Expenses Claim Confusion in ITR3

Income Tax Act 1961 Income from Business or Profession
1

This is definately going to help all future ITR filing people (assesses). So kindly reply :folded_hands:t2:

A). Suppose on Feb 15, 2025 i rechared for one year for Rs. 3600 plan in my primary sim mobile data for FnO trading , how I’m supposed to claim it

  1. March 31 - Feb 15:(31+ 14)= 45 days then 3600x( 45/365) in 2045-25 FY and remaining days 365-45 = 320 days in FY 2025-26 as 3600x(320/365) ?
  2. Full 3600 in FY 2024-25 ?
  3. Full 3600 in FY 2025-26 bcz majority of this Data Plan was used in FY 2025-26.
  4. Full claim In FY 2025-26 , bcz I m filling ITR3 first time this year and till prev year i only filled ITR2 in which i cudn’t claim these things.
  5. Is Bank statement entry enough with description as “Paid to Jio” or “UPI/Dr/Vodafone Idea” etc or is INVOICE receipt compulsory?
  6. How much max propionate amount or % , can I consider if this is my primary sim but internet usage is mostly for FnO trading and Youtube videos watching also mostly related to Stock Market , Dhan broker , Options trading, Podcasts listening related to Trader life and struggles etc apart from personal Calls as primary no?
  7. This year i bought a new secondary sim only for Mobile data Hotspot purpose can i claim full expenses with its recharges without deducting any proportionate amount If I also make occasional calls through it ?

B). What can i claim and what not as part of direct or indirect expenses:

B.A). Related to FnO charges:

1.Pledge(to get FnO margin) of Equity Delivery Holding charges
  1. STT
  2. Stamp Duty
  3. iGST
  4. Exchange Txn Tax
  5. SEBI Charges
  6. IPFT
  7. Brokerage

B.B).Charges related to Equity Delivery buying and Selling:

  1. DP charges 12.5+ GST , 20 + GST for other brokers ?
  2. all same other charges as above(in B.A). 2.-8.) ? I know STT can’t b claimed in 111A/112A schedule CG , so can i claim that in INDIRECT expenses in Business expenses FnO trading expenses bcz i hav used Equity Delivery as pledge margin and NOT just investment only?
  3. The above charges(in point B.B). 2.) i shud claim them as Business Expenses or in Expenditure related to charges in 111A ? Mainly confused in STT of Equity Delivery buying and selling.