Sample
A finished working, exactly as the engine produced it
Everything on this page was computed by the same pipeline that reads real broker files, running over a sample Zerodha-shaped workbook. No sign-in and no upload — this is the deliverable before you buy it.
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.
Last reviewed . AY 2026-27 content remains subject to later official notifications.
What you are looking at
The workbook behind these figures is shaped exactly like a Zerodha Tax P&L export, and the account is invented. It is not a client, anonymised or otherwise. The numbers are whatever the engine computed from that file on the most recent build; they are regenerated every time the site is built, so a change in how a figure is derived changes this page too.
Under every figure is the engine's own trace — the sheet and the row it was read from, or the derivation, verbatim. That line is the product claim, so it is printed rather than summarised.
Part A — Trading Account
ITR-3 for AY 2026-27 asks for four separate figures: F&O turnover, F&O income, intraday turnover and intraday income. Speculative and non-speculative results stay apart, because their loss treatment differs even when the total is identical.
Turnover here is the sum of absolute favourable and unfavourable differences, with premium received on the sale of options excluded. That is the current ICAI Guidance Note method and it is set out, with its standing, on the methodology page.
Part A — Balance Sheet, and the audit position
The balance-sheet lines below are derived from the broker ledger and the closing open positions. One of them is deliberately left at zero, and the reason is stated on the face of the working rather than resolved with a plausible number.
Open items for the reviewing CA
Where the records do not support a figure, the line stops and becomes a flag naming what is missing and what would close it. A blocker must be resolved before filing; a review item is a judgment call for the chartered accountant.
cash-balance-not-derivablePart A-BS item 6(d) cash balance cannot be derived from a broker statement. Supply the client's bank/cash balance as at 31-03-2026 before filing; it is left at zero here rather than plugged.
delivery-trades-presentDelivery equity gains/losses are present. This pack treats them as capital gains (Schedule CG) and excludes them from business turnover. If the CA is treating delivery trades as business income for this client, these figures must be moved into the trading account manually.
expenses-require-allocationRs.9,538 of equity-segment charges cover both intraday (business) and delivery (capital gains) trades. Zerodha does not split them. Allocate before finalising net profit. This amount is currently excluded from the P&L.
gross-receipts-interpretation"Gross receipts" in Part A-P&L item 64 is filled here with ICAI-method turnover (absolute profit/loss). Some filers instead report total sale value, which for an option writer is a far larger number and will not agree with the Part A-Trading Account turnover fields. Confirm the firm's position. The two figures must be consistent across the return.
3 further open items are listed in the full working delivered with the pack.
This sample raised 7 open items in total. That is not a defect count — it is the difference between a working that shows what it does not know and one that quietly balances.
What happens with your own files
The same pipeline runs on your broker reports: figures pulled from the source sheets by label rather than retyped, turnover and income and charges and ledger movement reconciled against one another, and anything the records cannot explain raised as a flag. Read how preparation works or what it costs.
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