lot 120
- M&M — lot 200
- MARICO — lot 1200
- MANAPPURAM — lot 3000
- MANKIND — lot 250
- MARUTI — lot 50
- MOTHERSON — lot 6150
- MOTILALOFS — lot 775
- MPHASIS — lot 275
- MAXHEALTH — lot 525
- MCX — lot 225
- MFSL — lot 400
- MUTHOOTFIN — lot 275
- MAZDOCK — lot 225
N
O
- OBEROIRLTY — lot 350
- OFSS — lot 100
- OIL — lot 1400
- ONGC — lot 2250
P
- PAYTM — lot 725
- PFC — lot 1300
- PGEL — lot 950
- PNB — lot 8000
- POLYCAB — lot 125
- POWERINDIA — lot 25
- PRESTIGE — lot 450
- PHOENIXLTD — lot 350
- PIIND — lot 175
- PAGEIND — lot 20
- PERSISTENT — lot 125
- PNBHOUSING — lot 650
- POWERGRID — lot 1900
- PREMIERENE — lot 650
- PETRONET — lot 1900
- PATANJALI — lot 1075
- POLICYBZR — lot 350
- PIDILITIND — lot 500
S
T
U
- UNIONBANK — lot 4425
- ULTRACEMCO — lot 50
- UNITDSPR — lot 400
- UNOMINDA — lot 550
- UPL — lot 1355
W
- WIPRO — lot 3000
- WAAREEENER — lot 175
Y
- YESBANK — lot 31100
Z
- ZYDUSLIFE — lot 900
How quantity on this contract becomes ITR-3 turnover
Turnover is not what you traded — it is what settled. Ten lots of NIFTY at 65 units each is 650 units of exposure on the AUG-26 contract, and none of that number appears anywhere in your return. What enters turnover is the outcome of each settled position.
The rule that governs: ICAI GN 2022/2023 para 5.10b — absolute profit/loss, sale premium not added
The result is a figure that is normally far below the notional value of the contracts and far above net profit. It feeds the F&O turnover field in Part A - Trading Account of ITR-3 for AY 2026-27, and it is the input to the section 44AB threshold test.
The formula half the internet still teaches is superseded
You will find the formula “absolute profit plus premium received on options sold” repeated widely, including by sources that have not been updated in years. It no longer governs. The 2022 revision removed premium received on sale of options from F&O turnover. Turnover is now the sum of absolute favourable and unfavourable differences alone.
Superseded: Pre-2022 ICAI Guidance Note — absolute profit/loss PLUS premium received on sale of options. SUPERSEDED; do not file on this figure.
Authority: ICAI Guidance Note on Tax Audit under section 44AB of the Income-tax Act, 1961, 8th edition (2022), para 5.10 — as carried into the 2023 revision, effective .
The difference is not academic. For an option writer the older formula can add the entire premium received to turnover, pushing a book that sits below the section 44AB threshold on the current rule above it — and a tax audit obligation that does not exist is an expensive answer to get wrong in either direction. Which threshold applies also depends on the 5% cash receipts and payments test and on presumptive-tax history, so turnover alone does not settle it. See how F&O turnover is computed and when a tax audit applies.
Upload your broker Tax P&L and the turnover, the Trading Account fields and the section 44AB position are computed from it, with every figure pointing back at the row it came from, for your chartered accountant to review and file.
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