Which trading documents are required for filing an income-tax return?

For filing your ITR accurately, you gather the tax P&L report or statement from each broker you traded through during the financial year, the capital gains statement (specifically for equity delivery trades, showing short-term and long-term gains separately), contract notes for individual trade verification if needed, and the annual ledger statement showing the overall account activity. If you have F&O or intraday income, you also need the turnover calculation, which most brokers include within the tax P&L report, since this feeds into determining whether a tax audit is required under the Income Tax Act. You also keep Form 26AS and the Annual Information Statement (AIS) from the income tax portal handy, since these can show TDS and other reported financial transactions that should reconcile with what your broker statements show. You download and organise all of this well ahead of the filing deadline, and if your trading activity spans intraday, F&O, and delivery investing in the same year, each taxed differently, you’d rather have a chartered accountant review the full picture than risk misclassifying income across these categories.